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: ASC Topic 715 | Statement: [SFAS, codifiedInto, ASC Topic 715]

Target entity: ASC Topic 715
Context triple: [SFAS, codifiedInto, ASC Topic 715]

• A. ASC 718 Compensation—Stock Compensation
  ASC 718 Compensation—Stock Compensation is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of share-based payment arrangements, such as stock options and restricted stock, granted to employees and other service providers.
• B. ASC 740 Income Taxes
  ASC 740 Income Taxes is the U.S. GAAP accounting standard that provides comprehensive guidance on the recognition, measurement, presentation, and disclosure of income taxes in financial statements.
• C. IFRS 15 Revenue from Contracts with Customers
  IFRS 15 Revenue from Contracts with Customers is an international accounting standard that sets out a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
• D. 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.
• E. ASC 805 Business Combinations
  ASC 805 Business Combinations is a U.S. GAAP accounting standard that provides guidance on how companies should recognize, measure, and disclose assets, liabilities, and goodwill arising from mergers and acquisitions.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: ASC Topic 715
Target entity description: ASC Topic 715 is a section of the FASB Accounting Standards Codification that provides comprehensive guidance on accounting for employers’ defined benefit pension and other postretirement benefit plans.

• A. ASC 718 Compensation—Stock Compensation
  ASC 718 Compensation—Stock Compensation is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of share-based payment arrangements, such as stock options and restricted stock, granted to employees and other service providers.
• B. ASC 740 Income Taxes
  ASC 740 Income Taxes is the U.S. GAAP accounting standard that provides comprehensive guidance on the recognition, measurement, presentation, and disclosure of income taxes in financial statements.
• C. IFRS 15 Revenue from Contracts with Customers
  IFRS 15 Revenue from Contracts with Customers is an international accounting standard that sets out a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
• D. 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.
• E. ASC 805 Business Combinations
  ASC 805 Business Combinations is a U.S. GAAP accounting standard that provides guidance on how companies should recognize, measure, and disclose assets, liabilities, and goodwill arising from mergers and acquisitions.
• F. None of above. chosen