Accounting research bulletins

Accounting Research Bulletins are issuances of the Committee on Accounting Procedure (CAP), which was part of the American Institute of Certified Public Accountants. The bulletins were issued during the 1953 to 1959 time period, and were an early effort to rationalize the general practice of accounting as it existed at that time.

All of the accounting positions in the bulletins have since been superseded, but some of the text in the bulletins has been integrated into the successor accounting standards, which are part of Generally Accepted Accounting Principles (GAAP). The best known of the accounting research bulletins was ARB No. 43, which aggregated the information found in the earlier bulletins.

The CAP was replaced by the Accounting Principles Board, which in turn was later replaced by the Financial Accounting Standards Board.