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.

BREAKING DOWN '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.

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  1. 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 ... Read Full Answer >>
  2. Can working capital be depreciated?

    Working capital as current assets cannot be depreciated the way long-term, fixed assets are. In accounting, depreciation ... Read Full Answer >>
  3. Do working capital funds expire?

    While working capital funds do not expire, the working capital figure does change over time. This is because it is calculated ... Read Full Answer >>
  4. How much working capital does a small business need?

    The amount of working capital a small business needs to run smoothly depends largely on the type of business, its operating ... Read Full Answer >>
  5. What does high working capital say about a company's financial prospects?

    If a company has high working capital, it has more than enough liquid funds to meet its short-term obligations. Working capital, ... Read Full Answer >>
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