Accounting Principles Board
E453733
The Accounting Principles Board was a former U.S. standard-setting body responsible for issuing authoritative accounting guidelines before being succeeded by the Financial Accounting Standards Board.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Accounting Principles Board canonical | 2 |
| Accounting Principles Board Opinions | 2 |
How this entity was disambiguated
This entity first appeared as the object of triple T4575516 — 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: Accounting Principles Board Context triple: [Financial Accounting Standards Board, replaced, Accounting Principles Board]
-
A.
Financial Accounting Standards Board
The Financial Accounting Standards Board is an independent U.S. organization that establishes and improves financial accounting and reporting standards for public and private companies.
-
B.
Public Company Accounting Oversight Board
The Public Company Accounting Oversight Board is a nonprofit regulatory body in the United States that oversees the audits of public companies to protect investors and enhance the accuracy and reliability of corporate financial reporting.
-
C.
Bureau of Accountancy
The Bureau of Accountancy is a division within the New York City government responsible for managing and overseeing the city’s accounting and financial reporting functions.
-
D.
Statements of Financial Accounting Standards
Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
-
E.
FASB Accounting Standards Codification
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
- 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: Accounting Principles Board Target entity description: The Accounting Principles Board was a former U.S. standard-setting body responsible for issuing authoritative accounting guidelines before being succeeded by the Financial Accounting Standards Board.
-
A.
Financial Accounting Standards Board
The Financial Accounting Standards Board is an independent U.S. organization that establishes and improves financial accounting and reporting standards for public and private companies.
-
B.
Public Company Accounting Oversight Board
The Public Company Accounting Oversight Board is a nonprofit regulatory body in the United States that oversees the audits of public companies to protect investors and enhance the accuracy and reliability of corporate financial reporting.
-
C.
Bureau of Accountancy
The Bureau of Accountancy is a division within the New York City government responsible for managing and overseeing the city’s accounting and financial reporting functions.
-
D.
Statements of Financial Accounting Standards
Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
-
E.
FASB Accounting Standards Codification
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
- F. None of above. chosen
Statements (34)
| Predicate | Object |
|---|---|
| instanceOf |
accounting standard-setting body
ⓘ
defunct organization ⓘ |
| abbreviation | APB NERFINISHED ⓘ |
| appliesTo | U.S. Generally Accepted Accounting Principles NERFINISHED ⓘ |
| composition |
part-time members
ⓘ
primarily practicing certified public accountants ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| dissolutionReason | criticisms over independence and effectiveness ⓘ |
| field |
accounting standards
ⓘ
financial accounting ⓘ |
| industry |
accounting
ⓘ
financial reporting ⓘ |
| influenced | Generally Accepted Accounting Principles in the United States NERFINISHED ⓘ |
| jurisdiction |
United States of America
ⓘ
surface form:
United States
|
| language | English ⓘ |
| legacy | many APB Opinions were later incorporated into FASB standards ⓘ |
| locationCountry |
United States of America
ⓘ
surface form:
United States
|
| natureOfAuthority | authoritative but not statutory ⓘ |
| objective |
to improve the quality and consistency of financial reporting
ⓘ
to narrow areas of difference in accounting practice ⓘ |
| oversightBy | American Institute of Certified Public Accountants NERFINISHED ⓘ |
| parentOrganization | American Institute of Certified Public Accountants NERFINISHED ⓘ |
| predecessor | Committee on Accounting Procedure NERFINISHED ⓘ |
| product |
APB Opinions
NERFINISHED
ⓘ
accounting standards ⓘ interpretive releases ⓘ |
| regulatoryDomain | private-sector standard setting ⓘ |
| replaced | Committee on Accounting Procedure NERFINISHED ⓘ |
| replacedBy | Financial Accounting Standards Board NERFINISHED ⓘ |
| role |
developed accounting principles for financial reporting
ⓘ
issued authoritative accounting guidelines in the United States ⓘ |
| scope | financial reporting by business enterprises ⓘ |
| status | defunct ⓘ |
| successor | Financial Accounting Standards Board NERFINISHED ⓘ |
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: Accounting Principles Board Description of subject: The Accounting Principles Board was a former U.S. standard-setting body responsible for issuing authoritative accounting guidelines before being succeeded by the Financial Accounting Standards Board.
Referenced by (4)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
Accounting Principles Board Opinions
this entity surface form:
Accounting Principles Board Opinions