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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.
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Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
References in periodicals archive ?
When we found out about the impurities in ARB products, we worked with industry and our international regulatory colleagues to understand the situation and take preventative measures.
Steven Pickering, General Manager, ARB Middle East commented: "ARB has experienced tremendous growth since its establishment in the UAE back in the 90s.
DAR also distributed 1,361 CLOAs to 1,709 ARBs in Davao Region, involving a total of 1,452 hectares of lands acquired and distributed to them.
Bank of the Philippines, where the government has not been able to collect land amortization, while the ARBs have not been able to fully pay the lands for them to become full owners, due to the difficulty in generating the Land Distribution and Information Schedule.
There were no significant differences in FBG, HbA1c, cholesterol, and LDL-C levels before and after treatment between the DPP4i + ARB and ARB alone groups [Table 2] and [Figure 2].{Table 2}{Figure 2}
We view the bank's retail-driven model as low-risk given ARB's target market of public-sector employees, and also because repayments of such financing are deducted directly from a customer's salary.
The judge said ARB succeeded on all issues "save the issue of legal policy" and the clinic could not be found negligent.
ARB broke up with R, with whom he already had a son by IVF, in May 2010.
Oxfam's study on AVAs involving banana plantations, also in Mindanao, bared that most ARBs are 'embroiled in onerous contracts with banana exporters such that they get to see very little of their hard work translated into actual economic improvement.
Nordin, Savic & Tibell: 5: ARB (MACB 109267), FGR (MACB 108906, 108908), RPB (MACB 109097), SCH (VAL_Lich 30559); 9: AGB (BCN-AG 65): 18: AGB (BCN-AG 123).
Tahir Hussain said that the data presented by both the speakers has shown that there is hardly any difference in safety and efficacy of ACEIs and ARBs, only ARBs are a little better tolerated.
Objective: To compare the efficacy of Angiotension Converting Enzyme (ACEIs) v/s Angiotensin II Receptor Blockers (ARBs) in management of micro albuminuria among normotensive type 2 diabetic patients.