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To: rkral who wrote (235)	8/19/2002 1:25:40 PM
From: Exacctnt	Respond to of 786

<<<Where can I obtain an electronic or hard copy of APB Opinion 25? What does APB stand for? Where can I obtain a copy of FIN 28? What does FIN stand for?>>> I have yet to find a source on the web for complete accounting standards, statements or opinions. Search engines can direct you to various incomplete references. College bookstores should have textbooks or reference books on accounting rules and regulations. Check out Amazon. APB is Accounting Principles Board. A group of accountants appointed by the American Institute of Certified Public Accountants to determine accounting principles for financial recordkeeping. The APB was terminated in 1973 with the founding of the Financial Accounting Standards Board (FASB). FIN 28 I don't recognize it.