ARB No. 51

E453758

Accounting Research Bulletin Historical accounting pronouncement U.S. accounting standard

ARB No. 51 is a historical U.S. accounting standard issued by the Committee on Accounting Procedure that provided guidance on consolidated financial statements.

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All labels observed (3)

Label	Occurrences
ARB No. 51 canonical	1
ARB No. 51 Consolidated Financial Statements	1
ARB No. 51, Consolidated Financial Statements	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 ⓘ linked to: ARB No. 51
codifiedIn	FASB ASC Topic 810 ⓘ linked to: ASC 810 Consolidation
countryOfOrigin	United States ⓘ linked to: United States of America
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 ⓘ American Institute of Certified Public Accountants ⓘ linked to: American Institute of Accountants Committee on Accounting Procedure ⓘ
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 ⓘ linked to: Accounting Research Bulletins
providesGuidanceOn	Elimination of intercompany transactions ⓘ Preparation of consolidated financial statements ⓘ Presentation of noncontrolling interests ⓘ When to consolidate subsidiaries ⓘ
regulatoryDomain	U.S. GAAP ⓘ linked to: US GAAP
status	Superseded ⓘ
supersededBy	FASB Accounting Standards Codification ⓘ FASB Statement No. 160 ⓘ FASB Statement No. 94 ⓘ linked to: Statements of Financial Accounting Standards
timePeriod	20th century ⓘ
usedBy	Accountants ⓘ Auditors ⓘ Financial statement preparers ⓘ

How these facts were elicited

Referenced by (3)

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

Accounting Research Bulletins → lastBulletinNumber → ARB No. 51 ⓘ

ARB No. 51 → citationForm → ARB No. 51, Consolidated Financial Statements ⓘ

linked to: ARB No. 51

ASC 810 Consolidation → supersededAndCodified → ARB No. 51 Consolidated Financial Statements ⓘ