...Executives Institute appoint committees which maintain liaison with the Commission's staff. In recent years the Accounting Principles Board of the American Institute of Certified Public Accountants has performed a vital function in this area. The work of the Board is reflected in accounting research...

...administrative trust thus demonstrated really have never been seriously questioned." As this committee knows, the Accounting Principles Board of the American Institute of Certified Public Accountants has become a kind of court of last •esort on major accounting questions. Its pronouncements are enforceable...

...whether constructive delivery goes beyond normal accounting requirements, the official pointed out that the Accounting Principles Board of the American Institute of Certified Public Accountants calls for constructive delivery accruals at the year-end in all fields but that there are...

...Is a matter of subjective opinion. I happen to feel that forty years Is too long, despite the fact that the Accounting Principles Board of the American Institute of Certified Public Accountants endorsed forty years as the maximum period over which supplemental colt should be amortized...

...is a matter of subjective opinion. I happen to feel that forty years is too long, despite the fact that the Accounting Principles Board of the American Institute of Certified Public Accountants endorsed forty years as the maximum period over which supplemental cost should be amortized...

...intangible asset can be estimated with reasonable accuracy no deduction for depreciation is allowable; that the Accounting Principles Board of the American Institute of Certified Public Accountants has issued its opinion APB No. 17 requiring the amortization of purchased goodwill for financial statement...

...for the Capitol detail should be determined on the basis of generally accepted accounting principles. The Accounting Principles Board of the American Institute of Certified Public Accountants has taken the position that pension costs should be reported on an accrual basis to recognize the cost...

...for the Capitol detail should be determined on the basis of generally accepted accounting principles. The Accounting Principles Board of the American Institute of Certified Public Accountants has taken the position that pension costs should be reported on an accrual basis to recognire the cost...

...tax credit would be available similar to its application under section 1248 of the Internal Revenue Code. 9 . Reorganization of Existing Export Operations....recently reviewed the question of the proper accounting 35 treatment with respect to the deferred tax liability on the profits of a DISC. We understand that...

...that will force a utility to capitalize place on the balance sheet - all its leasing arrangements. The Accounting Principles Board of the American Institute of Certified Public Accountants has been considering the new accounting procedures and has sampled the reaction of both industry and the...