SFAS No. 87
E1331151
UNEXPLORED
SFAS No. 87 is a U.S. accounting standard issued by the FASB that establishes comprehensive rules for employers’ accounting and reporting of defined benefit pension plans.
All labels observed (1)
| Label | Occurrences |
|---|---|
| SFAS No. 87 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T18565609 — 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. 87 Context triple: [SFAS, hasComponent, SFAS No. 87]
-
A.
SFAS No. 144
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.
-
B.
SFAS No. 157
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.
-
C.
SFAS No. 109
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.
-
D.
FASB Statement No. 160
FASB Statement No. 160 is an accounting standard that significantly changed how noncontrolling (minority) interests in consolidated financial statements are reported and presented under U.S. GAAP.
-
E.
SFAS
SFAS is a series of authoritative U.S. accounting standards issued by the Financial Accounting Standards Board that historically guided financial reporting practices.
- 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. 87 Target entity description: SFAS No. 87 is a U.S. accounting standard issued by the FASB that establishes comprehensive rules for employers’ accounting and reporting of defined benefit pension plans.
-
A.
SFAS No. 144
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.
-
B.
SFAS No. 157
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.
-
C.
SFAS No. 109
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.
-
D.
FASB Statement No. 160
FASB Statement No. 160 is an accounting standard that significantly changed how noncontrolling (minority) interests in consolidated financial statements are reported and presented under U.S. GAAP.
-
E.
SFAS
SFAS is a series of authoritative U.S. accounting standards issued by the Financial Accounting Standards Board that historically guided financial reporting practices.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.