FASB Technical Bulletins
E453754
FASB Technical Bulletins are authoritative interpretive and guidance documents issued by the Financial Accounting Standards Board to clarify and provide practical application of existing accounting standards.
All labels observed (1)
| Label | Occurrences |
|---|---|
| FASB Technical Bulletins canonical | 4 |
How this entity was disambiguated
This entity first appeared as the object of triple T4575691 — 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: FASB Technical Bulletins Context triple: [Statements of Financial Accounting Standards, relatedTo, FASB Technical Bulletins]
-
A.
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Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
-
B.
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.
-
C.
Accounting Research Bulletins
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.
-
D.
CRA regulations of the Federal Reserve Board
CRA regulations of the Federal Reserve Board are the formal rules issued by the Fed that govern how the Community Reinvestment Act is applied to banks under its supervision, including how their community lending and investment performance is evaluated.
-
E.
ASC 350 Intangibles—Goodwill and Other
ASC 350 Intangibles—Goodwill and Other is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and impairment testing of goodwill and other intangible assets.
- 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: FASB Technical Bulletins Target entity description: FASB Technical Bulletins are authoritative interpretive and guidance documents issued by the Financial Accounting Standards Board to clarify and provide practical application of existing accounting standards.
-
A.
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.
-
B.
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.
-
C.
Accounting Research Bulletins
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.
-
D.
CRA regulations of the Federal Reserve Board
CRA regulations of the Federal Reserve Board are the formal rules issued by the Fed that govern how the Community Reinvestment Act is applied to banks under its supervision, including how their community lending and investment performance is evaluated.
-
E.
ASC 350 Intangibles—Goodwill and Other
ASC 350 Intangibles—Goodwill and Other is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and impairment testing of goodwill and other intangible assets.
- F. None of above. chosen
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
U.S. GAAP literature
ⓘ
accounting standard ⓘ authoritative interpretive guidance ⓘ |
| appliesTo | entities that prepare financial statements in conformity with U.S. GAAP ⓘ |
| audience |
not-for-profit organizations
ⓘ
private companies ⓘ professional accountants ⓘ public companies ⓘ |
| authorityLevel | authoritative under U.S. GAAP at the time of issuance ⓘ |
| citationPractice | cited by their FASB Technical Bulletin number ⓘ |
| classification |
implementation guidance
ⓘ
interpretive guidance ⓘ |
| documentType | technical bulletin ⓘ |
| field |
corporate accounting
ⓘ
financial accounting ⓘ financial reporting ⓘ |
| format | numbered series of bulletins ⓘ |
| governedBy | FASB due process procedures in effect at time of issuance ⓘ |
| governs |
disclosure issues under existing FASB standards
ⓘ
measurement issues under existing FASB standards ⓘ presentation issues under existing FASB standards ⓘ recognition issues under existing FASB standards ⓘ |
| incorporatedInto | FASB Accounting Standards Codification ⓘ |
| influencedBy |
SEC reporting requirements
ⓘ
existing FASB standards ⓘ |
| issuedBy | Financial Accounting Standards Board ⓘ |
| jurisdiction |
United States
ⓘ
linked to:
United States of America
|
| language | English ⓘ |
| objective |
to enhance consistency in application of U.S. GAAP
ⓘ
to reduce diversity in practice ⓘ |
| purpose |
to address narrow implementation issues in financial reporting
ⓘ
to clarify existing accounting standards ⓘ to provide practical application guidance for existing accounting standards ⓘ |
| regulatoryContext | used in conjunction with SEC rules and regulations ⓘ |
| relatedTo |
AICPA accounting guidance
ⓘ
Accounting Principles Board Opinions ⓘ
linked to:
Accounting Principles Board
FASB Interpretations ⓘ FASB Staff Positions ⓘ FASB Statements ⓘ
linked to:
Statements of Financial Accounting Standards
|
| replacedBy | guidance within the FASB Accounting Standards Codification ⓘ |
| scope | specific accounting and reporting issues under existing standards ⓘ |
| status | superseded in the FASB Accounting Standards Codification ⓘ |
| timePeriod | pre-Codification U.S. GAAP era ⓘ |
| usedBy |
auditors
ⓘ
financial statement users ⓘ preparers of financial statements ⓘ regulators ⓘ |
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: FASB Technical Bulletins Description of subject: FASB Technical Bulletins are authoritative interpretive and guidance documents issued by the Financial Accounting Standards Board to clarify and provide practical application of existing accounting standards.
Referenced by (4)
Full triples — surface form annotated when it differs from this entity's canonical label.