Accounting Research Bulletins were documents issued by the US Committee on Accounting Procedure between 1938 and 1959 on various accounting problems. They were discontinued with the dissolution of the Committee in 1959 under a recommendation from the Special Committee on Research Program. In all, 17 bulletins were issued; however, the lack of binding authority over AICPA's membership reduced the influence of, and compliance with, the content of the bulletins. The Accounting Research Bulletins have all been superseded by the Accounting Standards Codification (ASC).
With the permission of the AICPA, the full text of Accounting Research Bulletins has been posted on the website of the J.D. Williams Library of the University of Mississippi.
List of Accounting Research Bulletins No. Official title Issued on 1General Introduction and Rules Formerly Adopted full-text1939 September 2Unamortized Discount and Redemption Premium on Bonds Refunded 1939 September 3Quasi-Reorganization or Corporate Readjustment—Amplification of Institute Rule No. 2 of 1934 1939 September 4Foreign Operations and Foreign Exchange 1939 December 5Depreciation on Appreciation 1940 April 6Comparative Statements 1940 April 7Reports of Committee on Terminology 1940 November 8Combined Statement of Income and Earned Surplus 1941 February 9Report of Committee on Terminology 1941 May 10Real and Personal Property Taxes 1941 June 11Corporate Accounting for Ordinary Stock Dividends 1941 September 11 RevisedAccounting for Stock Dividends and Stock Split-ups 1952 November12Report of Committee on Terminology 1941 September 13Accounting for Special Reserves Arising Out of the War 1942 January13 AddendumLimitation of Scope of Special War Reserves 1951 July14Accounting for United States Treasury Tax Notes 1942 January15Renegotiation of War Contracts 1942 September16Report of Committee on Terminology 1942 October17Post-War Refund of Excess-Profits Tax 1942 December18Unamortized Discount and Redemption Premium on Bonds Refunded (Supplement) 1942 December19Accounting under Cost-Plus-Fixed-Fee Contracts 1942 December20Report of Committee on Terminology 1942 November21Renegotiation of War Contracts (Supplement) 1943 December 22Report of Committee on Terminology 1944 May23Accounting for Income Taxes 1944 December24Accounting for Intangible Assets 1944 December25Accounting for Terminated War Contracts 1945 April26Accounting for the Use of Special War Reserves 1946 October26 AddendumLimitation of Scope of Special War Reserves 1951 July 27Emergency Facilities 1946 November28Accounting Treatment of General Purpose Contingency Reserves 1947 July29Inventory Pricing 1947 July 30Current Assets and Current Liabilities; Working Capital 1947 August31Inventory Reserves 1947 October32Income and Earned Surplus 1947 December33Depreciation and High Costs 1947 December34Recommendation of Committee on Terminology; Use of Term "Reserve" 1948 October35Presentation of Income and Earned Surplus 1948 October36Pension Plans; Accounting for Annuity Costs Based on Past Services 1948 November37Accounting for Compensation in the Form of Stock Options 1948 November37 RevisedAccounting for Compensation Involved in Stock Option and Stock Purchase Plans 1953 January38Disclosure of Long-Term Leases in Financial Statements of Lessees 1949 October39Recommendation of Subcommittee on Terminology; Discontinuance of the Use of the Term "Surplus" 1949 October40Business Combinations 1950 September41Presentation of Income and Earned Surplus (Supplement to Bulletin No. 35) 1951 July42Emergency Facilities—Depreciation, Amortization, and Income Taxes 1952 November43Restatement and Revision of Accounting Research Bulletins 195344Declining-Balance Depreciation 1954 October44 RevisedDeclining-Balance Depreciation (Supersedes Accounting Research Bulletin No. 44 issued in October 1954) 1958 July45Long-term Construction-type Contracts 1955 October46Discontinuance of Dating Earned Surplus 1956 February47Accounting for costs of Pension Plans 1956 September48Business Combinations (Supersedes chapter 7(c) of Accounting Research Bulletin No. 43) 1957 January49Earnings per Share 1958 April50Contingencies 1958 October51Consolidated Financial Statements 1959 August
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