Presentation (Topic 205 and related)
E544870
Presentation (Topic 205 and related) is the section of the FASB Accounting Standards Codification that provides guidance on how financial statement information should be classified, displayed, and organized.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Presentation (Topic 205 and related) canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T5772571 — 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: Presentation (Topic 205 and related) Context triple: [FASB Accounting Standards Codification, hasComponent, Presentation (Topic 205 and related)]
-
A.
Permut Presentations
Permut Presentations is a film production company known for producing feature films, including the teen comedy-drama "Charlie Bartlett."
-
B.
Keynote
Keynote is Apple's presentation software for macOS and iOS, known for its polished design tools, smooth animations, and tight integration with the Apple ecosystem.
-
C.
Special Presentations
Special Presentations is a prominent showcase strand at the London Film Festival featuring high-profile, anticipated films and gala screenings.
-
D.
Presentation Library
Presentation Library is a component of the IHO S-52 standard that defines how electronic navigational chart data should be visually portrayed for consistent and safe display on ECDIS systems.
-
E.
beamer
Beamer is a LaTeX document class used for creating professional presentation slides.
- 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: Presentation (Topic 205 and related) Target entity description: Presentation (Topic 205 and related) is the section of the FASB Accounting Standards Codification that provides guidance on how financial statement information should be classified, displayed, and organized.
-
A.
Permut Presentations
Permut Presentations is a film production company known for producing feature films, including the teen comedy-drama "Charlie Bartlett."
-
B.
Keynote
Keynote is Apple's presentation software for macOS and iOS, known for its polished design tools, smooth animations, and tight integration with the Apple ecosystem.
-
C.
Special Presentations
Special Presentations is a prominent showcase strand at the London Film Festival featuring high-profile, anticipated films and gala screenings.
-
D.
Presentation Library
Presentation Library is a component of the IHO S-52 standard that defines how electronic navigational chart data should be visually portrayed for consistent and safe display on ECDIS systems.
-
E.
beamer
Beamer is a LaTeX document class used for creating professional presentation slides.
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
FASB Accounting Standards Codification topic
ⓘ
U.S. GAAP authoritative guidance ⓘ |
| addresses |
overall presentation of financial statements
ⓘ
presentation of discontinued operations ⓘ presentation under liquidation basis of accounting ⓘ |
| appliesTo | general purpose financial statements ⓘ |
| appliesUnder | U.S. generally accepted accounting principles NERFINISHED ⓘ |
| citationForm | ASC 205 NERFINISHED ⓘ |
| codifiedFrom |
AICPA guidance incorporated into the Codification
ⓘ
EITF consensuses ⓘ FASB Interpretations NERFINISHED ⓘ FASB Staff Positions NERFINISHED ⓘ previous FASB Statements ⓘ |
| containsSubtopic |
ASC 205-10 Overall
ⓘ
ASC 205-20 Discontinued Operations ⓘ ASC 205-30 Liquidation Basis of Accounting NERFINISHED ⓘ |
| governs |
classification of financial statement information
ⓘ
display of financial statement information ⓘ organization of financial statement information ⓘ |
| hasFullName | Presentation of Financial Statements ⓘ |
| issuedBy | Financial Accounting Standards Board NERFINISHED ⓘ |
| jurisdiction |
United States of America
ⓘ
surface form:
United States
|
| language | English ⓘ |
| objective |
to enhance understandability of financial statements
ⓘ
to ensure comparability in financial statement presentation ⓘ |
| partOf | FASB Accounting Standards Codification NERFINISHED ⓘ |
| providesGuidanceOn |
classification of assets and liabilities
ⓘ
presentation of comprehensive income components ⓘ presentation of noncontrolling interests ⓘ presentation of reclassifications and restatements ⓘ presentation when an entity is in liquidation ⓘ |
| relatedTo |
ASC Topic 210 Balance Sheet
NERFINISHED
ⓘ
ASC Topic 220 Comprehensive Income NERFINISHED ⓘ ASC Topic 225 Income Statement NERFINISHED ⓘ ASC Topic 230 Statement of Cash Flows NERFINISHED ⓘ ASC Topic 250 Accounting Changes and Error Corrections NERFINISHED ⓘ |
| requires |
appropriate subtotals in the statement of cash flows
ⓘ
appropriate subtotals in the statement of changes in equity ⓘ appropriate subtotals in the statement of financial position ⓘ appropriate subtotals in the statement of income ⓘ distinction between continuing and discontinued operations ⓘ separate presentation of discontinued operations ⓘ |
| scopeIncludes |
classification of operations as discontinued
ⓘ
criteria for applying liquidation basis of accounting ⓘ entities preparing complete sets of financial statements ⓘ |
| usedBy |
employee benefit plans
ⓘ
not-for-profit entities ⓘ private companies ⓘ public business entities ⓘ |
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: Presentation (Topic 205 and related) Description of subject: Presentation (Topic 205 and related) is the section of the FASB Accounting Standards Codification that provides guidance on how financial statement information should be classified, displayed, and organized.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.