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2. Accounting Principals Board (APB), Statement by the Accounting Principles Board (New York, NY: AICPA, 1962).
3. Accounting Principals Board (APB), Opinion No. 16: Business Combination (New York, NY: AICPA, 1970a).
4. Accounting Principals Board (APB), Statement No. 4: Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises (New York, NY: AICPA, 1970b).
5. Accounting Principals Board (APB), Opinion No. 25: Accounting for Stock Issued to Employees (New York, NY: AICPA, 1972).