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Accounting Interpretation

 
Accounting Dictionary: Accounting Interpretation

Prepared by the American Institute of Certified Public Accountants (Aicpa) while the Accounting Principles Board was in existence (1959 to 1973). Interpretations gave guidance to practitioners about accounting issues. Unlike APB Opinions, Interpretations are not requirements subject to the AICPA Code of Professional Ethics.

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Accounting Dictionary. Dictionary of Accounting Terms. Copyright © 2005 by Barron's Educational Series, Inc. All rights reserved.  Read more