Accounting Research Bulletins (ARB)

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Accounting Research Bulletins (ARBs) are authoritative pronouncements issued by the Committee on Accounting Procedure (CAP) from 1939 to 1959. These bulletins provided guidance on various accounting issues and helped shape the development of generally accepted accounting principles (GAAP) in the United States. Although superseded by Accounting Standards Codification, ARBs remain a historical reference for understanding the evolution of accounting standards.

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