Accounting Research Bulletins

E123136

accounting standard authoritative pronouncement professional literature

Accounting Research Bulletins were early authoritative pronouncements issued by the American Institute of Accountants’ Committee on Accounting Procedure that helped shape and standardize U.S. accounting practices before modern GAAP codification.

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All labels observed (3)

Label	Occurrences
Accounting Research Bulletins canonical	3
Opinions of the Accounting Principles Board	1
Restatement and Revision of Accounting Research Bulletins	1

Statements (46)

Predicate	Object
instanceOf	accounting standard ⓘ authoritative pronouncement ⓘ professional literature ⓘ
appliesTo	U.S. financial reporting ⓘ
characteristic	issued individually over time ⓘ subject to revision and amendment ⓘ
compilationTitle	Accounting Research Bulletins self-linksurface differs ⓘ surface form: Restatement and Revision of Accounting Research Bulletins
compilationYear	1953 ⓘ
countryOfOrigin	United States of America ⓘ surface form: United States
endYear	1959 ⓘ
field	accounting standards ⓘ financial accounting ⓘ
governedTopic	consolidated financial statements ⓘ contingencies and reserves ⓘ depreciation and amortization ⓘ intangibles accounting ⓘ inventory valuation ⓘ presentation of financial statements ⓘ revenue recognition ⓘ
historicalSignificance	first systematic attempt to formalize U.S. accounting principles ⓘ
influenced	Accounting Principles Board ⓘ surface form: Accounting Principles Board Opinions Financial Accounting Standards Board ⓘ surface form: Financial Accounting Standards Board standards development of U.S. GAAP ⓘ
issuedBy	American Institute of Accountants ⓘ American Institute of Accountants ⓘ surface form: American Institute of Certified Public Accountants Committee on Accounting Procedure ⓘ
jurisdiction	private-sector standard setting in the United States ⓘ
language	English ⓘ
lastBulletinNumber	ARB No. 51 ⓘ
legalSystem	common law ⓘ
numberOfBulletinsIssued	51 ⓘ
precededBy	informal accounting practices and customs ⓘ
purpose	to provide guidance on accounting principles and procedures ⓘ to reduce diversity in accounting practice ⓘ
regulatoryStatus	authoritative but not legally binding ⓘ
relatedOrganization	Securities and Exchange Commission ⓘ
replacedBy	Accounting Research Bulletins self-linksurface differs ⓘ surface form: Opinions of the Accounting Principles Board
startYear	1939 ⓘ
statusAfterSupersession	retained for historical reference ⓘ
supersededBy	FASB Accounting Standards Codification ⓘ surface form: Accounting Standards Codification
targetAudience	auditors ⓘ financial statement preparers ⓘ professional accountants ⓘ
timePeriod	pre-GAAP codification era ⓘ
usedBy	independent auditors in the United States ⓘ public companies in the United States ⓘ

Referenced by (5)

Full triples — surface form annotated when it differs from this entity's canonical label.

US GAAP → previouslyComposedOf → Accounting Research Bulletins ⓘ

Accounting Research Bulletins → replacedBy → Accounting Research Bulletins self-linksurface differs ⓘ

this entity surface form: Opinions of the Accounting Principles Board

Accounting Research Bulletins → compilationTitle → Accounting Research Bulletins self-linksurface differs ⓘ

this entity surface form: Restatement and Revision of Accounting Research Bulletins

APB Opinions → relatedTo → Accounting Research Bulletins ⓘ

APB Opinions → precededBy → Accounting Research Bulletins ⓘ