The AICPA created APB issued opinion as GAAP, in addition, It appointed a independent Accounting Research Division ( ARD) to study basic postulates and broad principles. ARD quickly completed its mission. 开始,AICPA组建APB去制订作为公认会计原则的APB意见书,同时,它又组建立独立的会计研究部,研究基本会计假设和广泛适用的企业会计原则。