APB Definition

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APB is Accounting Principles Board or an Accounting Principles Board opinion (GAAP).

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BOTTOM-UP APPROACH TO INVESTING is an investment approach that first seeks individual companies with attrac­tive investment potential, then proceeds to a considera­tion of the larger economic and industry trends affecting those companies. See TOP-DOWN APPROACH TO INVESTING.

REVALUATION RESERVE see ASSET REVALUATION RESERVE.

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