Legal Definitions - Accounting Research Bulletin

An Accounting Research Bulletin (ARB) is a publication that provides recommended accounting practices. It is published by the American Institute of Certified Public Accountants (AICPA). The ARB is a guide for accountants to follow when preparing financial statements and other accounting documents.

For example, the ARB may provide guidance on how to account for inventory or how to report revenue. These recommendations are based ongenerally accepted accounting principles (GAAP) and are intended to ensure consistency and accuracy in financial reporting.

The ARB is an important resource for accountants and is often used by auditors and regulators to evaluate the quality of financial reporting. By following the recommendations in the ARB, accountants can help ensure that financial statements are reliable and useful to stakeholders.