Accounting Research Bulletins

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Accounting Research Bulletins, available full-text at the links below from the University of Mississippi's Digital Collections, were documents issued by the 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, 51 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 The Accounting Research Bulletins have all been superseded by the Accounting Standards Codification (ASC).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. Links to these full-text records appear in the List of Accounting Research Bulletins below.

List of Accounting Research Bulletins[edit]

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

References[edit]

  1. ^ Zeff, Stephen A. (01/12/01). "The work of the special committee on research program". Accounting Historians Journal. Academy of Accounting Historians. Retrieved 2008-08-11.  Check date values in: |date= (help)