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: Federal Accounting Standards Advisory Board standards | Statement: [Office of the Chief Financial Officer (NASA), follows, Federal Accounting Standards Advisory Board standards]

Target entity: Federal Accounting Standards Advisory Board standards
Context triple: [Office of the Chief Financial Officer (NASA), follows, Federal Accounting Standards Advisory Board standards]

• A. Statements of Financial Accounting Standards
  Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
• B. 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.
• C. Financial Accounting Standards Board
  The Financial Accounting Standards Board is an independent U.S. organization that establishes and improves financial accounting and reporting standards for public and private companies.
• D. Government Auditing Standards
  Government Auditing Standards are a set of professional guidelines, often called the "Yellow Book," issued by the U.S. Government Accountability Office to ensure the quality, integrity, and independence of government audits.
• E. Governmental Accounting Standards Board
  The Governmental Accounting Standards Board is an independent organization that establishes accounting and financial reporting standards for U.S. state and local governments.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: Federal Accounting Standards Advisory Board standards
Target entity description: Federal Accounting Standards Advisory Board standards are U.S. federal government accounting and financial reporting principles that provide authoritative guidance for preparing and presenting federal agencies’ financial statements.

• A. Statements of Financial Accounting Standards
  Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
• B. 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.
• C. Financial Accounting Standards Board
  The Financial Accounting Standards Board is an independent U.S. organization that establishes and improves financial accounting and reporting standards for public and private companies.
• D. Government Auditing Standards
  Government Auditing Standards are a set of professional guidelines, often called the "Yellow Book," issued by the U.S. Government Accountability Office to ensure the quality, integrity, and independence of government audits.
• E. Governmental Accounting Standards Board
  The Governmental Accounting Standards Board is an independent organization that establishes accounting and financial reporting standards for U.S. state and local governments.
• F. None of above. chosen