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AICPA copyrighted standards available below are superseded by FASB Accounting Standards Codification Topic 105, Generally Accepted Accounting Principles.

• Accounting Research Bulletins
• Accounting Principles Board Opinions
• AICPA Practice Bulletins
• AICPA Accounting Interpretations
• AICPA Accounting Statements of Position

AICPA Audit and Accounting Guides are not included on this page because Guides are not superseded in their entirety by the Codification. While a relatively small portion of accounting content was superseded by the Codification, the majority of content in the Guides remained unaffected. For accounting content within the Guides that had been superseded by the Codification, the Guides now provide references to the relevant Codification paragraphs containing such content. Contact the AICPA for information about the Guides.

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Accounting Research Bulletins (ARB), Accounting Principles Board Opinions (APB), AICPA Practice Bulletins (PB), AICPA Accounting Interpretations (AIN), AICPA Accounting Statements of Position (SOP), copyright © by the American Institute of Certified Public Accountants, Inc. (AICPA). All rights reserved. Distribution of this material via the Internet does not constitute consent to the redistribution of it in any form. This material, or any part thereof, may not be reproduced or copied in any form or by any means—graphic, electronic, or mechanical—without the prior written permission of AICPA. To inquire about permission to reprint or otherwise utilize this material, contact the AICPA Permissions Team: copyright@aicpa.org.

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Accounting Research Bulletins
Accounting Principles Board Opinions
AICPA Practice Bulletins
AICPA Accounting Interpretations
AICPA Accounting Statements of Position

 

Accounting Research Bulletins

• ARB 43: Restatement and Revision of Accounting Research Bulletins (Superseded)
• ARB 45: Long-Term Construction-Type Contracts (Superseded)
• ARB 51: Consolidated Financial Statements (Superseded)

Accounting Principles Board Opinions

• APB 2: Accounting for the "Investment Credit" (Superseded)
• APB 4: Accounting for the "Investment Credit" (Superseded)
• APB 9: Reporting the Results of Operations (Superseded)
• APB 10: Omnibus Opinion - 1966 (Superseded)
• APB 12: Omnibus Opinion - 1967 (Superseded)
• APB 14: Accounting for Convertible Debt and Debt Issued with Stock Purchase Warrants (Superseded)
• APB 16: Business Combinations  (As Amended) (Superseded)
• APB 17: Intangible Assets  (As Amended) (Superseded)
• APB 18: The Equity Method of Accounting for Investments in Common Stock (Superseded)
• APB 21: Interest on Receivables and Payables (Superseded)
• APB 22: Disclosure of Accounting Policies (Superseded)
• APB 23: Accounting for Income Taxes - Special Areas (Superseded)
• APB 26: Early Extinguishment of Debt (Superseded)
• APB 28: Interim Financial Reporting (Superseded)
• APB 29: Accounting for Nonmonetary Transactions  (Superseded)
• APB 30: Reporting the Results of Operations - Reporting the Effects of Disposal of a Segment of a Business, and Extraordinary, Unusual and Infrequently Occurring Events and Transactions (Superseded)

AICPA Practice Bulletins

• PB 1 - Practice and Scope of AcSEC Practice Bulletins and Procedures for Their Issuance (Superseded)
• PB 2 - Elimination of Profits Resulting From Intercompany Transfers of LIFO Inventories  (Superseded)
• PB 4 - Accounting for Foreign Debt/Equity Swaps (Superseded)
• PB 5 - Income Recognition on Loans to Financially Troubled Countries (Superseded)
• PB 8 - Application of FASB Statement No. 97, Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses From the Sale of Investments, to Insurance Enterprises (Superseded)
• PB 11 - Accounting for Preconfirmation Contingencies in Fresh-Start Reporting (Superseded)
• PB 13 - Direct-Response Advertising and Probable Future Benefits (Superseded)
• PB 14 - Accounting and Reporting by Limited Liability Companies and Limited Liability Partnerships (Superseded)
• PB 15 - Accounting by the Issuer of Surplus Notes (Superseded)

AICPA Accounting Interpretations

• AIN-APB 9: Reporting the Results of Operations: Unofficial Accounting Interpretations of APB Opinion No. 9 (Superseded)
• AIN-APB 18: The Equity Method of Accounting for Investments in Common Stock: Accounting Interpretations of APB Opinion No. 18 (Superseded)
• AIN-APB 20: Accounting Changes: Accounting Interpretations of APB Opinion No. 20  (Superseded)
• AIN-APB 21: Interest on Receivables and Payables: Accounting Interpretations of APB Opinion No. 21 (Superseded)
• AIN-APB 26: Early Extinguishment of Debt: Accounting Interpretations of APB Opinion No. 26 (Superseded)
• AIN-APB 30: Reporting the Results of Operations: Accounting Interpretations of APB Opinion No. 30 (Superseded)

AICPA Accounting Statements of Position

• SOP 75-2 - Accounting Practices of Real Estate Investment Trusts (Superseded)
• SOP 78-9 - Accounting for Investments in Real Estate Ventures (Superseded)
• SOP 81-1 - Accounting for Performance of Construction-Type and Certain Production-Type Contracts (Superseded)
• SOP 82-1 - Accounting and Financial Reporting for Personal Financial Statements (Superseded)
• SOP 85-3 - Accounting by Agricultural Producers and Agricultural Cooperatives (Superseded)
• SOP 88-1 - Accounting for Developmental and Preoperating Costs, Purchases and Exchanges of Take-off and Landing Slots, and Airframe Modifications (Superseded)
• SOP 90-3 - Definition of the Term Substantially the Same for Holders of Debt Instruments, as Used in Certain Audit Guides and a Statement of Position (Superseded)
• SOP 90-7 - Financial Reporting by Entities in Reorganization Under the Bankruptcy Code (Superseded)
• SOP 92-1 - Accounting for Real Estate Syndication Income (Superseded)
• SOP 92-5 - Accounting for Foreign Property and Liability Reinsurance (Superseded)
• SOP 92-6 - Accounting and Reporting by Health and Welfare Benefit Plans (Superseded)
• SOP 93-1 - Financial Accounting and Reporting for High-Yield Debt Securities by Investment Companies (Superseded)
• SOP 93-3 - Rescission of Accounting Principles Board Statements (Superseded)
• SOP 93-4 - Foreign Currency Accounting and Financial Statement Presentation for Investment Companies (Superseded)
• SOP 93-6 - Employers' Accounting for Employee Stock Ownership Plans (Superseded)
• SOP 93-7 - Reporting on Advertising Costs (Superseded)
• SOP 94-3 - Reporting of Related Entities by Not-for-Profit Organizations (Superseded)
• SOP 94-4 - Reporting of Investment Contracts Held by Health and Welfare Benefit Plans and Defined-Contribution Pension Plans (Superseded)
• SOP 94-5 - Disclosures of Certain Matters in the Financial Statements of Insurance Enterprises (Superseded)
• SOP 94-6 - Disclosure of Certain Significant Risks and Uncertainties (Superseded)
• SOP 95-1 - Accounting for Certain Insurance Activities of Mutual Life Insurance Enterprises (Superseded)
• SOP 95-2 - Financial Reporting by Nonpublic Investment Partnerships (Superseded)
• SOP 95-3 - Accounting for Certain Distribution Costs of Investment Companies (Superseded)
• SOP 96-1 - Environmental Remediation Liabilities (Superseded)
• SOP 97-1 - Accounting by Participating Mortgage Loan Borrowers (Superseded)
• SOP 97-2 - Software Revenue Recognition (Superseded)
• SOP 97-3 - Accounting by Insurance and Other Enterprises for Insurance-Related Assessments (Superseded)
• SOP 98-1 - Accounting for the Costs of Computer Software Developed or Obtained for Internal Use (Superseded)
• SOP 98-2 - Accounting for Costs of Activities of Not-for-Profit Organizations and State and Local Governmental Entities That Include Fund Raising (Superseded)
• SOP 98-5 - Reporting on the Costs of Start-Up Activities (Superseded)
• SOP 98-7 - Deposit Accounting: Accounting for Insurance and Reinsurance Contracts That Do Not Transfer Insurance Risk (Superseded)
• SOP 99-3 - Accounting for and Reporting of Certain Defined Contribution Plan Investments and Other Disclosure Matters (Superseded)
• SOP 99-2 - Accounting for and Reporting of Postretirement Medical Benefit (401(h)) Features of Defined Benefit Pension Plans (Superseded)
• SOP 00-2 - Accounting by Producers or Distributors of Films (Superseded)
• SOP 00-3 - Accounting by Insurance Enterprises for Demutualizations and Formations of Mutual Insurance Holding Companies and for Certain Long-Duration Participating Contracts (Superseded)
• SOP 01-6 - Accounting by Certain Entities (Including Entities With Trade Receivables) That Lend to or Finance the Activities of Others (Superseded)
• SOP 02-2 - Accounting for Derivative Instruments and Hedging Activities by Not-for-Profit Health Care Organizations, and Clarification of the Performance Indicator (Superseded)
• SOP 03-1 - Accounting and Reporting by Insurance Enterprises for Certain Nontraditional Long-Duration Contracts and for Separate Accounts (Superseded)
• SOP 03-3 - Accounting for Certain Loans or Debt Securities Acquired in a Transfer (Superseded)
• SOP 04-2 - Accounting for Real Estate Time-Sharing Transactions (Superseded)
• SOP 05-1 - Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts (Superseded)
• SOP 07-1 - Clarification of the Scope of the Audit and Accounting Guide Investment Companies and Accounting by Parent Companies and Equity Method Investors for Investments in Investment Companies (Superseded)