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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 ?
The support services to ARBs shall also include full insurance coverage to all qualified ARBs as defined in RA 1000, otherwise known as the Agri Agra Law, who are actually tilling the land and capitalizing on crops as certified by the DAR.
In October 2010, R handed the clinic a consent to thaw form, signed by her and purportedly signed by ARB and, on the basis of this document, an embryo was thawed and successfully implanted.
ARB said afterwards he would appeal the ruling, adding: "This claim has never been about money, it is about justice.
109318); 7: ARB (MACB 109193), RPB (MACB 108939); 8: SCH (VAL_Lich 30586); 9: AGB (BCN-AG 67); 16: ARB (MACB 109194), STP (LEB-Lich 8097); 17: ELS (SANT-Lich 12218); 19: RPB (MACB 109158).
Shakil Ahmad Director Marketing and Sales PharmEvo thanked the guest speakers, chairperson and the expert's panel for highlighting the safety and efficacy of ARBs in cardiology and renal disorders.
Based on our health economic analysis, there was not a statistically significant difference in the input costs between the ACEI and the ARB groups.
Some generators had specific built-in protocol capabilities and others used Arbs, but virtually all RF/microwave signal generators had separate baseband modulation and high-frequency carrier sections.
Moreover, ARB staff also noted that because of the sheer number of product categories that are regulated by PWMIR standards and those additional product categories for which ARB collected data, the board would be willing to work towards a bifurcated schedule--where the focus on the largest categories would be set for 2012, and then after finalizing those standards, focus on the remaining categories, and establish a later effective date for those.
That meta-analysis "found no evidence of an increased risk of incident (new) cancer, cancer-related death, breast cancer, lung cancer, or prostate cancer in patients receiving ARBs," the FDA statement said.
In fact, ARB was the only Saudi bank to post an increase in net profit in both 2008 and 2009.
For the primary outcome of cancer recurrence, patients who were randomized to ARB treatment had 7.
For the new investigation, US researchers analysed all the previously published data from ARB studies prior to November 2009.