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: FASB Accounting Standards Codification | Statement: [APB Opinions, codifiedInto, FASB Accounting Standards Codification]

Target entity: FASB Accounting Standards Codification
Context triple: [APB Opinions, codifiedInto, FASB Accounting Standards Codification]

• A. FASB Accounting Standards Codification chosen
  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.
• 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Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.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. FASB Interpretations
  FASB Interpretations are authoritative pronouncements issued by the Financial Accounting Standards Board that clarify, explain, or elaborate on existing accounting standards to ensure consistent application in financial reporting.
• D. FASB Statements of Financial Accounting Concepts
  FASB Statements of Financial Accounting Concepts are a series of pronouncements issued by the Financial Accounting Standards Board that establish the theoretical foundation and objectives underlying U.S. financial accounting and reporting standards.
• E. International Financial Reporting Standards
  International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target predicate: codifiedInto
Context triple: [APB Opinions, codifiedInto, FASB Accounting Standards Codification]

• A. codifiedIn chosen
  Indicates that something is formally recorded, defined, or established within a specific document, code, or legal/institutional text.
• B. codificationLevel
  Indicates the degree or extent to which something is formally systematized, standardized, or encoded into an explicit set of rules or structures.
• C. compiledIn
  Indicates that a piece of code, program, or module was compiled within or for a specific environment, system, or context.
• D. compiledTo
  Indicates that one artifact (such as source code) has been transformed into another, typically lower-level or executable form, through a compilation process.
• E. legislatedUnder
  Indicates that a law, regulation, or policy was created, enacted, or established according to the authority, framework, or provisions of a specific higher-level law or legal regime.
• F. None of above.