Financial Accounting Standards Board (Corporate Name)

The Committee on Terminology of the American Institute of Certified Public Accountants was established in 1920. On September 1, 1959, the Committee on Terminology and the Committee on Accounting Procedure of the American Institute of Certified Public Accountants were superseded by the Institute's Accounting Principles Board, which was replaced in 1973 by the Financial Accounting Standards Board. Works by these bodies are found under the following headings according to the name used at the time of publication: American Institute of Certified Public Accountants. Committee on Terminology. American Institute of Certified Public Accountants. Committee on Accounting Procedure. American Institute of Certified Public Accountants. Accounting Principles Board. Financial Accounting Standards Board. SUBJECT ENTRY: Works about these bodies are entered under the name resulting from the merger. In the case of change of name, entry is made under the name used during the latest period covered. Works limited in subject coverage to the pre-merger period are entered under the name of one or more of the original bodies.

Its An analysis of issues related to accounting for future losses, 1974.