Accounting Research Bulletins (ARB)

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Barron's Accounting Dictionary:

Accounting Research Bulletins (ARB)

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Publications containing recommended accounting procedures. While the Bulletins were not binding on American Institute of CPAs members, the securities and exchange commission (sec) typically required their use by corporations under their jurisdiction. The Bulletins were issued by the committee on accounting procedure of the AICPA. The Committee was replaced by the ACCOUNTING PRINCIPLES BOARD (APB) in 1959.


ACCOUNTING REVIEW, THE publication of the AMERICAN ACCOUNTING ASSOCIATION (AAA) covering all aspects of accounting of a scholarly nature. Many articles deal with hypothesis testing and empirical work. It is published four times a year.

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