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Apb Opinion

 

Authoritative accounting pronouncement issued by the Accounting Principles Board before it was replaced in 1973 by the Financial Accounting Standards Board (FASB). There were 31 Opinions issued. See also Generally Accepted Accounting Principles (GAAP).

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