Accounting Principles Board (APB) Opinions, available full-text at the links below to the University of Mississippi's library digital collection with the permission of the American Institute of Certified Public Accountants, were published by the Accounting Principles Board from 1962 to 1973. The board was created by American Institute of Certified Public Accountants (AICPA) in 1959 and was replaced by Financial Accounting Standards Board (FASB) in 1973. Its mission was to develop an overall conceptual framework of US generally accepted accounting principles (US GAAP). APB was the main organization setting the US GAAP and its opinions are still an important part of it. All of the Opinions have been superseded in 2009 by FASB's Accounting Standards Codification.
| No. | Title | Issue Date | Changes (note: para. stands for paragraph) |
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| 1. | New Depreciation Guidelines and Rules full-text | Nov. 1962 |
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| 2. | Accounting for the "Investment Credit" full-text | Dec. 1962 |
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| 3. | The Statement of Source and Application of Funds full-text | Oct. 1963 |
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| 4. | Accounting for the "Investment Credit" full-text | Mar. 1964 |
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| 5. | Reporting of Leases in Financial Statements of Lessee full-text | Sept. 1964 |
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| 6. | Status of Accounting Research Bulletins full-text | Oct. 1965 |
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| 7. | Accounting for Leases in Financial Statements of Lessors full-text | May 1966 |
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| 8. | Accounting for the Cost of Pension Plans full-text | Nov. 1966 |
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| 9. | Reporting the Results of Operations full-text | Dec. 1966 |
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| 10. | Omnibus Opinion-1966 full-text | Dec. 1966 |
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| 11. | Accounting for Income Taxes full-text | Dec. 1967 |
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| 12. | Omnibus Opinion—1967 full-text | Dec. 1967 |
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| 13. | Amending Para. 6 of APB Opinion Opinion No. 9, Application to Commercial Banks full-text | Mar. 1969 |
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| 14. | Accounting for Convertible Debt and Debt Issued with Stock Purchase Warrants full-text | Mar. 1969 |
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| 15. | Earnings per Share full-text | May. 1969 |
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| 16. | Business Combinations full-text | Aug. 1970 |
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| 17. | Intangible Assets full-text | Aug. 1970 |
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| 18. | The Equity Method of Accounting for Investments in Common Stock full-text | Mar. 1971 |
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| 19. | Reporting Changes in Financial Position full-text | Mar. 1971 |
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| 20. | Accounting Changes full-text | July. 1971 |
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| 21. | Interest on Receivables and Payables full-text | Aug. 1971 |
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| 22. | Disclosure of Accounting Policies full-text | Apr. 1972 |
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| 23. | Accounting for Income Taxes-Special Areas full-text | Apr. 1972 |
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| 24. | Accounting for Income Taxes—Investments in Common Stock Accounted for by the Equity Method (Other than Subsidiaries and Corporate Joint Ventures) full-text | Apr. 1972 |
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| 25. | Accounting for Stock Issued to Employees full-text | Oct. 1972 |
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| 26. | Early Extinguishment of Debt full-text | Oct. 1972 |
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| 27. | Accounting for Lease Transactions by Manufacturer or Dealer Lessors full-text | Nov. 1972 |
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| 28. | Interim Financial Reporting full-text | May. 1973 |
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| 29. | Accounting for Nonmonetary Transactions full-text | May. 1973 |
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| 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 full-text | June. 1973 |
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| 31. | Disclosure of Lease Commitments by Lessees full-text | June. 1973 |
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