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: IFRS Foundation Monitoring Board | Statement: [IFRS Foundation, hasOrgan, IFRS Foundation Monitoring Board]

Target entity: IFRS Foundation Monitoring Board
Context triple: [IFRS Foundation, hasOrgan, IFRS Foundation Monitoring Board]

• A. IFRS Foundation
  The IFRS Foundation is an independent, non-profit organization responsible for developing and promoting International Financial Reporting Standards used globally in financial reporting.
• B. International Accounting Standards Board
  The International Accounting Standards Board is an independent global standard-setting body that develops and issues International Financial Reporting Standards (IFRS) used in many countries worldwide.
• C. International Advisory and Monitoring Board
  The International Advisory and Monitoring Board was an oversight body established to supervise and audit the use of Iraq’s oil and gas revenues and related funds during the post-2003 reconstruction period.
• D. Board of Trustees of the Financial Accounting Foundation
  The Board of Trustees of the Financial Accounting Foundation is the oversight body responsible for appointing and supervising the standard-setting boards that establish U.S. accounting and financial reporting standards.
• E. OECD Corporate Governance Committee
  The OECD Corporate Governance Committee is a specialized body within the Organisation for Economic Co-operation and Development responsible for setting international standards and guidance on corporate governance policies and practices.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: IFRS Foundation Monitoring Board
Target entity description: The IFRS Foundation Monitoring Board is a group of public authorities that oversees the IFRS Foundation’s governance to ensure the public interest is properly represented in the development of international accounting standards.

• A. IFRS Foundation
  The IFRS Foundation is an independent, non-profit organization responsible for developing and promoting International Financial Reporting Standards used globally in financial reporting.
• B. International Accounting Standards Board
  The International Accounting Standards Board is an independent global standard-setting body that develops and issues International Financial Reporting Standards (IFRS) used in many countries worldwide.
• C. International Advisory and Monitoring Board
  The International Advisory and Monitoring Board was an oversight body established to supervise and audit the use of Iraq’s oil and gas revenues and related funds during the post-2003 reconstruction period.
• D. Board of Trustees of the Financial Accounting Foundation
  The Board of Trustees of the Financial Accounting Foundation is the oversight body responsible for appointing and supervising the standard-setting boards that establish U.S. accounting and financial reporting standards.
• E. OECD Corporate Governance Committee
  The OECD Corporate Governance Committee is a specialized body within the Organisation for Economic Co-operation and Development responsible for setting international standards and guidance on corporate governance policies and practices.
• F. None of above. chosen