Classifier Instance:

Anchor text: IASB
Target Entity: International_Accounting_Standards_Board
Preceding Context: Parts of the standard were not originally approved by the ARC. IAS 39 was subsequently amended, removing the option to record financial liabilities at fair value, and the ARC approved the amended version. The
Succeeding Context: is working with the EU to find an acceptable way to remove a remaining anomaly in respect of hedge accounting. The World Bank Centre for Financial Reporting Reform is working with countries in the ECA region to facilitate the adoption of IFRS and IFRS for SMEs.
Paragraph Title: European Union
Source Page: International Financial Reporting Standards

Ground Truth Types:

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Predicted Types:

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yagoGeoEntity-1.5787628882813778 0
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