ARB No. 51
E453758
ARB No. 51 is a historical U.S. accounting standard issued by the Committee on Accounting Procedure that provided guidance on consolidated financial statements.
All labels observed (1)
| Label | Occurrences |
|---|---|
| ARB No. 51 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T4575716 — 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: ARB No. 51 Context triple: [Accounting Research Bulletins, lastBulletinNumber, ARB No. 51]
-
A.
BB-57
BB-57 is the hull classification symbol for USS South Dakota, a World War II-era South Dakota-class battleship of the United States Navy.
-
B.
AR5
AR5 is the Fifth Assessment Report of the Intergovernmental Panel on Climate Change (IPCC), providing a comprehensive evaluation of the state of climate science and its environmental and socio-economic impacts.
-
C.
A565
The A565 is a primary road in northwest England that connects Liverpool with Southport and passes through the Metropolitan Borough of Sefton.
-
D.
AIB
AIB is the Smithsonian Institution’s historic Arts and Industries Building in Washington, D.C., known as one of the oldest museum buildings on the National Mall.
-
E.
Omnibus
Omnibus is a celebrated painting by Swedish artist Anders Zorn, known for its dynamic depiction of urban life and masterful handling of light and atmosphere.
- 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: ARB No. 51 Target entity description: ARB No. 51 is a historical U.S. accounting standard issued by the Committee on Accounting Procedure that provided guidance on consolidated financial statements.
-
A.
BB-57
BB-57 is the hull classification symbol for USS South Dakota, a World War II-era South Dakota-class battleship of the United States Navy.
-
B.
AR5
AR5 is the Fifth Assessment Report of the Intergovernmental Panel on Climate Change (IPCC), providing a comprehensive evaluation of the state of climate science and its environmental and socio-economic impacts.
-
C.
A565
The A565 is a primary road in northwest England that connects Liverpool with Southport and passes through the Metropolitan Borough of Sefton.
-
D.
AIB
AIB is the Smithsonian Institution’s historic Arts and Industries Building in Washington, D.C., known as one of the oldest museum buildings on the National Mall.
-
E.
Omnibus
Omnibus is a celebrated painting by Swedish artist Anders Zorn, known for its dynamic depiction of urban life and masterful handling of light and atmosphere.
- F. None of above. chosen
Statements (36)
| Predicate | Object |
|---|---|
| instanceOf |
Accounting Research Bulletin
ⓘ
Historical accounting pronouncement ⓘ U.S. accounting standard ⓘ |
| appliesTo |
General-purpose financial statements
ⓘ
Parent companies with subsidiaries ⓘ |
| citationForm | ARB No. 51, Consolidated Financial Statements NERFINISHED ⓘ |
| codifiedIn | FASB ASC Topic 810 NERFINISHED ⓘ |
| countryOfOrigin |
United States of America
ⓘ
surface form:
United States
|
| documentType | Authoritative accounting literature ⓘ |
| field |
Consolidated financial statements
ⓘ
Financial accounting ⓘ |
| governs | Consolidation policy under historical U.S. GAAP ⓘ |
| hasLegalForm | Professional standard ⓘ |
| influenced | Later FASB consolidation standards ⓘ |
| issuedBy |
American Institute of Accountants
NERFINISHED
ⓘ
American Institute of Certified Public Accountants NERFINISHED ⓘ Committee on Accounting Procedure NERFINISHED ⓘ |
| language | English ⓘ |
| mainSubject |
Consolidation of financial statements
ⓘ
Parent–subsidiary relationships ⓘ |
| objective |
To improve comparability of consolidated reporting
ⓘ
To standardize practice for consolidated financial statements ⓘ |
| partOf | Accounting Research Bulletins series NERFINISHED ⓘ |
| providesGuidanceOn |
Elimination of intercompany transactions
ⓘ
Preparation of consolidated financial statements ⓘ Presentation of noncontrolling interests ⓘ When to consolidate subsidiaries ⓘ |
| regulatoryDomain | U.S. GAAP NERFINISHED ⓘ |
| status | Superseded ⓘ |
| supersededBy |
FASB Accounting Standards Codification
NERFINISHED
ⓘ
FASB Statement No. 160 NERFINISHED ⓘ FASB Statement No. 94 NERFINISHED ⓘ |
| timePeriod | 20th century ⓘ |
| usedBy |
Accountants
ⓘ
Auditors ⓘ Financial statement preparers ⓘ |
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: ARB No. 51 Description of subject: ARB No. 51 is a historical U.S. accounting standard issued by the Committee on Accounting Procedure that provided guidance on consolidated financial statements.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.