Answer
CAP. Committee on Accounting Procedure.
Work Step by Step
This is a committee of practicing CPAs, which issued 51 Accounting Research Bulletins between 1939 and 1959 and is a predecessor of the FASB.
Intermediate Accounting 14th Edition
by Kieso, Donald E.; Weygandt, Jerry J.; Warfield, Terry D.
Published by
Wiley
ISBN 10:
0470587237
ISBN 13:
978-0-47058-723-2
Chapter 1 - Financial Accounting and Accounting Standards - Concepts for Analysis - Instructions - Page 27: CA1-12b
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