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Accounting Research Bulletins

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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 The Accounting Research Bulletins have all been superseded by the Accounting Standards Codification (ASC).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

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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 [1] 1939 September
3 Quasi-Reorganization or Corporate Readjustment—Amplification of Institute Rule No. 2 of 1934 [2] 1939 September
4 Foreign Operations and Foreign Exchange [3] 1939 December
5 Depreciation on Appreciation [4] 1940 April
6 Comparative Statements [5] 1940 April
7 Reports of Committee on Terminology [6] 1940 November
8 Combined Statement of Income and Earned Surplus [7] 1941 February
9 Report of Committee on Terminology [8] 1941 May
10 Real and Personal Property Taxes [9] 1941 June
11 Corporate Accounting for Ordinary Stock Dividends [10] 1941 September
11 Revised Accounting for Stock Dividends and Stock Split-ups [11] 1952 November
12 Report of Committee on Terminology [12] 1941 September
13 Accounting for Special Reserves Arising Out of the War [13] 1942 January
13 Addendum Limitation of Scope of Special War Reserves [14] 1951 July
14 Accounting for United States Treasury Tax Notes [15] 1942 January
15 Renegotiation of War Contracts [16] 1942 September
16 Report of Committee on Terminology [17] 1942 October
17 Post-War Refund of Excess-Profits Tax [18] 1942 December
18 Unamortized Discount and Redemption Premium on Bonds Refunded (Supplement) [19] 1942 December
19 Accounting under Cost-Plus-Fixed-Fee Contracts [20] 1942 December
20 Report of Committee on Terminology [21] 1942 November
21 Renegotiation of War Contracts (Supplement) [22] 1943 December
22 Report of Committee on Terminology [23] 1944 May
23 Accounting for Income Taxes [24] 1944 December
24 Accounting for Intangible Assets [25] 1944 December
25 Accounting for Terminated War Contracts [26] 1945 April
26 Accounting for the Use of Special War Reserves [27] 1946 October
26 Addendum Limitation of Scope of Special War Reserves [28] 1951 July
27 Emergency Facilities [29] 1946 November
28 Accounting Treatment of General Purpose Contingency Reserves [30] 1947 July
29 Inventory Pricing [31] 1947 July
30 Current Assets and Current Liabilities; Working Capital [32] 1947 August
31 Inventory Reserves [33] 1947 October
32 Income and Earned Surplus [34] 1947 December
33 Depreciation and High Costs [35] 1947 December
34 Recommendation of Committee on Terminology; Use of Term "Reserve" [36] 1948 October
35 Presentation of Income and Earned Surplus [37] 1948 October
36 Pension Plans; Accounting for Annuity Costs Based on Past Services [38] 1948 November
37 Accounting for Compensation in the Form of Stock Options [39] 1948 November
37 Revised Accounting for Compensation Involved in Stock Option and Stock Purchase Plans [40] 1953 January
38 Disclosure of Long-Term Leases in Financial Statements of Lessees [41] 1949 October
39 Recommendation of Subcommittee on Terminology; Discontinuance of the Use of the Term "Surplus" [42] 1949 October
40 Business Combinations [43] 1950 September
41 Presentation of Income and Earned Surplus (Supplement to Bulletin No. 35) [44] 1951 July
42 Emergency Facilities—Depreciation, Amortization, and Income Taxes [45] 1952 November
43 Restatement and Revision of Accounting Research Bulletins [46] 1953
44 Declining-Balance Depreciation [47] 1954 October
44 Revised Declining-Balance Depreciation (Supersedes Accounting Research Bulletin No. 44 issued in October 1954) [48] 1958 July
45 Long-term Construction-type Contracts [49] 1955 October
46 Discontinuance of Dating Earned Surplus [50] 1956 February
47 Accounting for costs of Pension Plans [51] 1956 September
48 Business Combinations (Supersedes chapter 7(c) of Accounting Research Bulletin No. 43) [52] 1957 January
49 Earnings per Share [53] 1958 April
50 Contingencies [54] 1958 October
51 Consolidated Financial Statements [55] 1959 August

References

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  1. ^ Zeff, Stephen A. (December 2001). "The work of the special committee on research program" (PDF). Accounting Historians Journal. 28 (2). Academy of Accounting Historians: 141–186. Retrieved 10 October 2016.[permanent dead link]