Intermediate Accounting 14th Edition

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: CA1-14(5)

Answer

Opinions- Official pronouncements of the Accounting Principles Board (APB)

Work Step by Step

In 1959, the AICPA created the Accounting Principles Board (APB) to replace the CAP. Before being replaced by the FASB, the APB begun to released official pronouncements, called APB Opinions.
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