APB Opinions

E123137

U.S. GAAP standard-setting output authoritative accounting pronouncement

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accounting pronouncements issued by the former Accounting Principles Board that helped shape U.S. GAAP before being superseded by later standard-setting bodies.

Try in SPARQL Jump to: Surface forms Disambiguation Statements Elicitation Referenced by

All labels observed (3)

Label	Occurrences
APB Opinions canonical	2
APB	1
APB Opinion No. 15	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.
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accounting pronouncements issued by the former Accounting Principles Board that helped shape U.S. GAAP before being superseded by later standard-setting bodies.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 Opinions ⓘ linked to: Accounting Principles Board
appliesTo	U.S. generally accepted accounting principles ⓘ linked to: US GAAP
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 ⓘ linked to: United States of America
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	FASB Statements of Financial Accounting Standards ⓘ linked to: 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 standards ⓘ linked to: FASB Accounting Standards Codification
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

Referenced by (4)

Full triples — surface form annotated when it differs from this entity's canonical label.

US GAAP → previouslyComposedOf → APB Opinions ⓘ

Accounting Principles Board → abbreviation → APB ⓘ

linked to: APB Opinions

Accounting Principles Board → product → APB Opinions ⓘ

ASC 260 Earnings Per Share → supersededPreviousGuidanceFrom → APB Opinion No. 15 ⓘ