Abstract
The question is addressed to what extent incompressible magnetohydrodynamics (MHD) can describe random magnetic and velocity fluctuations measured in the solar wind. It is demonstrated that distributions of spectral indices for the velocity, magnetic field, and total energy obtained from high resolution numerical simulations are qualitatively and quantitatively similar to solar wind observations at 1 AU. Both simulations and observations show that in the inertial range the magnetic field spectrum E_b is steeper than the velocity spectrum E_v with E_b >~ E_v and that the residual energy E_R = E_b-E_v decreases nearly following a k_perp^-2 scaling.
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