

Accounting Research Bulletins (ARBs)
ARB No. 43, Restatement and Revision of Prior Accounting Research Bulletins
ARB No. 44, Declining-Balance Depreciation. Superseded by ARB No. 44 (Revised)
ARB No. 44 (Revised), Declining-Balance Deprecation. Superseded by FASB Statement No. 109
ARB No. 45, Long-Term Construction-Type Contracts
ARB No. 46, Discontinuance of Dating Earned Surplus
ARB No. 47, Accounting for Costs of Pension Plans. Superseded by APB Opinion No. 8
ARB No. 48, Business Combinations. Superseded by APB Opinion No. 16
ARB No. 49, Earnings per Share. Superseded by APB Opinion No. 9
ARB No. 50, Contingencies. Superseded by FASB Statement No. 5
ARB No. 51, Consolidated Financial Statements