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: IAS 40 Investment Property | Statement: [IAS 40, fullName, IAS 40 Investment Property]

Target entity: IAS 40 Investment Property
Context triple: [IAS 40, fullName, IAS 40 Investment Property]

• A. IAS 40 Investment Property chosen
  IAS 40 Investment Property is an International Accounting Standard that prescribes the accounting treatment, recognition, and disclosure requirements for property held to earn rentals or for capital appreciation.
• B. IAS 16 Property, Plant and Equipment
  IAS 16 Property, Plant and Equipment is an International Accounting Standard that prescribes the accounting treatment for tangible long-term assets, including their recognition, measurement, depreciation, and derecognition.
• C. IAS 17 Leases
  IAS 17 Leases was an international accounting standard that prescribed the classification and accounting treatment of finance and operating leases before being superseded by IFRS 16.
• D. IAS 36 Impairment of Assets
  IAS 36 Impairment of Assets is an International Accounting Standard that prescribes procedures to ensure assets are not carried at more than their recoverable amount, requiring entities to recognize and measure impairment losses when necessary.
• E. IAS 28 Investments in Associates and Joint Ventures
  IAS 28 Investments in Associates and Joint Ventures is an International Accounting Standard that prescribes the accounting treatment, including the equity method, for investments in entities over which an investor has significant influence or joint control.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.