Dictionary of Accounting Terms: accounting research bulletins (ARB)
accounting research bulletins (ARB)
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.
