Accounting Research Bulletins


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Accounting Research Bulletins

Recommendations by the American Institute of Certified Public Accountants on how accountants ought to treat certain facts or items. While Accounting Research Bulletins are not authoritative in themselves, the SEC often makes them so by adopting them.
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By this time, the Committee on Accounting Procedure had issued Accounting Research Bulletin 19.
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.

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