ASC 205
E1515692
UNEXPLORED
ASC 205 is the section of the FASB Accounting Standards Codification that provides authoritative U.S. GAAP guidance on the overall presentation of financial statements.
All labels observed (1)
| Label | Occurrences |
|---|---|
| ASC 205 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T22050621 — 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 205 Context triple: [Presentation (Topic 205), citationForm, ASC 205]
-
A.
ASC 350 Intangibles—Goodwill and Other
ASC 350 Intangibles—Goodwill and Other is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and impairment testing of goodwill and other intangible assets.
-
B.
ASC 360 Property, Plant, and Equipment
ASC 360 Property, Plant, and Equipment is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, depreciation, and impairment of long-lived tangible assets used in operations.
-
C.
ASC 505 Equity
ASC 505 Equity is a section of U.S. GAAP that provides accounting guidance for equity-related transactions and instruments not covered by more specific standards, such as stock compensation.
-
D.
ASC 480 Distinguishing Liabilities from Equity
ASC 480 Distinguishing Liabilities from Equity is a U.S. GAAP accounting standard that provides guidance on how to classify financial instruments as either liabilities or equity in an entity’s financial statements.
-
E.
ASC-1
ASC-1 was a commercial communications satellite deployed into orbit during NASA’s Space Shuttle program.
- 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 205 Target entity description: ASC 205 is the section of the FASB Accounting Standards Codification that provides authoritative U.S. GAAP guidance on the overall presentation of financial statements.
-
A.
ASC 350 Intangibles—Goodwill and Other
ASC 350 Intangibles—Goodwill and Other is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and impairment testing of goodwill and other intangible assets.
-
B.
ASC 360 Property, Plant, and Equipment
ASC 360 Property, Plant, and Equipment is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, depreciation, and impairment of long-lived tangible assets used in operations.
-
C.
ASC 505 Equity
ASC 505 Equity is a section of U.S. GAAP that provides accounting guidance for equity-related transactions and instruments not covered by more specific standards, such as stock compensation.
-
D.
ASC 480 Distinguishing Liabilities from Equity
ASC 480 Distinguishing Liabilities from Equity is a U.S. GAAP accounting standard that provides guidance on how to classify financial instruments as either liabilities or equity in an entity’s financial statements.
-
E.
ASC-1
ASC-1 was a commercial communications satellite deployed into orbit during NASA’s Space Shuttle program.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.
subject linked to:
Presentation (Topic 205 and related)