SFAS No. 109
E1330276
UNEXPLORED
SFAS No. 109 is a U.S. accounting standard issued by the FASB that provides guidance on accounting for income taxes, including the recognition and measurement of deferred tax assets and liabilities.
All labels observed (1)
| Label | Occurrences |
|---|---|
| SFAS No. 109 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T18565610 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: SFAS No. 109 Context triple: [SFAS, hasComponent, SFAS No. 109]
-
A.
IAS 12 Income Taxes
IAS 12 Income Taxes is an International Accounting Standard that prescribes the accounting treatment for current and deferred income taxes in financial statements.
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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.
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C.
ASC 718 Compensation—Stock Compensation
ASC 718 Compensation—Stock Compensation is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of share-based payment arrangements, such as stock options and restricted stock, granted to employees and other service providers.
-
D.
IFRS 15 Revenue from Contracts with Customers
IFRS 15 Revenue from Contracts with Customers is an international accounting standard that sets out a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
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E.
FASB Interpretations
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.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: SFAS No. 109 Target entity description: SFAS No. 109 is a U.S. accounting standard issued by the FASB that provides guidance on accounting for income taxes, including the recognition and measurement of deferred tax assets and liabilities.
-
A.
IAS 12 Income Taxes
IAS 12 Income Taxes is an International Accounting Standard that prescribes the accounting treatment for current and deferred income taxes in financial statements.
-
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.
ASC 718 Compensation—Stock Compensation
ASC 718 Compensation—Stock Compensation is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of share-based payment arrangements, such as stock options and restricted stock, granted to employees and other service providers.
-
D.
IFRS 15 Revenue from Contracts with Customers
IFRS 15 Revenue from Contracts with Customers is an international accounting standard that sets out a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
-
E.
FASB Interpretations
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.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.