Accounting Research Bulletins - List of Accounting Research Bulletins

List of Accounting Research Bulletins

No. Official title Issued on
1 General Introduction and Rules Formerly Adopted full-text 1939 September
2 Unamortized Discount and Redemption Premium on Bonds Refunded full-text 1939 September
3 Quasi-Reorganization or Corporate Readjustment—Amplification of Institute Rule No. 2 of 1934 full-text 1939 September
4 Foreign Operations and Foreign Exchange full-text 1939 December
5 Depreciation on Appreciation full-text 1940 April
6 Comparative Statements full-text 1940 April
7 Reports of Committee on Terminology full-text 1940 November
8 Combined Statement of Income and Earned Surplus full-text 1941 February
9 Report of Committee on Terminology full-text 1941 May
10 Real and Personal Property Taxes full-text 1941 June
11 Corporate Accounting for Ordinary Stock Dividends full-text 1941 September
11 Revised Accounting for Stock Dividends and Stock Split-ups full-text 1952 November
12 Report of Committee on Terminology full-text 1941 September
13 Accounting for Special Reserves Arising Out of the War full-text 1942 January
13 Addendum Limitation of Scope of Special War Reserves full-text 1951 July
14 Accounting for United States Treasury Tax Notes full-text 1942 January
15 Renegotiation of War Contracts full-text 1942 September
16 Report of Committee on Terminology full-text 1942 October
17 Post-War Refund of Excess-Profits Tax full-text 1942 December
18 Unamortized Discount and Redemption Premium on Bonds Refunded (Supplement) full-text 1942 December
19 Accounting under Cost-Plus-Fixed-Fee Contracts full-text 1942 December
20 Report of Committee on Terminology full-text 1942 November
21 Renegotiation of War Contracts (Supplement) full-text 1943 December
22 Report of Committee on Terminology full-text 1944 May
23 Accounting for Income Taxes full-text 1944 December
24 Accounting for Intangible Assets full-text 1944 December
25 Accounting for Terminated War Contracts full-text 1945 April
26 Accounting for the Use of Special War Reserves full-text 1946 October
26 Addendum Limitation of Scope of Special War Reserves full-text 1951 July
27 Emergency Facilities full-text 1946 November
28 Accounting Treatment of General Purpose Contingency Reserves full-text 1947 July
29 Inventory Pricing full-text 1947 July
30 Current Assets and Current Liabilities; Working Capital full-text 1947 August
31 Inventory Reserves full-text 1947 October
32 Income and Earned Surplus full-text 1947 December
33 Depreciation and High Costs full-text 1947 December
34 Recommendation of Committee on Terminology; Use of Term "Reserve" full-text 1948 October
35 Presentation of Income and Earned Surplus full-text 1948 October
36 Pension Plans; Accounting for Annuity Costs Based on Past Services full-text 1948 November
37 Accounting for Compensation in the Form of Stock Options full-text 1948 November
37 Revised Accounting for Compensation Involved in Stock Option and Stock Purchase Plans full-text 1953 January
38 Disclosure of Long-Term Leases in Financial Statements of Lessees full-text 1949 October
39 Recommendation of Subcommittee on Terminology; Discontinuance of the Use of the Term "Surplus" full-text 1949 October
40 Business Combinations full-text 1950 September
41 Presentation of Income and Earned Surplus (Supplement to Bulletin No. 35) full-text 1951 July
42 Emergency Facilities—Depreciation, Amortization, and Income Taxes full-text 1952 November
43 Restatement and Revision of Accounting Research Bulletins full-text 1953
44 Declining-Balance Depreciation full-text 1954 October
44 Revised Declining-Balance Depreciation (Supersedes Accounting Research Bulletin No. 44 issued in October 1954) full-text 1958 July
45 Long-term Construction-type Contracts full-text 1955 October
46 Discontinuance of Dating Earned Surplus full-text 1956 February
47 Accounting for costs of Pension Plans full-text 1956 September
48 Business Combinations (Supersedes chapter 7(c) of Accounting Research Bulletin No. 43) full-text 1957 January
49 Earnings per Share full-text 1958 April
50 Contingencies full-text 1958 October
51 Consolidated Financial Statements full-text 1959 August

Read more about this topic:  Accounting Research Bulletins

Famous quotes containing the words list of, list, accounting, research and/or bulletins:

    Modern tourist guides have helped raised tourist expectations. And they have provided the natives—from Kaiser Wilhelm down to the villagers of Chichacestenango—with a detailed and itemized list of what is expected of them and when. These are the up-to- date scripts for actors on the tourists’ stage.
    Daniel J. Boorstin (b. 1914)

    All is possible,
    Who so list believe;
    Trust therefore first, and after preve,
    As men wed ladies by license and leave,
    All is possible.
    Sir Thomas Wyatt (1503?–1542)

    At the crash of economic collapse of which the rumblings can already be heard, the sleeping soldiers of the proletariat will awake as at the fanfare of the Last Judgment and the corpses of the victims of the struggle will arise and demand an accounting from those who are loaded down with curses.
    Karl Liebknecht (1871–1919)

    The research on gender and morality shows that women and men looked at the world through very different moral frameworks. Men tend to think in terms of “justice” or absolute “right and wrong,” while women define morality through the filter of how relationships will be affected. Given these basic differences, why would men and women suddenly agree about disciplining children?
    Ron Taffel (20th century)

    The radio ... goes on early in the morning and is listened to at all hours of the day, until nine, ten and often eleven o’clock in the evening. This is certainly a sign that the grown-ups have infinite patience, but it also means that the power of absorption of their brains is pretty limited, with exceptions, of course—I don’t want to hurt anyone’s feelings. One or two news bulletins would be ample per day! But the old geese, well—I’ve said my piece!
    Anne Frank (1929–1945)