SFAS
E453752
SFAS is a series of authoritative U.S. accounting standards issued by the Financial Accounting Standards Board that historically guided financial reporting practices.
All labels observed (1)
| Label | Occurrences |
|---|---|
| SFAS canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T4575655 — 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: SFAS Context triple: [Statements of Financial Accounting Standards, abbreviation, SFAS]
-
A.
SFS
SFS is the abbreviation for the Senior Foreign Service, the elite cadre of senior-ranking career diplomats in the United States Foreign Service.
-
B.
SFS
SFS is the commonly used abbreviation for the San Francisco Symphony, a major American orchestra based in San Francisco, California.
-
C.
SFS
SFS is a renowned Georgetown University school specializing in international affairs, diplomacy, and global policy education.
-
D.
FAS
FAS is a common abbreviation for the Faculty of Arts and Science, an academic division that typically encompasses a wide range of humanities, social science, and natural science disciplines at a university.
-
E.
FAS
FAS is a U.S.-based nonprofit policy and research organization focused on science, technology, national security, and public policy issues.
- 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: SFAS Target entity description: SFAS is a series of authoritative U.S. accounting standards issued by the Financial Accounting Standards Board that historically guided financial reporting practices.
-
A.
SFS
SFS is the abbreviation for the Senior Foreign Service, the elite cadre of senior-ranking career diplomats in the United States Foreign Service.
-
B.
SFS
SFS is a renowned Georgetown University school specializing in international affairs, diplomacy, and global policy education.
-
C.
SFS
SFS is the commonly used abbreviation for the San Francisco Symphony, a major American orchestra based in San Francisco, California.
-
D.
FAS
FAS is a common abbreviation for the Faculty of Arts and Science, an academic division that typically encompasses a wide range of humanities, social science, and natural science disciplines at a university.
-
E.
FAS
FAS is a U.S.-based nonprofit policy and research organization focused on science, technology, national security, and public policy issues.
- F. None of above. chosen
Statements (55)
| Predicate | Object |
|---|---|
| instanceOf |
U.S. GAAP pronouncement
ⓘ
accounting standard ⓘ authoritative accounting literature ⓘ |
| appliesTo |
financial reporting
ⓘ
general-purpose financial statements ⓘ private companies ⓘ public companies ⓘ |
| codifiedInto |
ASC Topic 320
NERFINISHED
ⓘ
ASC Topic 350 NERFINISHED ⓘ ASC Topic 360 NERFINISHED ⓘ ASC Topic 715 NERFINISHED ⓘ ASC Topic 715-20 NERFINISHED ⓘ ASC Topic 718 NERFINISHED ⓘ ASC Topic 740 NERFINISHED ⓘ ASC Topic 815 NERFINISHED ⓘ ASC Topic 820 NERFINISHED ⓘ ASC Topic 840 NERFINISHED ⓘ |
| developedBy | Financial Accounting Standards Board NERFINISHED ⓘ |
| followedBy | Accounting Standards Codification NERFINISHED ⓘ |
| fullForm | Statement of Financial Accounting Standards NERFINISHED ⓘ |
| governs |
disclosure in financial statements
ⓘ
measurement of transactions ⓘ presentation of financial statements ⓘ recognition of transactions ⓘ |
| hasComponent |
SFAS No. 109
NERFINISHED
ⓘ
SFAS No. 115 NERFINISHED ⓘ SFAS No. 123 NERFINISHED ⓘ SFAS No. 13 NERFINISHED ⓘ SFAS No. 133 NERFINISHED ⓘ SFAS No. 142 NERFINISHED ⓘ SFAS No. 144 NERFINISHED ⓘ SFAS No. 157 NERFINISHED ⓘ SFAS No. 158 NERFINISHED ⓘ SFAS No. 87 NERFINISHED ⓘ |
| issuedBy | Financial Accounting Standards Board NERFINISHED ⓘ |
| jurisdiction |
United States of America
ⓘ
surface form:
United States
|
| partOf | U.S. Generally Accepted Accounting Principles NERFINISHED ⓘ |
| precededBy |
Accounting Principles Board Opinions
NERFINISHED
ⓘ
Accounting Research Bulletins NERFINISHED ⓘ |
| regulates |
derivatives and hedging
ⓘ
fair value measurement ⓘ financial instruments accounting ⓘ goodwill and intangible assets ⓘ impairment of long-lived assets ⓘ income tax accounting ⓘ lease accounting ⓘ pension accounting ⓘ share-based payment accounting ⓘ |
| status | largely superseded ⓘ |
| supersededBy | FASB Accounting Standards Codification NERFINISHED ⓘ |
| timePeriod |
20th century
ⓘ
early 21st century ⓘ |
| usedFor |
comparability of financial statements
ⓘ
consistency in financial reporting ⓘ guidance on complex accounting issues ⓘ |
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: SFAS Description of subject: SFAS is a series of authoritative U.S. accounting standards issued by the Financial Accounting Standards Board that historically guided financial reporting practices.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.