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  • noun

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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Accounting Principles Board (APB) (1965), "Status of Accounting Research Bulletins," Opinion No.
Even though the opinions expressed in the CAP's Accounting Research Bulletins were not binding on members of the Institute (10) (which was, after all, a voluntary association of CPAs licensed by the states), the committee knew that the SEC's accounting staff was inclined to enforce compliance with its opinions.
The first introduction of the going-concern assumption into the formal accounting literature occurred in 1953, when the CAP issued ARB 43, Restatement and Revision of Accounting Research Bulletins. In chapter 3, section A, "Current Assets and Current Liabilities," of that bulletin, the CAP asserted: "It should be emphasized that financial statements of a going concern are prepared on the assumption that the company will continue in business." This assertion established the importance of continuity as a basis for the decision usefulness of financial statements.
* 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.
FARS requires 11 MB of hard disk storage and includes FASB statements, interpretations, technical bulletins, concept statements, EITF abstracts, staff implementation guides, the Current Text, AICPA accounting research bulletins, APB opinions and statements, accounting interpretations, accounting terminology bulletins, and a topical index.
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.
Examples: Statement 96 is only three pages shorter than the entire 51 Accounting Research Bulletins issued between 1939 and 1959 by the AICPA.
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 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. The proposed SOP would replace the advertising guidance contained in existing audit and accounting guides and SOPs.
Original Pronouncements includes the unabridged original text of AICPA Accounting Research Bulletins; APB Opinions and Interpretations; and a companion volume of FASB Statements of Standards, Statements of Concepts, Interpretations and Technical Bulletins.
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