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Home > QFINANCE Dictionary > Definition of APB

Definition of

APB

Accounting abbr

former US organization with oversight of accounting Accounting Principles Board: in the United States, the professional organization which issued opinions that formed much of Generally Accepted Accounting Principles until 1973, when the Financial Accounting Standards Board (FASB) took over that role.

APB - Related Articles
  • Effective Financial Reporting and Auditing: Importance and Limitations

    Best Practice

    -time access to corporate accounting data.   1 American Institute of Accountants (AIA), Committee on Terminology (1953). Accounting Terminology Bulletin No. 1. New York: AIA, 1953, p. 9. 2 Accounting Principles Board (APB). Statement No. 4: Basic Concepts and Accounting Principles Underlying Financial
    By Andrew Higson

  • Threats to Auditor Independence and Possible Remedies

    Best Practice

    framework adopted recently by the United Kingdom’s Auditing Practices Board (APB).6 The threats listed below and discussed in the following sections may, thus, not be exhaustive.
    By Gilad Livne

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Definitions of ’APB’ and meaning of ’APB’ are from the book publication, QFINANCE – The Ultimate Resource, © 2009 Bloomsbury Information Ltd. Find definitions for ’APB’ and other financial terms with our online QFINANCE Financial Dictionary.

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