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TeachMeFinance.com Account Principles Board (APB) -- A panel set up by the American Institute of Certified Public Accountants (AICPA). Brought out a succession of accountant's opinions that formed much of the body of what is understood as Generally Accepted Accounting Principles. See also Financial Accounting Standards Board (FASB). About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2007 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional financial or legal advice. TeachMeFinance.com and its owner recommend consultation with a professional financial advisor prior to any investment or financial decision. Please read our disclaimer.