These pronouncements permitted the use of two different accounting methods for the treatment of … While Accounting Research Bulletins are not authoritative in themselves, the SEC often makes them so by adopting them. Search options; Acronym Meaning; How to Abbreviate; List of Acronyms; Popular categories; Texting; Medical; Technology; Business; Military; Clear; Suggest. Although the Bulletins were not binding on American Institute of CPAs members, the Securities and Exchange Commission sometimes required their use by firms underneath their jurisdiction. 43 Accounting Research Bulletin (ARB) No. Government; Alternative Meanings 54 alternative ARBs meanings. ARB (Accounting Research Bulletin) No. 2 synonyms for arb: arbitrager, arbitrageur. 45: Long-Term Construction-Type Contracts (1955); SOP (Statement of Position) 81-1: Accounting for Performance of Construction-Type and Certain Production-Type Contracts (1981); AICPA Audit and Accounting Guide, Construction Contractors. 43 (Chapter 1a) and 45, Long-Term Construction-Type Contracts; American Institute of Certified Public Accountants (AICPA) Statements of Position (SOP) No. "The work of the special committee on research program", https://en.wikipedia.org/w/index.php?title=Accounting_Research_Bulletins&oldid=952530376, Articles with dead external links from September 2019, Articles with permanently dead external links, Creative Commons Attribution-ShareAlike License, General Introduction and Rules Formerly Adopted, Unamortized Discount and Redemption Premium on Bonds Refunded, Quasi-Reorganization or Corporate Readjustment—Amplification of Institute Rule No. Clear Search . Accounting Research Bulletins was a series of documents on accounting issues by the Committee on Accounting Procedure of the American Institute of Accountants (later, the American Institute of Certified Public Accountants, or AICPA). The Accounting Principles Board (APB) was a precursor to the Financial Accounting Standards Board, which establishes generally accepted accounting principles (GAAP). Understanding Accounting Research Bulletins (ARB), Statement of Financial Accounting Concepts (SFAC), Financial Accounting Standards Board (FASB), Government Accounting Standards Board (GASB), Auditing Standards Board (ASB) Definition. 2 of 1934, Combined Statement of Income and Earned Surplus, Corporate Accounting for Ordinary Stock Dividends, Accounting for Stock Dividends and Stock Split-ups, Accounting for Special Reserves Arising Out of the War, Limitation of Scope of Special War Reserves, Accounting for United States Treasury Tax Notes, Unamortized Discount and Redemption Premium on Bonds Refunded (Supplement), Accounting under Cost-Plus-Fixed-Fee Contracts, Renegotiation of War Contracts (Supplement), Accounting for the Use of Special War Reserves, Accounting Treatment of General Purpose Contingency Reserves, Current Assets and Current Liabilities; Working Capital, Recommendation of Committee on Terminology; Use of Term "Reserve", Presentation of Income and Earned Surplus, Pension Plans; Accounting for Annuity Costs Based on Past Services, Accounting for Compensation in the Form of Stock Options, Accounting for Compensation Involved in Stock Option and Stock Purchase Plans, Disclosure of Long-Term Leases in Financial Statements of Lessees, Recommendation of Subcommittee on Terminology; Discontinuance of the Use of the Term "Surplus", Presentation of Income and Earned Surplus (Supplement to Bulletin No. 101 Agency: Securities and Exchange Commission Action: Publication of Staff Accounting Bulletin ... 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