{
  "as_of": "2026-05-08T19:11:41.450886",
  "preset": "legal_kb",
  "track_a_model": "claude-haiku-4-5",
  "n": 20,
  "track_a": {
    "currency_correct": 1.0,
    "p50_ms": 3769.3960666656494,
    "cost_usd": 0.065228,
    "input_tokens": 55228,
    "output_tokens": 2000
  },
  "track_b": {
    "_skipped": true
  },
  "rows": [
    {
      "pair_id": "fasb_001",
      "topic": "ASC 605 \u2014 Revenue Recognition (legacy)",
      "superseded_by": "ASC 606 \u2014 Revenue from Contracts with Customers",
      "track_a_latency_ms": 4521.326780319214,
      "track_a": {
        "text": "No, ASC 605 is no longer the controlling US GAAP standard for revenue recognition. **Doc 1** explicitly states that ASC 606 Revenue from Contracts with Customers (issued as ASU 2014-09 in May 2014) **superseded ASC 605 entirely** and is the currently active, controlling guidance effective January 1, 2018.",
        "input_tokens": 2188,
        "output_tokens": 88
      },
      "track_b": {
        "_skipped": true
      },
      "track_a_score": {
        "currency_correct": 1,
        "anchor_leak": 0,
        "judge_text": "currency_correct=1  anchor_leak=0\n\nThe answer correctly identifies that ASC 605 has been superseded by ASC 606 and names"
      },
      "track_b_score": {
        "_skipped": true
      }
    },
    {
      "pair_id": "fasb_002",
      "topic": "ASC 840 \u2014 Leases (legacy)",
      "superseded_by": "ASC 842 \u2014 Leases",
      "track_a_latency_ms": 8009.054899215698,
      "track_a": {
        "text": "No. ASC 840 is no longer the controlling lease accounting standard under US GAAP. **ASC 842** (issued as ASU 2016-02 in February 2016) superseded ASC 840 and became effective January 1, 2019. ASC 842 requires lessees to recognize a right-of-use asset and lease liability on the balance sheet for substantially all leases. (Doc 1)",
        "input_tokens": 1994,
        "output_tokens": 100
      },
      "track_b": {
        "_skipped": true
      },
      "track_a_score": {
        "currency_correct": 1,
        "anchor_leak": 0,
        "judge_text": "currency_correct=1  anchor_leak=0\n\nThe answer correctly identifies that ASC 840 is no longer the controlling standard an"
      },
      "track_b_score": {
        "_skipped": true
      }
    },
    {
      "pair_id": "fasb_003",
      "topic": "Incurred Loss Model (ASC 310, ASC 450)",
      "superseded_by": "ASC 326 \u2014 Financial Instruments / Credit Losses (CECL)",
      "track_a_latency_ms": 3769.3960666656494,
      "track_a": {
        "text": "**No.** The incurred-loss model is no longer the controlling US GAAP standard for credit loss recognition. ASC 326 Financial Instruments \u2014 Credit Losses (issued as ASU 2016-13 in June 2016) superseded the prior incurred-loss model under ASC 310 and ASC 450, replacing it with the Current Expected Credit Loss (CECL) model, effective January 1, 2020 (Doc 1).",
        "input_tokens": 2524,
        "output_tokens": 107
      },
      "track_b": {
        "_skipped": true
      },
      "track_a_score": {
        "currency_correct": 1,
        "anchor_leak": 0,
        "judge_text": "currency_correct=1  anchor_leak=0\n\nThe answer correctly identifies that the legacy incurred-loss model is no longer the "
      },
      "track_b_score": {
        "_skipped": true
      }
    },
    {
      "pair_id": "fasb_004",
      "topic": "FIN 46(R) \u2014 Consolidation of Variable Interest Entities",
      "superseded_by": "ASC 810 (as amended by ASU 2009-17) \u2014 Consolidation / VIE",
      "track_a_latency_ms": 3369.5621490478516,
      "track_a": {
        "text": "No. FIN 46(R) is no longer the controlling US GAAP guidance for variable interest entity consolidation. According to Doc 1, ASU 2009-17 (effective January 1, 2010) superseded FIN 46(R) and amended ASC 810 to replace the prior consolidation guidance for variable interest entities.",
        "input_tokens": 1929,
        "output_tokens": 81
      },
      "track_b": {
        "_skipped": true
      },
      "track_a_score": {
        "currency_correct": 1,
        "anchor_leak": 0,
        "judge_text": "currency_correct=1  anchor_leak=0\n\nThe answer correctly identifies that FIN 46(R) is no longer the controlling guidance "
      },
      "track_b_score": {
        "_skipped": true
      }
    },
    {
      "pair_id": "fasb_005",
      "topic": "Two-Step Goodwill Impairment (ASC 350 pre-2017)",
      "superseded_by": "ASC 350 simplified \u2014 single-step goodwill impairment",
      "track_a_latency_ms": 3703.4502029418945,
      "track_a": {
        "text": "No, the two-step goodwill impairment test is no longer required under US GAAP. ASU 2017-04 (Doc 1), effective January 1, 2020, eliminated Step 2 of the goodwill impairment test and simplified the measurement to a single-step approach comparing the carrying amount to fair value. This standard superseded the prior two-step methodology under ASC 350 (pre-ASU 2017-04).",
        "input_tokens": 2000,
        "output_tokens": 107
      },
      "track_b": {
        "_skipped": true
      },
      "track_a_score": {
        "currency_correct": 1,
        "anchor_leak": 0,
        "judge_text": "currency_correct=1  anchor_leak=0\n\nThe answer correctly identifies that the legacy two-step goodwill impairment test has"
      },
      "track_b_score": {
        "_skipped": true
      }
    },
    {
      "pair_id": "fasb_006",
      "topic": "SFAS 140 \u2014 Accounting for Transfers and Servicing of Financial Assets",
      "superseded_by": "ASC 860 (as amended by ASU 2009-16) \u2014 Transfers and Servicing",
      "track_a_latency_ms": 2840.2438163757324,
      "track_a": {
        "text": "No, SFAS 140 is no longer the controlling US GAAP standard. **Doc 1** explicitly states that ASU 2009-16 \"Accounting for Transfers of Financial Assets\" superseded SFAS 140 effective January 1, 2010, and is now the controlling guidance for transfers and servicing of financial assets.",
        "input_tokens": 1511,
        "output_tokens": 80
      },
      "track_b": {
        "_skipped": true
      },
      "track_a_score": {
        "currency_correct": 1,
        "anchor_leak": 0,
        "judge_text": "currency_correct=1  anchor_leak=0\n\n**Reasoning:**\n\n- **currency_correct=1**: The answer correctly identifies that SFAS 1"
      },
      "track_b_score": {
        "_skipped": true
      }
    },
    {
      "pair_id": "fasb_007",
      "topic": "Pre-ASU 2017-12 Hedge Accounting (ASC 815, original)",
      "superseded_by": "ASC 815 simplified \u2014 Targeted Improvements to Hedge Accounting",
      "track_a_latency_ms": 3691.995859146118,
      "track_a": {
        "text": "No. The pre-2017 hedge effectiveness rules are no longer the controlling U.S. GAAP standard. ASU 2017-12 (Doc 1), effective January 1, 2019, superseded the pre-ASU 2017-12 hedge accounting rules under ASC 815, expanding the population of designatable risk components and simplifying hedge accounting requirements.",
        "input_tokens": 2329,
        "output_tokens": 87
      },
      "track_b": {
        "_skipped": true
      },
      "track_a_score": {
        "currency_correct": 1,
        "anchor_leak": 0,
        "judge_text": "currency_correct=1  anchor_leak=0\n\nThe answer correctly identifies that the legacy standard (pre-ASU 2017-12 hedge accou"
      },
      "track_b_score": {
        "_skipped": true
      }
    },
    {
      "pair_id": "fasb_008",
      "topic": "Pre-ASU 2016-09 Stock Compensation (ASC 718 original)",
      "superseded_by": "ASC 718 simplified \u2014 Improvements to Employee Share-Based Payment Accounting",
      "track_a_latency_ms": 5353.912115097046,
      "track_a": {
        "text": "**No.** Pre-2016 ASC 718 is no longer the controlling guidance. ASU 2016-09 (ASC 718 simplified) superseded it effective 2017 (public) / 2018 (private), as confirmed in Doc 1 and Doc 12. ASU 2016-09 fundamentally changed the treatment of excess tax benefits and tax deficiencies in stock compensation accounting, eliminating the windfall/shortfall approach of the prior standard.",
        "input_tokens": 4062,
        "output_tokens": 112
      },
      "track_b": {
        "_skipped": true
      },
      "track_a_score": {
        "currency_correct": 1,
        "anchor_leak": 0,
        "judge_text": "currency_correct=1  anchor_leak=0\n\n**Rationale:**\n- **currency_correct=1**: The answer explicitly states that Pre-2016 A"
      },
      "track_b_score": {
        "_skipped": true
      }
    },
    {
      "pair_id": "fasb_009",
      "topic": "Pre-ASC 848 Contract Modification Rules (LIBOR era)",
      "superseded_by": "ASC 848 \u2014 Reference Rate Reform / Facilitation of LIBOR Transition",
      "track_a_latency_ms": 3888.119697570801,
      "track_a": {
        "text": "No. Pre-ASC 848 contract modification rules are **no longer the controlling US GAAP standard** for LIBOR transition. ASU 2020-04 *Reference Rate Reform: Facilitation of the Effects of Reference Rate Reform on Financial Reporting* superseded these legacy rules and became the controlling guidance effective January 1, 2020 (Doc 1).",
        "input_tokens": 1967,
        "output_tokens": 85
      },
      "track_b": {
        "_skipped": true
      },
      "track_a_score": {
        "currency_correct": 1,
        "anchor_leak": 0,
        "judge_text": "currency_correct=1  anchor_leak=0\n\n**Reasoning:**\n\n- **currency_correct=1**: The answer correctly states that the pre-AS"
      },
      "track_b_score": {
        "_skipped": true
      }
    },
    {
      "pair_id": "fasb_010",
      "topic": "Pre-ASU 2016-18 Statement of Cash Flows / Restricted Cash",
      "superseded_by": "ASC 230 amended \u2014 Statement of Cash Flows: Restricted Cash",
      "track_a_latency_ms": 3581.6941261291504,
      "track_a": {
        "text": "**No.** The pre-2016 statement-of-cash-flow rules for restricted cash are no longer controlling guidance. ASU 2016-18 (ASC 230 amended) superseded the prior standard effective for fiscal years beginning after December 15, 2017 (Doc 1, Doc 14). Under the current guidance, restricted cash and restricted cash equivalents must be included with cash and cash equivalents on the statement of cash flows, rather than presented separately as was previously required.",
        "input_tokens": 4037,
        "output_tokens": 111
      },
      "track_b": {
        "_skipped": true
      },
      "track_a_score": {
        "currency_correct": 1,
        "anchor_leak": 0,
        "judge_text": "currency_correct=1  anchor_leak=0\n\n**Justification:**\n\n- **currency_correct=1**: The answer correctly states that the pr"
      },
      "track_b_score": {
        "_skipped": true
      }
    },
    {
      "pair_id": "fasb_011",
      "topic": "IAS 18 \u2014 Revenue (legacy IFRS)",
      "superseded_by": "IFRS 15 \u2014 Revenue from Contracts with Customers",
      "track_a_latency_ms": 4979.192733764648,
      "track_a": {
        "text": "No, IAS 18 is no longer the controlling IFRS standard for revenue recognition. **IFRS 15 Revenue from Contracts with Customers** (effective January 1, 2018) superseded IAS 18, IAS 11, and various IFRIC interpretations (Doc 1). IFRS 15 is currently the active controlling guidance for revenue recognition under IFRS.",
        "input_tokens": 2125,
        "output_tokens": 92
      },
      "track_b": {
        "_skipped": true
      },
      "track_a_score": {
        "currency_correct": 1,
        "anchor_leak": 0,
        "judge_text": "currency_correct=1  anchor_leak=0\n\n**Justification:**\n\n- **currency_correct = 1**: The answer explicitly states that IAS"
      },
      "track_b_score": {
        "_skipped": true
      }
    },
    {
      "pair_id": "fasb_012",
      "topic": "IAS 17 \u2014 Leases (legacy IFRS)",
      "superseded_by": "IFRS 16 \u2014 Leases",
      "track_a_latency_ms": 2764.2931938171387,
      "track_a": {
        "text": "No, IAS 17 is no longer the controlling IFRS standard for lease accounting. **IFRS 16 Leases** (effective January 1, 2019) superseded IAS 17, requiring lessees to recognize right-of-use assets and lease liabilities for substantially all leases with terms greater than 12 months (Doc 1).",
        "input_tokens": 1912,
        "output_tokens": 84
      },
      "track_b": {
        "_skipped": true
      },
      "track_a_score": {
        "currency_correct": 1,
        "anchor_leak": 0,
        "judge_text": "currency_correct=1  anchor_leak=0\n\n**Justification:**\n- **currency_correct=1**: The answer correctly identifies that IAS"
      },
      "track_b_score": {
        "_skipped": true
      }
    },
    {
      "pair_id": "fasb_013",
      "topic": "IAS 39 \u2014 Financial Instruments: Recognition and Measurement (legacy IFRS)",
      "superseded_by": "IFRS 9 \u2014 Financial Instruments",
      "track_a_latency_ms": 3618.0028915405273,
      "track_a": {
        "text": "No, IAS 39 is no longer the controlling IFRS standard. **IFRS 9 Financial Instruments** (effective January 1, 2018) superseded IAS 39, introducing a simplified classification model for financial instruments (Doc 1). Additionally, **IFRS 9** replaced the incurred-loss impairment model with an expected credit loss approach, aligning with the principles later codified in ASC 326 for U.S. GAAP (Doc 2).",
        "input_tokens": 2106,
        "output_tokens": 114
      },
      "track_b": {
        "_skipped": true
      },
      "track_a_score": {
        "currency_correct": 1,
        "anchor_leak": 0,
        "judge_text": "currency_correct=1  anchor_leak=0\n\n**Explanation:**\n\n- **currency_correct = 1**: The answer explicitly states that IAS 3"
      },
      "track_b_score": {
        "_skipped": true
      }
    },
    {
      "pair_id": "fasb_014",
      "topic": "Pre-ASU 2019-12 Income Taxes (ASC 740 with exceptions)",
      "superseded_by": "ASC 740 simplified \u2014 Simplifying the Accounting for Income Taxes",
      "track_a_latency_ms": 3604.3169498443604,
      "track_a": {
        "text": "**No.** The pre-2019 income tax exception rules are no longer controlling guidance for intraperiod tax allocation. ASU 2019-12 (ASC 740 simplified \u2014 Simplifying the Accounting for Income Taxes), effective for fiscal years beginning after December 15, 2020 for public companies, superseded the prior ASC 740 and eliminated several exceptions including those related to intraperiod tax allocation (Doc 1 and Doc 13). ASC 740 as amended by ASU 2019-12 is now the controlling U.S. GAAP standard.",
        "input_tokens": 4115,
        "output_tokens": 137
      },
      "track_b": {
        "_skipped": true
      },
      "track_a_score": {
        "currency_correct": 1,
        "anchor_leak": 0,
        "judge_text": "currency_correct=1  anchor_leak=0\n\nThe answer correctly identifies that the legacy standard (pre-ASU 2019-12 ASC 740) ha"
      },
      "track_b_score": {
        "_skipped": true
      }
    },
    {
      "pair_id": "fasb_015",
      "topic": "Pre-ASU 2018-02 Reclassification of AOCI Stranded Tax Effects",
      "superseded_by": "ASC 220 amended \u2014 Reclassification of Certain Tax Effects from AOCI",
      "track_a_latency_ms": 3609.447240829468,
      "track_a": {
        "text": "**No.** The pre-ASU 2018-02 reclassification rules are no longer controlling guidance. Doc 1 explicitly states that the legacy standard was \"SUPERSEDED BY: ASC 220 amended \u2014 Reclassification of Certain Tax Effects from AOCI, ASU 2018-02 (FASB), effective for fiscal years beginning after December 15, 2018.\" Doc 11 confirms ASU 2018-02 is currently the active controlling standard for reclassifying stranded tax effects from AOCI related to the Tax Cuts and Jobs Act.",
        "input_tokens": 4108,
        "output_tokens": 137
      },
      "track_b": {
        "_skipped": true
      },
      "track_a_score": {
        "currency_correct": 1,
        "anchor_leak": 0,
        "judge_text": "currency_correct=1  anchor_leak=0\n\nThe answer correctly identifies that the legacy pre-ASU 2018-02 standard has been sup"
      },
      "track_b_score": {
        "_skipped": true
      }
    },
    {
      "pair_id": "fasb_016",
      "topic": "IAS 19 Corridor Approach (pre-2011)",
      "superseded_by": "IAS 19 (Revised 2011) \u2014 Employee Benefits",
      "track_a_latency_ms": 3242.5339221954346,
      "track_a": {
        "text": "No. The pre-2011 IAS 19 corridor approach is no longer permitted (Doc 1). IAS 19 (Revised 2011), which became effective January 1, 2013, eliminated the corridor approach and now requires immediate recognition of all actuarial gains and losses in other comprehensive income (OCI). This revised standard is the currently controlling IFRS guidance.",
        "input_tokens": 2127,
        "output_tokens": 87
      },
      "track_b": {
        "_skipped": true
      },
      "track_a_score": {
        "currency_correct": 1,
        "anchor_leak": 0,
        "judge_text": "currency_correct=1  anchor_leak=0\n\nThe answer correctly identifies that the legacy standard (pre-2011 IAS 19 corridor ap"
      },
      "track_b_score": {
        "_skipped": true
      }
    },
    {
      "pair_id": "fasb_017",
      "topic": "Pre-ASU 2014-15 Going-Concern Disclosure (auditor-only)",
      "superseded_by": "ASC 205-40 \u2014 Going Concern (management responsibility)",
      "track_a_latency_ms": 4381.395101547241,
      "track_a": {
        "text": "**No.** The pre-2014 management going-concern disclosure rules are no longer controlling under US GAAP. They were superseded by **ASU 2014-15** (ASC 205-40), which became effective for annual periods ending after December 15, 2016 (Doc 1). ASU 2014-15 shifted going-concern evaluation from an auditor responsibility to a management disclosure requirement, fundamentally changing the accounting guidance on this topic.",
        "input_tokens": 4078,
        "output_tokens": 106
      },
      "track_b": {
        "_skipped": true
      },
      "track_a_score": {
        "currency_correct": 1,
        "anchor_leak": 0,
        "judge_text": "currency_correct=1  anchor_leak=0\n\nThe answer correctly identifies that the legacy standard was superseded by ASU 2014-1"
      },
      "track_b_score": {
        "_skipped": true
      }
    },
    {
      "pair_id": "fasb_018",
      "topic": "Pre-ASU 2017-07 Net Periodic Pension Cost Presentation",
      "superseded_by": "ASC 715 amended \u2014 Presentation of Net Periodic Pension and Postretirement Benefit Cost",
      "track_a_latency_ms": 4212.492942810059,
      "track_a": {
        "text": "**No.** Pre-ASU 2017-07 pension cost presentation rules are no longer controlling under US GAAP. They were superseded by ASU 2017-07 (ASC 715 amended \u2014 Presentation of Net Periodic Pension and Postretirement Benefit Cost), which became effective for fiscal years beginning after December 15, 2017 (Doc 1). ASU 2017-07 is currently the controlling guidance (Doc 12).",
        "input_tokens": 4086,
        "output_tokens": 108
      },
      "track_b": {
        "_skipped": true
      },
      "track_a_score": {
        "currency_correct": 1,
        "anchor_leak": 0,
        "judge_text": "currency_correct=1  anchor_leak=0\n\n**Reasoning:**\n\n- **currency_correct = 1**: The answer explicitly states that the pre"
      },
      "track_b_score": {
        "_skipped": true
      }
    },
    {
      "pair_id": "fasb_019",
      "topic": "Pre-ASU 2018-15 Cloud Computing Arrangements (implementation costs)",
      "superseded_by": "ASC 350-40 \u2014 Cloud Computing Arrangement Implementation Costs",
      "track_a_latency_ms": 3968.155860900879,
      "track_a": {
        "text": "**No.** Pre-ASU 2018-15 implementation cost rules are no longer controlling guidance for cloud computing arrangements. ASU 2018-15 (ASC 350-40) superseded the prior standard and became effective in 2020 for public entities and 2021 for private entities (Doc 1 and Doc 12).",
        "input_tokens": 4129,
        "output_tokens": 80
      },
      "track_b": {
        "_skipped": true
      },
      "track_a_score": {
        "currency_correct": 1,
        "anchor_leak": 0,
        "judge_text": "currency_correct=1  anchor_leak=0\n\nThe answer correctly identifies that the legacy standard (Pre-ASU 2018-15) is no long"
      },
      "track_b_score": {
        "_skipped": true
      }
    },
    {
      "pair_id": "fasb_020",
      "topic": "IAS 27 (pre-2011) \u2014 Consolidated and Separate Financial Statements",
      "superseded_by": "IFRS 10 \u2014 Consolidated Financial Statements",
      "track_a_latency_ms": 4421.101093292236,
      "track_a": {
        "text": "No, IAS 27 is no longer the controlling IFRS standard for consolidation. **IFRS 10 Consolidated Financial Statements** (effective January 1, 2013) superseded and replaced IAS 27 (pre-2011) consolidation guidance, as documented in Doc 1. IFRS 10 now provides the controlling guidance on the definition of control and consolidation requirements under IFRS.",
        "input_tokens": 1901,
        "output_tokens": 97
      },
      "track_b": {
        "_skipped": true
      },
      "track_a_score": {
        "currency_correct": 1,
        "anchor_leak": 0,
        "judge_text": "currency_correct=1  anchor_leak=0\n\nThe answer correctly identifies that IAS 27 (pre-2011) was superseded by IFRS 10, nam"
      },
      "track_b_score": {
        "_skipped": true
      }
    }
  ]
}