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What Does Accounting Research Bulletins – ARB Mean?

April 26, 2017Accounting ARB bulletins dictionary Education glossary Investment mean Research

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What Does Accounting Research Bulletins – ARB Mean?

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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.