Committee on Accounting Procedure
E453756
The Committee on Accounting Procedure was an early standard‑setting body of the American Institute of Accountants that issued influential guidance on U.S. accounting practices before being replaced by the Accounting Principles Board.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Committee on Accounting Procedure canonical | 4 |
How this entity was disambiguated
This entity first appeared as the object of triple T4575702 — 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: Committee on Accounting Procedure Context triple: [Accounting Research Bulletins, issuedBy, Committee on Accounting Procedure]
-
A.
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.
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B.
Joint Committee on Printing
The Joint Committee on Printing is a bipartisan U.S. congressional committee responsible for supervising federal government printing and publishing activities.
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C.
Committee on the Application of Standards
The Committee on the Application of Standards is a supervisory body of the International Labour Organization that examines how member states implement and comply with international labour standards.
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D.
Joint Committee on Taxation
The Joint Committee on Taxation is a nonpartisan committee of the U.S. Congress that provides expert analysis, revenue estimates, and technical assistance on federal tax legislation.
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E.
Commission on Audit
The Commission on Audit is the Philippines’ independent constitutional body responsible for examining, auditing, and settling all accounts and expenditures of the government and its agencies.
- 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: Committee on Accounting Procedure Target entity description: The Committee on Accounting Procedure was an early standard‑setting body of the American Institute of Accountants that issued influential guidance on U.S. accounting practices before being replaced by the Accounting Principles Board.
-
A.
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.
-
B.
Joint Committee on Printing
The Joint Committee on Printing is a bipartisan U.S. congressional committee responsible for supervising federal government printing and publishing activities.
-
C.
Committee on the Application of Standards
The Committee on the Application of Standards is a supervisory body of the International Labour Organization that examines how member states implement and comply with international labour standards.
-
D.
Joint Committee on Taxation
The Joint Committee on Taxation is a nonpartisan committee of the U.S. Congress that provides expert analysis, revenue estimates, and technical assistance on federal tax legislation.
-
E.
Commission on Audit
The Commission on Audit is the Philippines’ independent constitutional body responsible for examining, auditing, and settling all accounts and expenditures of the government and its agencies.
- F. None of above. chosen
Statements (31)
| Predicate | Object |
|---|---|
| instanceOf |
accounting standard-setting body
ⓘ
committee ⓘ |
| areaServed | United States capital markets ⓘ |
| composition |
members of the American Institute of Accountants
ⓘ
public accountants ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| field |
accounting standards
ⓘ
auditing ⓘ financial accounting ⓘ |
| historicalSignificance | one of the earliest formal accounting standard setters in the United States ⓘ |
| industry | public accounting ⓘ |
| influenced |
Financial Accounting Standards Board
ⓘ
development of U.S. GAAP ⓘ |
| issued | Accounting Research Bulletins ⓘ |
| jurisdiction |
United States
ⓘ
linked to:
United States of America
|
| language | English ⓘ |
| outputType |
authoritative accounting guidance
ⓘ
interpretive pronouncements ⓘ |
| parentOrganization |
American Institute of Accountants
ⓘ
American Institute of Certified Public Accountants ⓘ
linked to:
American Institute of Accountants
|
| purpose |
to address emerging accounting issues
ⓘ
to improve consistency in accounting practices ⓘ |
| replacedBy | Accounting Principles Board ⓘ |
| role |
developing U.S. accounting standards
ⓘ
providing guidance on accounting practice ⓘ |
| sector | private sector ⓘ |
| standardSettingScope | U.S. generally accepted accounting principles ⓘ |
| status | defunct ⓘ |
| successor | Accounting Principles Board ⓘ |
| timePeriod | mid-20th century ⓘ |
| typeOfGuidance | problem-by-problem accounting guidance ⓘ |
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: Committee on Accounting Procedure Description of subject: The Committee on Accounting Procedure was an early standard‑setting body of the American Institute of Accountants that issued influential guidance on U.S. accounting practices before being replaced by the Accounting Principles Board.
Referenced by (4)
Full triples — surface form annotated when it differs from this entity's canonical label.