Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: U.S. GAAP | Statement: [Emerging Issues Task Force (EITF) Issues, appliesTo, U.S. GAAP]

Target entity: U.S. GAAP
Context triple: [Emerging Issues Task Force (EITF) Issues, appliesTo, U.S. GAAP]

• A. US GAAP chosen
  US GAAP is the comprehensive set of accounting principles and standards that govern how U.S. companies prepare and present their financial statements.
• B. Statements of Financial Accounting Standards
  Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
• C. Financial Accounting Standards Board
  The Financial Accounting Standards Board is an independent U.S. organization that establishes and improves financial accounting and reporting standards for public and private companies.
• D. 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.
• E. IFRS
  IFRS (International Financial Reporting Standards) is a globally used set of accounting standards designed to bring transparency, comparability, and consistency to financial statements across different countries.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.