Disney films may take place in different locations and at various times, but what if they're all happening within the same universe?
We know that Tangled is connected to Frozen because Rapunzel and Flynn Rider were spotted in Arendelle for Elsa's coronation. Additionally, fans have theorized that Anna and Elsa's parents were on their way to Rapunzel and Flynn's wedding when their ship sank. The timing lines up, and it's entirely plausible. Frozen writer and director Jennifer Lee even confirmed in a Reddit AMA the King and Queen were on their way to a wedding.
And as mentioned when the Tangled and Frozen connection surfaced, there could also be a thread tying Frozen to The Little Mermaid. Remember the sunken ship scene in the latter? Ariel and Flounder evade a shark as they race through a wrecked ship on the ocean floor.
What if that sunken ship belonged to the King and Queen of Arendelle? It's difficult to tell from the images of the doomed ship in Frozen if it's the same boat that appears in The Little Mermaid. Even if they aren't a precise match, being on the bottom of the ocean for years is going to alter the ship's apperance.
There's not conclusive proof, but given that The Little Mermaid takes place in the same general area (if we assume Tangled's Corona is Germany, Frozen's Arendelle is Norway, and The Little Mermaid takes place in Denmark), it's not an unreasonable theory.
Via StarTribune
http://www.ign.com/articles/2014/05/09/fan-theory-puts-frozen-and-the-little-mermaid-in-the-same-universe