SFAS No. 157
E1330278
UNEXPLORED
SFAS No. 157 is a U.S. accounting standard issued by the Financial Accounting Standards Board that defines fair value, establishes a framework for measuring it, and expands related disclosure requirements.
All labels observed (1)
| Label | Occurrences |
|---|---|
| SFAS No. 157 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T18565616 — 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. 157 Context triple: [SFAS, hasComponent, SFAS No. 157]
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A.
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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B.
IFRS 7 Financial Instruments: Disclosures
IFRS 7 Financial Instruments: Disclosures is an international accounting standard that sets out detailed disclosure requirements to help users assess the significance of financial instruments and the nature and extent of related risks in an entity’s financial statements.
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C.
IAS 32 Financial Instruments: Presentation
IAS 32 Financial Instruments: Presentation is an International Accounting Standard that sets out principles for classifying and presenting financial instruments as liabilities or equity in financial statements.
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D.
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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E.
IFRS 9 Financial Instruments
IFRS 9 Financial Instruments is an international accounting standard that sets out principles for the classification, measurement, impairment, and hedge accounting of financial instruments.
- 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. 157 Target entity description: SFAS No. 157 is a U.S. accounting standard issued by the Financial Accounting Standards Board that defines fair value, establishes a framework for measuring it, and expands related disclosure requirements.
-
A.
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.
-
B.
IFRS 7 Financial Instruments: Disclosures
IFRS 7 Financial Instruments: Disclosures is an international accounting standard that sets out detailed disclosure requirements to help users assess the significance of financial instruments and the nature and extent of related risks in an entity’s financial statements.
-
C.
IAS 32 Financial Instruments: Presentation
IAS 32 Financial Instruments: Presentation is an International Accounting Standard that sets out principles for classifying and presenting financial instruments as liabilities or equity in financial statements.
-
D.
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.
-
E.
IFRS 9 Financial Instruments
IFRS 9 Financial Instruments is an international accounting standard that sets out principles for the classification, measurement, impairment, and hedge accounting of financial instruments.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.