...to which action on our part is required will depend in large measure on the vigor and determination of the Accounting Principles Board of the American Institute of Certified Public Accountants, which has the principal responsibility of defining accounting principles to be used in...

...the private pension system. These conclusions are consistent with the recently enunciated Opinion No. 8 of the Accounting Principles Board of the American Institute of Certified Public Accountants. Drawing a distinction between the amount to be charged to operations in a particular year...

...the private pension system. These conclusions are consistent with the recently enunciated Opinion No. 8 of the Accounting Principles Board of the American Institute of Certified Public Accountants. Drawing a distinction between the amount to be charged to operations in a particular year...

...necessary variety of systems to meet management needs, they will merely duplicate the present work of the Accounting Principles Board of the American Institute of Certified Public Accounts. If, on the other hand, the standards are conceived as detailed procedures, there either must...

...to which action on our part is required will depend in large measure on the vigor and determination of the Accounting Principles Board of the American Institute of Certified Public Accountants, which has the principal responsibility of defining accounting principles to be used in...

...individually or in committees representing the professional accounting organizations. The increased efforts of the Accounting Principles Board of the American Institute of Certified Public Accountants to deal with alternative accounting practices and the aroused interest of the Financial...

...$1.830,542 $2.264.256 Also see Note 5 of Notes to Financial Statements. 9 In accordance with Opinion 11 of the Accounting Principles Board of the American Institute of Certified Public Accountants, the Company has adopted the principle of allocating California franchise tax on a comprehensive...

...individually or in committees representing the professional accounting organizations. The Increased efforts of the Accounting Principles Board of the American Institute of Certified Public Accountants to deal with alternative accounting practices and the aroused interest of the Financial...

...of other government procurement agencies. In certain respects they also exist In the promulgations of the Accounting Principles Board of the American Institute of Certified Public Accountants, in the regulations of the Securities and Exchange Commission. the Internal Revenue Service...

...value of the vested benefits. What I have in mind is to require the same disclosure as is recommended in Opinion #8 of the Accounting Principles Board of the American Institute of Certified Public Accountants. As previously stated, NAM believes that adequate and meaningful disclosure is desirable....