Accounting Research Bulletins - ARB
 |
Definition of 'Accounting Research Bulletins - ARB'Bulletins containing recommended accounting procedures for the accounting community. The publications are written and issued by the accounting principles board (APB), and were issued by the committee on accounting procedure of the American Institute of Certified Public Accountants (AICPA) prior to 1959. While the recommendations are not binding in themselves, the Securities and Exchange Commission (SEC) usually imposes the recommendations on firms over which it has jurisdiction. |
 |
Investopedia explains 'Accounting Research Bulletins - ARB'Generally Accepted Accounting Principles (GAAP) are referred to a lot in accounting. GAAP represents not only any accounting laws in particular, but also the collection of accounting principles and suggestions that have accumulated throughout the years from the accounting research bulletins. APB itself has no enforcement over its suggestions, but GAAP is imposed by the SEC in the U.S. |
Related Definitions
Articles Of Interest
-
A Look At Accounting Careers
More than just crunching numbers, this career blends detective work with trouble shooting. -
Financial History: The Evolution Of Accounting
Follow accounting from its roots in ancient times to the profession we now depend on. -
What is the difference between IAS and GAAP?
To answer this question, we must first define what IAS and GAAP are, in order to get a better grasp of the function they serve in the world of accounting.The acronym "IAS" stands for International ... -
Pay Attention To The Proxy Statement
Don't overlook this overview of a company's well-being. -
Explaining Amortization In The Balance Sheet
Amortization is important to account for intangible assets. Read to find out more about amortization. -
Top 4 Most Competitive Financial Careers
If your goals include a big paycheck and working for a Wall Street firm, then you need to learn how to meet employers' expectations. -
A Day In The Life Of A Public Accountant
Here's an inside look at the workdays of two experienced CPAs, to give you an idea of what it might be like to pursue a career as a public accountant. -
Depreciation: Straight-Line Vs. Double-Declining Methods
Appreciate the different methods used to describe how book value is "used up". -
Financial Statement: Extraordinary Vs. Nonrecurring Items
When it comes to analyzing a company, successful analysts spend considerable time differentiating between accounting items that are likely to recur going forward from those that most likely will ... -
Get A Career In Showbiz Accounting
An accounting career doesn't have to be boring. If you love numbers, but want excitement as well, consider the field of showbiz accounting.
Free Annual Reports