Accounting Research Bulletins
E123136
Accounting Research Bulletins were early authoritative pronouncements issued by the American Institute of Accountants’ Committee on Accounting Procedure that helped shape and standardize U.S. accounting practices before modern GAAP codification.
All labels observed (3)
| Label | Occurrences |
|---|---|
| Accounting Research Bulletins canonical | 3 |
| Opinions of the Accounting Principles Board | 1 |
| Restatement and Revision of Accounting Research Bulletins | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T1080054 — 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 Research Bulletins Context triple: [US GAAP, previouslyComposedOf, Accounting Research Bulletins]
-
A.
International Economic Accounts
International Economic Accounts is a division of the U.S. Bureau of Economic Analysis that produces statistics on the nation’s trade, investment, and financial transactions with the rest of the world.
-
B.
United Nations System of National Accounts
The United Nations System of National Accounts is an internationally agreed statistical framework that provides standardized concepts, definitions, classifications, and accounting rules for measuring a country’s economic activity and compiling national accounts such as GDP.
-
C.
Transactions of the American Philosophical Society
Transactions of the American Philosophical Society is a long-running scholarly journal that publishes monographic studies and research across a wide range of academic disciplines.
-
D.
AEA Papers and Proceedings
AEA Papers and Proceedings is an annual scholarly publication of the American Economic Association that features selected papers and discussions from its annual meetings, highlighting current research and policy debates in economics.
-
E.
Research Notes of the AAS
Research Notes of the AAS is a peer-reviewed, open-access journal that rapidly publishes brief reports and timely results in astronomy and astrophysics.
- 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 Research Bulletins Target entity description: Accounting Research Bulletins were early authoritative pronouncements issued by the American Institute of Accountants’ Committee on Accounting Procedure that helped shape and standardize U.S. accounting practices before modern GAAP codification.
-
A.
International Economic Accounts
International Economic Accounts is a division of the U.S. Bureau of Economic Analysis that produces statistics on the nation’s trade, investment, and financial transactions with the rest of the world.
-
B.
United Nations System of National Accounts
The United Nations System of National Accounts is an internationally agreed statistical framework that provides standardized concepts, definitions, classifications, and accounting rules for measuring a country’s economic activity and compiling national accounts such as GDP.
-
C.
Transactions of the American Philosophical Society
Transactions of the American Philosophical Society is a long-running scholarly journal that publishes monographic studies and research across a wide range of academic disciplines.
-
D.
AEA Papers and Proceedings
AEA Papers and Proceedings is an annual scholarly publication of the American Economic Association that features selected papers and discussions from its annual meetings, highlighting current research and policy debates in economics.
-
E.
Research Notes of the AAS
Research Notes of the AAS is a peer-reviewed, open-access journal that rapidly publishes brief reports and timely results in astronomy and astrophysics.
- F. None of above. chosen
Statements (46)
| Predicate | Object |
|---|---|
| instanceOf |
accounting standard
ⓘ
authoritative pronouncement ⓘ professional literature ⓘ |
| appliesTo | U.S. financial reporting ⓘ |
| characteristic |
issued individually over time
ⓘ
subject to revision and amendment ⓘ |
| compilationTitle |
Accounting Research Bulletins
self-linksurface differs
ⓘ
surface form:
Restatement and Revision of Accounting Research Bulletins
|
| compilationYear | 1953 ⓘ |
| countryOfOrigin |
United States of America
ⓘ
surface form:
United States
|
| endYear | 1959 ⓘ |
| field |
accounting standards
ⓘ
financial accounting ⓘ |
| governedTopic |
consolidated financial statements
ⓘ
contingencies and reserves ⓘ depreciation and amortization ⓘ intangibles accounting ⓘ inventory valuation ⓘ presentation of financial statements ⓘ revenue recognition ⓘ |
| historicalSignificance | first systematic attempt to formalize U.S. accounting principles ⓘ |
| influenced |
Accounting Principles Board
ⓘ
surface form:
Accounting Principles Board Opinions
Financial Accounting Standards Board ⓘ
surface form:
Financial Accounting Standards Board standards
development of U.S. GAAP ⓘ |
| issuedBy |
American Institute of Accountants
ⓘ
American Institute of Accountants ⓘ
surface form:
American Institute of Certified Public Accountants
Committee on Accounting Procedure ⓘ |
| jurisdiction | private-sector standard setting in the United States ⓘ |
| language | English ⓘ |
| lastBulletinNumber | ARB No. 51 ⓘ |
| legalSystem | common law ⓘ |
| numberOfBulletinsIssued | 51 ⓘ |
| precededBy | informal accounting practices and customs ⓘ |
| purpose |
to provide guidance on accounting principles and procedures
ⓘ
to reduce diversity in accounting practice ⓘ |
| regulatoryStatus | authoritative but not legally binding ⓘ |
| relatedOrganization | Securities and Exchange Commission ⓘ |
| replacedBy |
Accounting Research Bulletins
self-linksurface differs
ⓘ
surface form:
Opinions of the Accounting Principles Board
|
| startYear | 1939 ⓘ |
| statusAfterSupersession | retained for historical reference ⓘ |
| supersededBy |
FASB Accounting Standards Codification
ⓘ
surface form:
Accounting Standards Codification
|
| targetAudience |
auditors
ⓘ
financial statement preparers ⓘ professional accountants ⓘ |
| timePeriod | pre-GAAP codification era ⓘ |
| usedBy |
independent auditors 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: Accounting Research Bulletins Description of subject: Accounting Research Bulletins were early authoritative pronouncements issued by the American Institute of Accountants’ Committee on Accounting Procedure that helped shape and standardize U.S. accounting practices before modern GAAP codification.
Referenced by (5)
Full triples — surface form annotated when it differs from this entity's canonical label.
Accounting Research Bulletins
→
replacedBy
→
Accounting Research Bulletins
self-linksurface differs
ⓘ
this entity surface form:
Opinions of the Accounting Principles Board
Accounting Research Bulletins
→
compilationTitle
→
Accounting Research Bulletins
self-linksurface differs
ⓘ
this entity surface form:
Restatement and Revision of Accounting Research Bulletins