Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: Financial Accounting Standards Board | Statement: [US GAAP, standardSetter, Financial Accounting Standards Board]

Target entity: Financial Accounting Standards Board
Context triple: [US GAAP, standardSetter, Financial Accounting Standards Board]

• A. Financial Accounting Standards Board chosen
  The Financial Accounting Standards Board is an independent U.S. organization that establishes and improves financial accounting and reporting standards for public and private companies.
• B. Statements of Financial Accounting Standards
  Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
• C. Financial Accounting Foundation
  The Financial Accounting Foundation is a U.S. nonprofit organization that oversees and supports the independent standard-setting boards responsible for establishing financial accounting and reporting standards.
• D. Public Company Accounting Oversight Board
  The Public Company Accounting Oversight Board is a nonprofit regulatory body in the United States that oversees the audits of public companies to protect investors and enhance the accuracy and reliability of corporate financial reporting.
• E. International Financial Reporting Standards
  International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target predicate: standardSetter
Context triple: [US GAAP, standardSetter, Financial Accounting Standards Board]

• A. standardType
  Indicates that one entity is classified as the standard, canonical, or reference type for another entity or context.
• B. standardNumber
  Indicates that an entity is associated with a canonical or officially recognized reference number used for identification or classification.
• C. standardBefore
  Indicates that one standard must be satisfied, applied, or occur earlier in sequence or priority than another standard.
• D. setting
  Indicates the place, time, or context in which an event, action, or interaction occurs.
• E. setsOut
  Indicates that an entity begins a journey, course of action, or process, moving from an initial state or location toward a goal or destination.
• F. None of above. chosen