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Zimmerman's Research Guide


Accounting Research Bulletins (ARBs)

Accounting Research Bulletins (ARBs) were published by the AICPA's Committee on Accounting Procedure until the Committee was replaced by the Accounting Principles Board (APB) in 1959. Accounting Research Bulletins were published in Accounting Standards: Original Pronouncements, a compilation of accounting standards published by the the Financial Accounting Standards Board. I believe Accounting Standards ceased publication in 2009, but you may be able to find copies in academic and business libraries that collected accounting materials.

ARBs may still be available in online subscription services such as RIA Checkpoint and CCH's Intelliconnect.

See Also
Accounting Principles
Accounting Principles Board
Accounting Standards
Financial Accounting Standards Board

For comments, questions and suggestions, email the author
Copyright 2015 Andrew Zimmerman