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: FASB Interpretation No. 46(R) | Statement: [ASC 810 Consolidation, supersededAndCodified, FASB Interpretation No. 46(R)]

Target entity: FASB Interpretation No. 46(R)
Context triple: [ASC 810 Consolidation, supersededAndCodified, FASB Interpretation No. 46(R)]

• A. FASB Interpretations chosen
  FASB Interpretations are authoritative pronouncements issued by the Financial Accounting Standards Board that clarify, explain, or elaborate on existing accounting standards to ensure consistent application in financial reporting.
• B. IFRIC Interpretations
  IFRIC Interpretations are authoritative guidance issued by the IFRS Interpretations Committee to clarify the application of International Financial Reporting Standards in specific accounting scenarios.
• C. IFRS 12 Disclosure of Interests in Other Entities
  IFRS 12 Disclosure of Interests in Other Entities is an international accounting standard that sets out comprehensive disclosure requirements for a reporting entity’s interests in subsidiaries, joint arrangements, associates, and unconsolidated structured entities to help users assess the nature, risks, and financial effects of those interests.
• D. 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.
• E. Free Enterprise Fund v. Public Company Accounting Oversight Board
  Free Enterprise Fund v. Public Company Accounting Oversight Board is a 2010 U.S. Supreme Court case that limited the President’s removal restrictions over members of the Public Company Accounting Oversight Board, refining the constitutional boundaries of separation of powers and executive control over independent agencies.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target predicate: supersededAndCodified
Context triple: [ASC 810 Consolidation, supersededAndCodified, FASB Interpretation No. 46(R)]

• A. wasSupersededBy
  Indicates that one entity has been replaced or made obsolete by another entity that takes over its role or function.
• B. abolishedInEffectBy
  Indicates that the legal force or practical operation of something is nullified or terminated as a result of another specified action or measure.
• C. supersededSpecificationIn chosen
  Indicates that one specification has been replaced or made obsolete by another specification within a given context or system.
• D. partiallyAbolishedBy
  Indicates that the existence or effect of one entity is reduced or limited, but not completely eliminated, by another entity.
• E. repealedAndReenacted
  Indicates that an existing law or regulation was formally revoked and simultaneously replaced by a new version covering the same subject matter.
• F. None of above.