Accounting Principles Board (APB) Opinions
APB Opinion No. 1, New Depreciation Guidelines and Rules. Superseded by FASB Statement No. 109
APB Opinion No. 2, Accounting for the Investment Credit
APB Opinion No. 3, The Statement of Source and Application of Funds. Superseded by APB Opinion No. 19
APB Opinion No. 4, Accounting for the Investment Credit
APB Opinion No. 5, Reporting of Leases in Financial Statements of Lessee. Superseded by FASB Statement No. 13
APB Opinion No. 6, Status of Accounting Research Bulletins
APB Opinion No. 7, Accounting for Leases in Financial Statements of Lessors. Superseded by FASB Statement No. 13
APB Opinion No. 8, Accounting for the Cost of Pension Plans. Superseded by FASB Statement No. 87
APB Opinion No. 9, Reporting the Results of Operations
APB Opinion No. 10, Omnibus Opinion--1966
APB Opinion No. 11, Accounting for Income Taxes. Superseded by FASB Statement No. 109
APB Opinion No. 12, Omnibus Opinion--1967
APB Opinion No. 13, Amending Paragraph 6 of APB Opinion No. 9, Application to Commercial Banks
APB Opinion No. 14, Accounting for Convertible Debt and Debt Issued with Stock Purchase Warrants
APB Opinion No. 15, Earnings per Share. Superseded by FASB Statement No. 128
APB Opinion No. 16, Business Combinations. Superseded by FASB Statement No. 141
APB Opinion No. 17, Intangible Assets. Superseded by FASB Statement No. 142
APB Opinion No. 18, The Equity Method of Accounting for Investments in Common Stock
APB Opinion No. 19, Reporting Changes in Financial Position. Superseded by FASB Statement No. 95
APB Opinion No. 20, Accounting Changes
APB Opinion No. 21, Interest on Receivables and Payables
APB Opinion No. 22, Disclosure of Accounting Policies
APB Opinion No. 23, Accounting for Income Taxes--Special Areas
APB Opinion No. 24, Accounting for Income Taxes--Investments in Common Stock Accounted for by the Equity Method (Other than Subsidiaries and Corporate Joint Ventures). Superseded by FASB Statement No. 109
APB Opinion No. 25, Accounting for Stock Issued to Employees
APB Opinion No. 26, Early Extinguishment of Debt
APB Opinion No. 27, Accounting for Lease Transactions by Manufacturer or Dealer Lessors. Superseded by FASB Statement No. 13
APB Opinion No. 28, Interim Financial Reporting
APB Opinion No. 29, Accounting for Nonmonetary Transactions
APB Opinion No. 30, Reporting the Results of Operations--Reporting the Effects of Disposal of a Segment of a Business, and Extraordinary, Unusual and Infrequently Occurring Events and Transactions
APB Opinion No. 31, Disclosure of Lease Commitments by Lessees. Superseded by FASB Statement No. 13