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ARAF

Associated Regional Accounting Firm

ARB

Accounting Research Bulletins

ARB

Accounting Research Bulletin

ARBA

Accounting Rotational Business Associate

ARC

Accounting Regulatory Committee

ARC

Account Receivables Conversion

ARD

Accounting Research Division

ARD

Accounting Reference Date

ARIA

Accounting Researchers International Association

ARM

Accounts Receivable Management

ARM 3/1

Adjustable Rate Mortgage, 3 years overall, adjustable every 1 year

ARN

Account Reference Number

ARN

Accounting Research Network

ARO

After Receipt of Order

ARO

Asset Retirement Obligation

AROI

Annualized Return on Investment

ARP

Automatic Remittance Processing

ARPU

Average Retail Per User

ARPU

Average Revenue Per Unit

ARR

Accounting Rate of Return

ARSC

Accounting and Review Services Committee

ARSP

Auditor Regulatory Sanctions Procedure

ARTC

Accounts Receivable Truncated Checks

ARV

Average Retail Value

ARV

Approximate Retail Value