A more thorough explanation:

ARB

ARB stands for Accounting Research Bulletin. It is a document that provides guidance and recommendations on accounting practices and procedures.

One example of an ARB is ARB 43, which provides guidance on how to account for compensation plans. Another example is ARB 51, which provides guidance on how to account for inventory.

These examples illustrate how ARBs provide guidance on specific accounting topics. They are used by accountants and auditors to ensure that financial statements are prepared in accordance with generally accepted accounting principles.