APB Opinions
E123137
APB Opinions were authoritative accounting pronouncements issued by the former Accounting Principles Board that helped shape U.S. GAAP before being superseded by later standard-setting bodies.
All labels observed (1)
| Label | Occurrences |
|---|---|
| APB Opinions canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T1080055 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: APB Opinions Context triple: [US GAAP, previouslyComposedOf, APB Opinions]
-
A.
Advisory Committee opinions
Advisory Committee opinions are expert assessments issued by the monitoring body of the Framework Convention for the Protection of National Minorities, evaluating how states implement and comply with their obligations to protect minority rights.
-
B.
OPA
OPA is a U.S. federal law enacted in 1990 that strengthens regulations and liability standards for preventing and responding to oil spills in navigable waters and shorelines.
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C.
Orders of Council
Orders of Council are formal legal instruments made by the UK Privy Council to implement or administer government decisions, often under powers delegated by Parliament or the Crown.
-
D.
APRU
APRU (Association of Pacific Rim Universities) is a consortium of leading research universities around the Pacific Rim that collaborates on education, research, and policy initiatives.
-
E.
Assembly of Experts
The Assembly of Experts is a powerful Iranian clerical body responsible for selecting, overseeing, and theoretically dismissing the country’s Supreme Leader.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: APB Opinions Target entity description: APB Opinions were authoritative accounting pronouncements issued by the former Accounting Principles Board that helped shape U.S. GAAP before being superseded by later standard-setting bodies.
-
A.
Advisory Committee opinions
Advisory Committee opinions are expert assessments issued by the monitoring body of the Framework Convention for the Protection of National Minorities, evaluating how states implement and comply with their obligations to protect minority rights.
-
B.
OPA
OPA is a U.S. federal law enacted in 1990 that strengthens regulations and liability standards for preventing and responding to oil spills in navigable waters and shorelines.
-
C.
Orders of Council
Orders of Council are formal legal instruments made by the UK Privy Council to implement or administer government decisions, often under powers delegated by Parliament or the Crown.
-
D.
APRU
APRU (Association of Pacific Rim Universities) is a consortium of leading research universities around the Pacific Rim that collaborates on education, research, and policy initiatives.
-
E.
Assembly of Experts
The Assembly of Experts is a powerful Iranian clerical body responsible for selecting, overseeing, and theoretically dismissing the country’s Supreme Leader.
- F. None of above. chosen
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
U.S. GAAP standard-setting output
ⓘ
authoritative accounting pronouncement ⓘ |
| abbreviationFor |
Accounting Principles Board
ⓘ
surface form:
Accounting Principles Board Opinions
|
| appliesTo |
US GAAP
ⓘ
surface form:
U.S. generally accepted accounting principles
|
| authorityLevel | binding on AICPA members when effective ⓘ |
| classification | authoritative literature (pre-Codification) ⓘ |
| codifiedInto | FASB Accounting Standards Codification ⓘ |
| documentationForm | written pronouncements ⓘ |
| governedArea |
financial accounting
ⓘ
financial reporting ⓘ presentation and disclosure in financial statements ⓘ recognition and measurement of accounting elements ⓘ |
| governedEntityType |
business enterprises
ⓘ
nonprofit organizations where applicable ⓘ |
| historicalRole | major source of GAAP before FASB ⓘ |
| influenced | development of modern U.S. GAAP ⓘ |
| issuedBy | Accounting Principles Board ⓘ |
| issuedDuring | existence of the Accounting Principles Board ⓘ |
| jurisdiction |
United States of America
ⓘ
surface form:
United States
|
| language | English ⓘ |
| legalStatus | authoritative GAAP at time of issuance ⓘ |
| objective |
to improve consistency in financial reporting
ⓘ
to narrow areas of difference in accounting practice ⓘ |
| partOf | pre-Codification U.S. GAAP literature ⓘ |
| precededBy | Accounting Research Bulletins ⓘ |
| predecessorOf |
Statements of Financial Accounting Standards
ⓘ
surface form:
FASB Statements of Financial Accounting Standards
|
| relatedTo |
Accounting Research Bulletins
ⓘ
FASB Statements of Financial Accounting Concepts ⓘ |
| sector | financial regulation and reporting standards ⓘ |
| statusUnderASC | superseded and incorporated into Codification ⓘ |
| subjectTo | SEC oversight for registrants ⓘ |
| supersededBy |
FASB Accounting Standards Codification
ⓘ
FASB Accounting Standards Codification ⓘ
surface form:
FASB standards
|
| timePeriod | 1960s–early 1970s ⓘ |
| topicCoverage |
business combinations
ⓘ
changes in accounting principles ⓘ equity and earnings per share ⓘ income taxes ⓘ interim financial reporting ⓘ leases ⓘ revenue recognition ⓘ segment reporting ⓘ |
| usedBy |
auditors in the United States
ⓘ
financial statement preparers ⓘ financial statement users ⓘ private companies in the United States ⓘ public companies in the United States ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: APB Opinions Description of subject: APB Opinions were authoritative accounting pronouncements issued by the former Accounting Principles Board that helped shape U.S. GAAP before being superseded by later standard-setting bodies.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.