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Accounting: Accounting & Auditing Standards

Accounting Standards

Accounting Trends & Techniques

Accounting Trends & Techniques (print only)

Captures prevailing financial reporting practices from the actual financial statements of many of the country's most prominent publicly-traded companies.

  • Latest annual issue in Joyner Reference Stacks HF 5681 B2 A5
  • Older issues in Joyner Stacks HF 5681 B2 A5

Accounting Principles Board Opinions

APB Opinions

Issued by the Accounting Principles Board which preceded the Financial Accounting Standards Board (FASB). Many of the opinions are still in effect today, although no longer in print. They can still be found, however, in the Journal of Accountancy, where they were printed in their entirety at the time they were originally issued.

(Chart fcreated by Lydia LaFaro, Arizona State University Library)

 

APB# Jrnl Date APB# Jrnl Date APB# Jrnl Date
1 Dec ' 62 11 Feb ' 68 21 Nov ' 71
2 Feb ' 63 12 Feb ' 68 22 Jun ' 72
3 Nov ' 63 13 May ' 69 23 Jul ' 72
4 May ' 64 14 May ' 69 24 Jul ' 72
5 Nov ' 64 15 Jul ' 69 25 Jan ' 73
6 Nov ' 65 16 Oct ' 70 26 Feb ' 73
7 Jul ' 66 17 Oct ' 70 27 Feb ' 73
8 Jan ' 67 18 Jun ' 71 28 Sep ' 73
9 Feb ' 67 19 Jun ' 71 29 Sep ' 73
10 Feb ' 67 20 Oct ' 7