ASC 505 Equity
E453782
ASC 505 Equity is a section of U.S. GAAP that provides accounting guidance for equity-related transactions and instruments not covered by more specific standards, such as stock compensation.
All labels observed (2)
| Label | Occurrences |
|---|---|
| ASC 505 Equity canonical | 1 |
| Equity (Topic 505 and related) | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T4576170 — 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: ASC 505 Equity Context triple: [ASC 718 Compensation—Stock Compensation, interactsWith, ASC 505 Equity]
-
A.
ASC 350 Intangibles—Goodwill and Other
ASC 350 Intangibles—Goodwill and Other is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and impairment testing of goodwill and other intangible assets.
-
B.
ASCI
ASCI is a prestigious U.S. honor society of physician-scientists dedicated to advancing clinical and translational research.
-
C.
SSE STAR 50 Index
The SSE STAR 50 Index is a benchmark stock market index tracking 50 leading technology and innovation-focused companies listed on Shanghai’s STAR Market.
-
D.
AC50
The AC50 is a high-performance, foiling catamaran class designed for the America's Cup, known for its cutting-edge technology and extreme speed.
-
E.
Australian Securities Exchange
The Australian Securities Exchange is Australia's primary securities exchange, where shares of major companies like Qantas are publicly traded.
- 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: ASC 505 Equity Target entity description: ASC 505 Equity is a section of U.S. GAAP that provides accounting guidance for equity-related transactions and instruments not covered by more specific standards, such as stock compensation.
-
A.
ASC 350 Intangibles—Goodwill and Other
ASC 350 Intangibles—Goodwill and Other is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and impairment testing of goodwill and other intangible assets.
-
B.
ASCI
ASCI is a prestigious U.S. honor society of physician-scientists dedicated to advancing clinical and translational research.
-
C.
SSE STAR 50 Index
The SSE STAR 50 Index is a benchmark stock market index tracking 50 leading technology and innovation-focused companies listed on Shanghai’s STAR Market.
-
D.
AC50
The AC50 is a high-performance, foiling catamaran class designed for the America's Cup, known for its cutting-edge technology and extreme speed.
-
E.
Australian Securities Exchange
The Australian Securities Exchange is Australia's primary securities exchange, where shares of major companies like Qantas are publicly traded.
- F. None of above. chosen
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
Accounting standard
ⓘ
Authoritative accounting guidance ⓘ U.S. GAAP topic ⓘ |
| abbreviationOf | Accounting Standards Codification Topic 505 NERFINISHED ⓘ |
| accountingFramework | Generally Accepted Accounting Principles in the United States NERFINISHED ⓘ |
| appliesIn |
Consolidated financial statements
ⓘ
Separate financial statements ⓘ |
| appliesTo |
Equity-classified instruments
ⓘ
Not-for-profit entities ⓘ Private entities ⓘ Public entities ⓘ |
| classificationCriterion | Distinguishes equity from liabilities when not covered by other topics ⓘ |
| codificationStructure | Topic 505 in the FASB Codification hierarchy ⓘ |
| covers |
Additional paid-in capital
ⓘ
Dividends ⓘ Equity restructuring ⓘ Liquidating dividends ⓘ Quasi-reorganizations ⓘ Retained earnings ⓘ Stock issuance costs ⓘ Stock splits and stock dividends ⓘ Treasury stock ⓘ |
| excludes |
Share-based payment arrangements within ASC 718
ⓘ
Topics covered by more specific GAAP guidance ⓘ |
| governs |
Accounting for costs of issuing equity instruments
ⓘ
Accounting for reacquired equity instruments ⓘ Presentation of components of shareholders’ equity ⓘ |
| isPartOf |
Accounting Standards Codification
NERFINISHED
ⓘ
U.S. GAAP NERFINISHED ⓘ |
| issuedBy | Financial Accounting Standards Board NERFINISHED ⓘ |
| jurisdiction |
United States of America
ⓘ
surface form:
United States
|
| language | English ⓘ |
| objective | Provide guidance for equity-related matters not addressed in more specific standards ⓘ |
| providesGuidanceFor |
Disclosure of equity
ⓘ
Equity instruments ⓘ Equity-related transactions ⓘ Measurement of equity ⓘ Presentation of equity ⓘ Recognition of equity ⓘ |
| relatedTo |
ASC 260 Earnings Per Share
NERFINISHED
ⓘ
ASC 480 Distinguishing Liabilities from Equity NERFINISHED ⓘ ASC 718 Compensation—Stock Compensation NERFINISHED ⓘ |
| standardSettingBody | FASB NERFINISHED ⓘ |
| subjectArea | Equity ⓘ |
| usedBy |
Auditors
ⓘ
Financial statement preparers ⓘ Financial statement users ⓘ |
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: ASC 505 Equity Description of subject: ASC 505 Equity is a section of U.S. GAAP that provides accounting guidance for equity-related transactions and instruments not covered by more specific standards, such as stock compensation.
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
Equity (Topic 505 and related)