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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 Superseded by ARB No. 44 (Revised)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 Superseded by FASB Statement No. 109 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 Superseded by APB Opinion No. 8 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 Superseded by APB Opinion No. 16 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 Superseded by APB Opinion No. 9 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 Superseded by FASB Statement No. 5 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