ASC 946 Financial Services—Investment Companies
E1330312
UNEXPLORED
ASC 946 Financial Services—Investment Companies is a section of the FASB Accounting Standards Codification that provides specialized U.S. GAAP guidance on the accounting and reporting requirements for investment companies, including measurement, consolidation, and disclosure principles.
All labels observed (1)
| Label | Occurrences |
|---|---|
| ASC 946 Financial Services—Investment Companies canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T18566963 — 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: ASC 946 Financial Services—Investment Companies Context triple: [ASC 810 Consolidation, interactsWith, ASC 946 Financial Services—Investment Companies]
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A.
Ley de Sociedades de Inversión
La Ley de Sociedades de Inversión es la normativa mexicana que regula la constitución, operación y supervisión de las sociedades de inversión y los fondos de inversión en el mercado de valores.
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B.
Investment Company Act of 1940
The Investment Company Act of 1940 is a U.S. federal law that regulates the organization and activities of investment companies, such as mutual funds, to protect investors through disclosure, governance, and operational requirements.
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C.
Investment Company Institute
The Investment Company Institute is a leading U.S.-based trade association representing regulated investment funds, including mutual funds, exchange-traded funds, and closed-end funds, and advocating on their behalf in policy and regulatory matters.
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D.
Sociedades de Inversión Especializadas en Fondos para el Retiro
Sociedades de Inversión Especializadas en Fondos para el Retiro (SIEFORES) are Mexican investment funds dedicated to managing and investing workers’ retirement savings within the country’s mandatory pension system.
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E.
Investment Advisers Act of 1940
The Investment Advisers Act of 1940 is a U.S. federal law that regulates investment advisers by imposing registration, fiduciary, disclosure, and anti-fraud obligations to protect investors.
- 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: ASC 946 Financial Services—Investment Companies Target entity description: ASC 946 Financial Services—Investment Companies is a section of the FASB Accounting Standards Codification that provides specialized U.S. GAAP guidance on the accounting and reporting requirements for investment companies, including measurement, consolidation, and disclosure principles.
-
A.
Ley de Sociedades de Inversión
La Ley de Sociedades de Inversión es la normativa mexicana que regula la constitución, operación y supervisión de las sociedades de inversión y los fondos de inversión en el mercado de valores.
-
B.
Investment Company Act of 1940
The Investment Company Act of 1940 is a U.S. federal law that regulates the organization and activities of investment companies, such as mutual funds, to protect investors through disclosure, governance, and operational requirements.
-
C.
Investment Company Institute
The Investment Company Institute is a leading U.S.-based trade association representing regulated investment funds, including mutual funds, exchange-traded funds, and closed-end funds, and advocating on their behalf in policy and regulatory matters.
-
D.
Sociedades de Inversión Especializadas en Fondos para el Retiro
Sociedades de Inversión Especializadas en Fondos para el Retiro (SIEFORES) are Mexican investment funds dedicated to managing and investing workers’ retirement savings within the country’s mandatory pension system.
-
E.
Investment Advisers Act of 1940
The Investment Advisers Act of 1940 is a U.S. federal law that regulates investment advisers by imposing registration, fiduciary, disclosure, and anti-fraud obligations to protect investors.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.