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Synonyms for arb

someone who engages in arbitrage (who purchases securities in one market for immediate resale in another in the hope of profiting from the price differential)

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66) As a result, "the Commission authorized the staff to take exception to financial statements which appeared to be misleading," even though they might be in accordance with Bailey's view which was the one adopted in Accounting Research Bulletin No.
6, "Status of Accounting Research Bulletins," was published in October 1965 and reproduced in the November issue of the Journal of Accountancy.
It is worthy of note that Blough was involved with the committee as either a member or the principal staff liaison for all but two years of its history as the issuer of Accounting Research Bulletins.
SOP 94-2 requires NPOs to follow the guidance in accounting research bulletins, APB opinions and FASB statements and interpretations, unless a pronouncement explicitly exempts them.
The starting point is the AICPA's Professional Standards, which include Statements on Auditing Standards (SAS) and Statements on Standards for Accounting and Review Services (SSARS) and the Current Text, which includes FASB statements of standards and interpretations, opinions issued by the Accounting Principles Board (APB), and AICPA Accounting Research Bulletins still in effect.
116, 117 and 124, also covers two SOPs: 87-2, Accounting for Joint Costs of Informational Materials and Activities of Not-for-Profit Organizations That Include a FundRaising Appeal, and 94-2, The Application of the Requirements of Accounting Research Bulletins, Opinions of the Accounting Principles Board, and Statements and Interpretations of the Financial Accounting Standards Board to Not-for-Profit Organizations.
The following pronouncements were considered: Accounting Research Bulletins (ARBs), Accounting Principles Board Opinions (APBs), AICPA Accounting Interpretations (AINs), Statements of Financial Accounting Standards (FASs), and FASB Interpretations (FINs).
The accounting research bulletins issued by it were soon a source of "substantial authoritative support," which the SEC demanded all public companies employ in their financial reporting.
The proposed SOP titled Reporting on Advertising Costs applies to all entities and all advertising except that for which guidance is provided in FASB statements, interpretations and technical bulletins; Accounting Principles Board opinions; and AICPA accounting research bulletins.
69 identified AcSEC SOPs and audit and accounting guides as category (b) and practice bulletins as category (c) in the GAAP hierarchy; category (a) consists of FASB statements and interpretations, APB opinions and AICPA accounting research bulletins.
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