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. When and why were GAAP first established?

    Take a deeper look into the development and purpose of the generally accepted accounting principles, also known as GAAP, ... Read Answer >>
  2. Who enforces GAAP?

    Take a deeper look at the private enforcement mechanisms behind the generally accepted accounting principles for American ... Read Answer >>
  3. Who sets the guidelines for accounting principles?

    Understand the generally accepted accounting principles and why they were put in place. Learn what entity sets the guidelines ... Read Answer >>
  4. What are some good online resources for me to learn about Generally Accepted Accounting ...

    Learn about three authoritative online resources for generally accepted accounting principles, or GAAP: the websites for ... Read Answer >>
  5. How does the Financial Accounting Standards Board (FASB) establish accounting protocol?

    Find out how the Financial Accounting Standards Board or FASB, identifies possible financial reporting issues and determines ... Read Answer >>
  6. How is market to market (MTM) treated under Generally Accepted Accounting Principles ...

    Learn how the concept of mark to market accounting is treated within generally accepted accounting principles, or GAAP, in ... Read Answer >>
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