Accounting Research Bulletins
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.[1] 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 The Accounting Research Bulletins have all been superseded by the Accounting Standards Codification (ASC).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 |
|---|---|---|
| 1 | General Introduction and Rules Formerly Adopted full-text | 1939 September |
| 2 | Unamortized Discount and Redemption Premium on Bonds Refunded | 1939 September |
| 3 | Quasi-Reorganization or Corporate Readjustment—Amplification of Institute Rule No. 2 of 1934 | 1939 September |
| 4 | Foreign Operations and Foreign Exchange | 1939 December |
| 5 | Depreciation on Appreciation | 1940 April |
| 6 | Comparative Statements | 1940 April |
| 7 | Reports of Committee on Terminology | 1940 November |
| 8 | Combined Statement of Income and Earned Surplus | 1941 February |
| 9 | Report of Committee on Terminology | 1941 May |
| 10 | Real and Personal Property Taxes | 1941 June |
| 11 | Corporate Accounting for Ordinary Stock Dividends | 1941 September |
| 11 Revised | Accounting for Stock Dividends and Stock Split-ups | 1952 November |
| 12 | Report of Committee on Terminology | 1941 September |
| 13 | Accounting for Special Reserves Arising Out of the War | 1942 January |
| 13 Addendum | Limitation of Scope of Special War Reserves | 1951 July |
| 14 | Accounting for United States Treasury Tax Notes | 1942 January |
| 15 | Renegotiation of War Contracts | 1942 September |
| 16 | Report of Committee on Terminology | 1942 October |
| 17 | Post-War Refund of Excess-Profits Tax | 1942 December |
| 18 | Unamortized Discount and Redemption Premium on Bonds Refunded (Supplement) | 1942 December |
| 19 | Accounting under Cost-Plus-Fixed-Fee Contracts | 1942 December |
| 20 | Report of Committee on Terminology | 1942 November |
| 21 | Renegotiation of War Contracts (Supplement) | 1943 December |
| 22 | Report of Committee on Terminology | 1944 May |
| 23 | Accounting for Income Taxes | 1944 December |
| 24 | Accounting for Intangible Assets | 1944 December |
| 25 | Accounting for Terminated War Contracts | 1945 April |
| 26 | Accounting for the Use of Special War Reserves | 1946 October |
| 26 Addendum | Limitation of Scope of Special War Reserves | 1951 July |
| 27 | Emergency Facilities | 1946 November |
| 28 | Accounting Treatment of General Purpose Contingency Reserves | 1947 July |
| 29 | Inventory Pricing | 1947 July |
| 30 | Current Assets and Current Liabilities; Working Capital | 1947 August |
| 31 | Inventory Reserves | 1947 October |
| 32 | Income and Earned Surplus | 1947 December |
| 33 | Depreciation and High Costs | 1947 December |
| 34 | Recommendation of Committee on Terminology; Use of Term "Reserve" | 1948 October |
| 35 | Presentation of Income and Earned Surplus | 1948 October |
| 36 | Pension Plans; Accounting for Annuity Costs Based on Past Services | 1948 November |
| 37 | Accounting for Compensation in the Form of Stock Options | 1948 November |
| 37 Revised | Accounting for Compensation Involved in Stock Option and Stock Purchase Plans | 1953 January |
| 38 | Disclosure of Long-Term Leases in Financial Statements of Lessees | 1949 October |
| 39 | Recommendation of Subcommittee on Terminology; Discontinuance of the Use of the Term "Surplus" | 1949 October |
| 40 | Business Combinations | 1950 September |
| 41 | Presentation of Income and Earned Surplus (Supplement to Bulletin No. 35) | 1951 July |
| 42 | Emergency Facilities—Depreciation, Amortization, and Income Taxes | 1952 November |
| 43 | Restatement and Revision of Accounting Research Bulletins | 1953 |
| 44 | Declining-Balance Depreciation | 1954 October |
| 44 Revised | Declining-Balance Depreciation (Supersedes Accounting Research Bulletin No. 44 issued in October 1954) | 1958 July |
| 45 | Long-term Construction-type Contracts | 1955 October |
| 46 | Discontinuance of Dating Earned Surplus | 1956 February |
| 47 | Accounting for costs of Pension Plans | 1956 September |
| 48 | Business Combinations (Supersedes chapter 7(c) of Accounting Research Bulletin No. 43) | 1957 January |
| 49 | Earnings per Share | 1958 April |
| 50 | Contingencies | 1958 October |
| 51 | Consolidated Financial Statements | 1959 August |
References
- Zeff, Stephen A. (December 2001). "The work of the special committee on research program" (PDF). Accounting Historians Journal. Academy of Accounting Historians. 28 (2): 141–186. Retrieved 10 October 2016.
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