SFAS No. 144
E1330277
UNEXPLORED
SFAS No. 144 is a U.S. accounting standard issued by the FASB that provides guidance on accounting for the impairment or disposal of long-lived assets.
All labels observed (1)
| Label | Occurrences |
|---|---|
| SFAS No. 144 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T18565615 — 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. 144 Context triple: [SFAS, hasComponent, SFAS No. 144]
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A.
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets is an International Accounting Standard that sets out the criteria and measurement rules for recognizing and disclosing provisions, contingent liabilities, and contingent assets in financial statements.
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B.
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.
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C.
FASB Technical Bulletins
FASB Technical Bulletins are authoritative interpretive and guidance documents issued by the Financial Accounting Standards Board to clarify and provide practical application of existing accounting standards.
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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.
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E.
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.
- 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. 144 Target entity description: SFAS No. 144 is a U.S. accounting standard issued by the FASB that provides guidance on accounting for the impairment or disposal of long-lived assets.
-
A.
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets is an International Accounting Standard that sets out the criteria and measurement rules for recognizing and disclosing provisions, contingent liabilities, and contingent assets in financial statements.
-
B.
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.
-
C.
FASB Technical Bulletins
FASB Technical Bulletins are authoritative interpretive and guidance documents issued by the Financial Accounting Standards Board to clarify and provide practical application of existing accounting standards.
-
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.
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.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.