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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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accounting research bulletins 43--51, opinions and statements of the accounting principle board and AICPA interpretations and terminology bulletins.
The five tiers, arranged from the highest to lowest level, are as follows: * Statements and Interpretations of the Financial Accounting Standards Board (FASB), Opinions of the Accounting Principles Board (APB) and Accounting Research Bulletins of the American Institute of Certified Public Accountants (AICPA).
The term "specialized" refers to those current accounting reporting principles and practices in existing AICPA Guides and Statements of Position that are neither superseded by nor contained in the Accounting Research Bulletins, APB Opinions, FASB Statements and FASB Interpretations.
 
 
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