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 820 | Statement: [SFAS, codifiedInto, ASC Topic 820]

Target entity: ASC Topic 820
Context triple: [SFAS, codifiedInto, ASC Topic 820]

• A. IFRS 9 Financial Instruments
  IFRS 9 Financial Instruments is an international accounting standard that sets out principles for the classification, measurement, impairment, and hedge accounting of financial instruments.
• B. IAS 32 Financial Instruments: Presentation
  IAS 32 Financial Instruments: Presentation is an International Accounting Standard that sets out principles for classifying and presenting financial instruments as liabilities or equity in financial statements.
• C. FASB Accounting Standards Codification
  The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
• D. ASC 260 Earnings Per Share
  ASC 260 Earnings Per Share is a U.S. GAAP accounting standard that provides guidance on the calculation, presentation, and disclosure of basic and diluted earnings per share for entities with publicly traded common stock or potential common stock.
• E. 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.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: ASC Topic 820
Target entity description: ASC Topic 820 is the U.S. accounting standard that provides comprehensive guidance on measuring and disclosing fair value in financial reporting.

• A. IFRS 9 Financial Instruments
  IFRS 9 Financial Instruments is an international accounting standard that sets out principles for the classification, measurement, impairment, and hedge accounting of financial instruments.
• B. IAS 32 Financial Instruments: Presentation
  IAS 32 Financial Instruments: Presentation is an International Accounting Standard that sets out principles for classifying and presenting financial instruments as liabilities or equity in financial statements.
• C. FASB Accounting Standards Codification
  The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
• D. ASC 260 Earnings Per Share
  ASC 260 Earnings Per Share is a U.S. GAAP accounting standard that provides guidance on the calculation, presentation, and disclosure of basic and diluted earnings per share for entities with publicly traded common stock or potential common stock.
• E. 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.
• F. None of above. chosen