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? References in periodicals archive |
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* Statements and Interpretations of the Financial Accounting
Standards Board (FASB), Opinions of the Accounting Principles Board
(APB) and Accounting Research Bulletins of the American Institute of
Certified Public Accountants (AICPA). Both the Committee on Accounting
Procedure, through its Accounting Research Bulletins, and the Accounting
Principles Board, most prominently through its Statement Number 4 on
basic concepts and principles, tried to establish a conceptual
foundation for their standard-setting activities. * Accounting Research Bulletins and related Interpretations
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