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: XBRL GL | Statement: [XBRL, relatedStandard, XBRL GL]

Target entity: XBRL GL
Context triple: [XBRL, relatedStandard, XBRL GL]

• A. XBRL
  XBRL (eXtensible Business Reporting Language) is an XML-based global standard for tagging and exchanging business and financial data in a structured, machine-readable format.
• B. 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.
• 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. European System of Accounts
  The European System of Accounts is the EU’s standardized framework for compiling and presenting national and regional economic statistics, harmonized with the international System of National Accounts.
• E. US GAAP
  US GAAP is the comprehensive set of accounting principles and standards that govern how U.S. companies prepare and present their financial statements.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: XBRL GL
Target entity description: XBRL GL is an extension of the XBRL standard designed to represent detailed, transaction-level accounting and bookkeeping data from general ledgers and other source systems.

• A. XBRL chosen
  XBRL (eXtensible Business Reporting Language) is an XML-based global standard for tagging and exchanging business and financial data in a structured, machine-readable format.
• B. 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.
• 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. European System of Accounts
  The European System of Accounts is the EU’s standardized framework for compiling and presenting national and regional economic statistics, harmonized with the international System of National Accounts.
• E. US GAAP
  US GAAP is the comprehensive set of accounting principles and standards that govern how U.S. companies prepare and present their financial statements.
• F. None of above.