Chase_6615_CA1-10 - Andrew Chase Intermediate Accounting...

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Andrew Chase Intermediate Accounting Chapter 1 CA1-10 a) AICPA- American Institute of Certified Public Accountants. The national professional organization of practicing Certified Public Accountants. b) CAP- Committee on Accounting Procedure. A committee composed of practicing CPAs which issued 51 Accounting Research Bulletins between 1939 and 1959. c) ARB- Accounting Research Bulletins. Bulletins issued by the CAP to deal with a variety of accounting problems. d) APB- Accounting Principles Board. A committee made up of public accountants and representatives from industry and academia that replaced CAP, and issued 31 Opinions between 1959 and 1973. e) FAF- Financial Accounting Foundation. An organization that selects members of the FASB and the Advisory Council, funds their activities, and oversees activities. f) FASAC- Financial Accounting Standards Advisory Council. An organization that consults with the FASB on major policy issues, technical issues, and project priorities.
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  • Spring '08
  • ENGLESE
  • Accounting, U.S. Securities and Exchange Commission, Certified Public Accountant, Financial Accounting Standards Board, FASB- Financial Accounting Standards Board, ARB- Accounting Research Bulletins

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