| United States. Congress. Senate. Labor and Public Welfare - 1972 - 644 pages
...funding provision should, rather, be stated as a required minimum, It seems that the principles adopted by the Accounting Principles Board of the American Institute of Certified Public Accountants in their 82-079 O - 72 pt. 1 - 18 - 12 Opinion Mo. 8 would serve as adequate protection... | |
| United States. Congress. House. Committee on Ways and Means - 1973 - 1022 pages
...Plans Disclosure Act (29 USC 304). Standards for accounting for the cost of pension plans were issued by the Accounting Principles Board of the American Institute of Certified Public Accountants (Accounting Principles Opinion Number 8) in November, 1966. In view of the variations explained... | |
| United States. Congress. House. Committee on Ways and Means - 1975 - 838 pages
...body, such as the Financial Accounting Standards Board for periods since July 1973, and prior thereto by the Accounting Principles Board of the American Institute of Certified Public Accountants. In addition, a certified public accountant who is a member of the AICPA is prohibited... | |
| Ernst & Young LLP - 1994 - 368 pages
...(technically a business combination). APR No. 16, Accounting for Business Combinations, was issued in 1970 by the Accounting Principles Board of the American Institute of Certified Public Accountants. APB No. 16 establishes two mutually exclusive accounting methods for dealing with business... | |
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