Accounting Principles Board (APB) Opinions, available full-text at the links below to the University of Mississippi's library digital collection with the permission of the American Institute of Certified Public Accountants, were published by the Accounting Principles Board from 1962 to 1973. The board was created by American Institute of Certified Public Accountants

American Institute of Certified Public Accountants

Founded in 1887, the American Institute of Certified Public Accountants is the national professional organization of Certified Public Accountants in the United States, with more than 370,000 CPA members in 128 countries in business and industry, public practice, government, education, student...

 (AICPA) in 1959 and was replaced by Financial Accounting Standards Board

Financial Accounting Standards Board

The Financial Accounting Standards Board is a private, not-for-profit organization whose primary purpose is to develop generally accepted accounting principles within the United States in the public's interest...

 (FASB) in 1973. Its mission was to develop an overall conceptual framework of US generally accepted accounting principles (US GAAP). APB was the main organization setting the US GAAP and its opinions are still an important part of it. All of the Opinions have been superseded in 2009 by FASB's Accounting Standards Codification.

No.	Title	Issue Date	Changes (note: para. stands for paragraph)
1.	New Depreciation Guidelines and Rules full-text	Nov. 1962	Amended Parts deleted Superseded by FASB Statement 96, para. 203(b), and FASB Statement 109, para. 286(b)
2.	Accounting for the "Investment Credit" full-text	Dec. 1962	Amended Parts deleted or replaced
3.	The Statement of Source and Application of Funds full-text	Oct. 1963	Superseded by APB Opinion 19, para. 3
4.	Accounting for the "Investment Credit" full-text	Mar. 1964	None
5.	Reporting of Leases in Financial Statements of Lessee full-text	Sept. 1964	Amended Parts deleted Superseded by FASB Statement 13, para. 2
6.	Status of Accounting Research Bulletins full-text	Oct. 1965	Amended Many parts deleted
7.	Accounting for Leases in Financial Statements of Lessors full-text	May 1966	Amended Parts deleted Superseded by FASB Statement 13, para. 2
8.	Accounting for the Cost of Pension Plans full-text	Nov. 1966	Amended Parts deleted Superseded by FASB Statement 87, para. 9
9.	Reporting the Results of Operations full-text	Dec. 1966	Amended Many parts deleted
10.	Omnibus Opinion-1966 full-text	Dec. 1966	Amended Many parts deleted
11.	Accounting for Income Taxes full-text	Dec. 1967	Amended Parts deleted Superseded by FASB Statement 96, para. 203(c), and FASB Statement 109, para. 286(c)
12.	Omnibus Opinion—1967 full-text	Dec. 1967	Amended Parts deleted or replaced
13.	Amending Para. 6 of APB Opinion Opinion No. 9, Application to Commercial Banks full-text	Mar. 1969	None
14.	Accounting for Convertible Debt and Debt Issued with Stock Purchase Warrants full-text	Mar. 1969	None
15.	Earnings per Share full-text	May. 1969	Amended Parts deleted or replaced Superseded by FASB Statement 128, para. 160(a)
16.	Business Combinations full-text	Aug. 1970	Amended Parts deleted or replaced Superseded by FASB Statement 141, para. E1(a)
17.	Intangible Assets full-text	Aug. 1970	Amended Parts deleted Superseded by FASB Statement 142, para. D1(a)
18.	The Equity Method of Accounting for Investments in Common Stock full-text	Mar. 1971	Heavily amended Parts deleted or replaced
19.	Reporting Changes in Financial Position full-text	Mar. 1971	Amended Superseded by FASB Statement 95, para. 150
20.	Accounting Changes full-text	July. 1971	Heavily amended Parts deleted or replaced Superseded by FASB Statement 154, para. C1(a)
21.	Interest on Receivables and Payables full-text	Aug. 1971	Amended
22.	Disclosure of Accounting Policies full-text	Apr. 1972	Amended
23.	Accounting for Income Taxes-Special Areas full-text	Apr. 1972	Heavily amended Parts deleted or replaced
24.	Accounting for Income Taxes—Investments in Common Stock Accounted for by the Equity Method (Other than Subsidiaries and Corporate Joint Ventures) full-text	Apr. 1972	Parts deleted Superseded by FASB Statement 96, para. 203(d), and FASB Statement 109, para. 286(d)
25.	Accounting for Stock Issued to Employees full-text	Oct. 1972	Amended Parts deleted or replaced Superseded by FASB Statement 123r, para. D7
26.	Early Extinguishment Extinguishment Extinguishment is the destruction of a right or contract. If the subject of the contract is destroyed , then the contract may be made void. Extinguishment occurs in a variety of contracts, such as land contracts , debts, rents, and right of ways...  of Debt full-text	Oct. 1972	Amended Parts replaced
27.	Accounting for Lease Transactions by Manufacturer or Dealer Lessors full-text	Nov. 1972	Superseded by FASB Statement 13, para. 2
28.	Interim Financial Reporting full-text	May. 1973	Heavily amended Parts replaced
29.	Accounting for Nonmonetary Transactions full-text	May. 1973	Amended Parts deleted, added, or replaced
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 full-text	June. 1973	Heavily amended Parts deleted or replaced
31.	Disclosure of Lease Commitments by Lessees full-text	June. 1973	Superseded by FASB Statement 13, para. 2

External links

• American Institute of Certified Public Accountants
  American Institute of Certified Public Accountants
  Founded in 1887, the American Institute of Certified Public Accountants is the national professional organization of Certified Public Accountants in the United States, with more than 370,000 CPA members in 128 countries in business and industry, public practice, government, education, student...
  
  
• Financial Accounting Standards Board
  Financial Accounting Standards Board
  The Financial Accounting Standards Board is a private, not-for-profit organization whose primary purpose is to develop generally accepted accounting principles within the United States in the public's interest...
  
  
• US GAAP
• AICPA Statements of Position
  AICPA Statements of Position
  AICPA Statements of Position , available full-text at the links below from the University of Mississippi's Library Digital Collections with the permission of the American Institute of Certified Public Accountants , were issued by the AICPA's Accounting Standards Division from 1974 to 2009...