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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.


A trader who practices arbitrage. That is, an arbitrageur attempts to profit from inefficiencies in price by making transactions that offset each other. For example, one may buy a security at a low price, and, within a few seconds, re-sell it to a willing buyer at a higher price. Arbitrageurs can keep prices relatively stable as markets attempt to resist their attempts at price exploitation. They often use computer programs because their transactions can be complex and occur in rapid succession.


References in periodicals archive ?
ACA and its Spray Paint Manufacturers Committee is preparing an Aerosol Coatings Technology Seminar to provide ARB staff with some additional insight into the aerosol delivery system and the formulation of coatings and adhesives products.
Because the ARB telmisartan was used as the study drug in 86% of the patients randomized to an ARB, the investigators conducted a meta-analysis of three of the trials looking at this drug showed an increase in new cancer occurrence of borderline significance.
ARBs are commonly prescribed for the treatment of high blood pressure, heart failure, and kidney damage due to diabetes.
The ARB said it has performed a comprehensive economic analysis of the rule's impact on business, concluding that the regulation will cost industry up to $3.
ARB said the total number of qualifying vehicles is capped at 75,000 to "ensure the traffic congestion benefits of HOV lanes [are] preserved as hybrids and low-emission vehicles become more common.
In response, the ARB staff recommended creating a new ozone standard designed to protect people from lung damage that can occur from breathing lower levels of ozone over a day.
The automakers dropped their lawsuits last August after ARB modified its regulations to allow the companies credit for producing PZEVs.
For unconnected reasons, there is also an arb on bookings.
The results suggest that the same can be said for ARBs, said Dr.
Alan Lloyd, ARB chairman, said, "We're learning that peoples' highest daily exposure to air pollutants may be during their commute to and from work.
Just as it took 30 years for the AICPA to issue the first standards for consolidated financial statements, 30 more years have passed with only one follow-up on the subject: an FASB amendment that replaced ARB 51's permitted exclusion of nonhomogeneous subsidiaries from consolidation with a requirement that all majority-owned subsidiaries be consolidated even if they are foreign or have dissimilar operations or a sizable minority interest.
Rather than incorporating the three conceptually sound guidelines of ARB no.