SFAS

E453752

U.S. GAAP pronouncement accounting standard authoritative accounting literature

SFAS is a series of authoritative U.S. accounting standards issued by the Financial Accounting Standards Board that historically guided financial reporting practices.

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All labels observed (2)

Label	Occurrences
SFAS canonical	1
SFAS No. 158	1

How this entity was disambiguated

This entity first appeared as the object of triple T4575655 — 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
Context triple: [Statements of Financial Accounting Standards, abbreviation, SFAS]

A. SFS
SFS is the abbreviation for the Senior Foreign Service, the elite cadre of senior-ranking career diplomats in the United States Foreign Service.
B. SFS
SFS is the commonly used abbreviation for the San Francisco Symphony, a major American orchestra based in San Francisco, California.
C. SFS
SFS is a renowned Georgetown University school specializing in international affairs, diplomacy, and global policy education.
D. FAS
FAS is a common abbreviation for the Faculty of Arts and Science, an academic division that typically encompasses a wide range of humanities, social science, and natural science disciplines at a university.
E. FAS
FAS is a U.S.-based nonprofit policy and research organization focused on science, technology, national security, and public policy issues.
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
Target entity description: SFAS is a series of authoritative U.S. accounting standards issued by the Financial Accounting Standards Board that historically guided financial reporting practices.

A. SFS
SFS is the abbreviation for the Senior Foreign Service, the elite cadre of senior-ranking career diplomats in the United States Foreign Service.
B. SFS
SFS is a renowned Georgetown University school specializing in international affairs, diplomacy, and global policy education.
C. SFS
SFS is the commonly used abbreviation for the San Francisco Symphony, a major American orchestra based in San Francisco, California.
D. FAS
FAS is a common abbreviation for the Faculty of Arts and Science, an academic division that typically encompasses a wide range of humanities, social science, and natural science disciplines at a university.
E. FAS
FAS is a U.S.-based nonprofit policy and research organization focused on science, technology, national security, and public policy issues.
F. None of above. chosen

Statements (55)

Predicate	Object
instanceOf	U.S. GAAP pronouncement ⓘ accounting standard ⓘ authoritative accounting literature ⓘ
appliesTo	financial reporting ⓘ general-purpose financial statements ⓘ private companies ⓘ public companies ⓘ
codifiedInto	ASC Topic 320 ⓘ ASC Topic 350 ⓘ linked to: ASC 350 Intangibles—Goodwill and Other ASC Topic 360 ⓘ linked to: ASC 360 Property, Plant, and Equipment ASC Topic 715 ⓘ ASC Topic 715-20 ⓘ linked to: ASC Topic 715 ASC Topic 718 ⓘ linked to: ASC 718 Compensation—Stock Compensation ASC Topic 740 ⓘ linked to: ASC 740 Income Taxes ASC Topic 815 ⓘ ASC Topic 820 ⓘ ASC Topic 840 ⓘ
developedBy	Financial Accounting Standards Board ⓘ
followedBy	Accounting Standards Codification ⓘ linked to: FASB Accounting Standards Codification
fullForm	Statement of Financial Accounting Standards ⓘ linked to: Statements of Financial Accounting Standards
governs	disclosure in financial statements ⓘ measurement of transactions ⓘ presentation of financial statements ⓘ recognition of transactions ⓘ
hasComponent	SFAS No. 109 ⓘ SFAS No. 115 ⓘ linked to: Statements of Financial Accounting Standards SFAS No. 123 ⓘ linked to: Statements of Financial Accounting Standards SFAS No. 13 ⓘ linked to: Statements of Financial Accounting Standards SFAS No. 133 ⓘ SFAS No. 142 ⓘ linked to: ASC 350 Intangibles—Goodwill and Other SFAS No. 144 ⓘ SFAS No. 157 ⓘ SFAS No. 158 ⓘ linked to: SFAS SFAS No. 87 ⓘ
issuedBy	Financial Accounting Standards Board ⓘ
jurisdiction	United States ⓘ linked to: United States of America
partOf	U.S. Generally Accepted Accounting Principles ⓘ linked to: US GAAP
precededBy	Accounting Principles Board Opinions ⓘ linked to: Accounting Principles Board Accounting Research Bulletins ⓘ
regulates	derivatives and hedging ⓘ fair value measurement ⓘ financial instruments accounting ⓘ goodwill and intangible assets ⓘ impairment of long-lived assets ⓘ income tax accounting ⓘ lease accounting ⓘ pension accounting ⓘ share-based payment accounting ⓘ
status	largely superseded ⓘ
supersededBy	FASB Accounting Standards Codification ⓘ
timePeriod	20th century ⓘ early 21st century ⓘ
usedFor	comparability of financial statements ⓘ consistency in financial reporting ⓘ guidance on complex accounting issues ⓘ

How these facts were elicited

Referenced by (2)

Full triples — surface form annotated when it differs from this entity's canonical label.

Statements of Financial Accounting Standards → abbreviation → SFAS ⓘ

SFAS → hasComponent → SFAS No. 158 ⓘ

linked to: SFAS

All labels observed (2)

How this entity was disambiguated Show

Statements (55)

How these facts were elicited Show

Referenced by (2)

How this entity was disambiguated

How these facts were elicited