Triple
T1080058
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | US GAAP |
E23924
|
entity |
| Predicate | contrastedWith |
P278
|
FINISHED |
| Object |
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.
|
E123138
|
NE FINISHED |
How this triple was built (4 steps)
Every LLM step that produced this triple, in pipeline order — named-entity classification, the disambiguation choices (the exact options shown, with the pick highlighted), and the generated description. The batch + timestamp of each is in the Provenance table below.
NER
Named-entity recognition
gpt-5-mini
Instruction
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).
Input
Phrase: IFRS | Statement: [US GAAP, contrastedWith, IFRS]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IFRS Context triple: [US GAAP, contrastedWith, IFRS]
-
A.
US GAAP
US GAAP is the comprehensive set of accounting principles and standards that govern how U.S. companies prepare and present their financial statements.
-
B.
ISO standards
ISO standards are internationally agreed-upon specifications and guidelines developed by the International Organization for Standardization to ensure quality, safety, efficiency, and interoperability across products, services, and systems.
-
C.
ISO 15022
ISO 15022 is an international standard that defines a structured, machine-readable format for securities messaging used globally in financial markets.
-
D.
ISO Statutes
The ISO Statutes are the foundational governing rules that define the structure, objectives, and decision-making processes of the International Organization for Standardization.
-
E.
ISO 3297
ISO 3297 is the international standard that defines the structure, assignment, and use of the International Standard Serial Number (ISSN) for identifying serial publications.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NEDg
Description generation
gpt-5.1
Instruction
Generate a one-sentence description of the target entity. You are given a context triple in the form (subject, predicate, object), where the object is the target entity. # Instructions Use the triple to infer relevant information about the entity. Describe the entity based on what is most defining, well-known. Avoid repeating the information from the triple, unless really essential. # Response Format Return only the sentence: "Description: [one-sentence description of the target entity]"
Input
Entity: IFRS Triple: [US GAAP, contrastedWith, IFRS]
Generated description
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.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: IFRS Target entity description: 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.
-
A.
US GAAP
US GAAP is the comprehensive set of accounting principles and standards that govern how U.S. companies prepare and present their financial statements.
-
B.
ISO standards
ISO standards are internationally agreed-upon specifications and guidelines developed by the International Organization for Standardization to ensure quality, safety, efficiency, and interoperability across products, services, and systems.
-
C.
ISO 15022
ISO 15022 is an international standard that defines a structured, machine-readable format for securities messaging used globally in financial markets.
-
D.
ISO Statutes
The ISO Statutes are the foundational governing rules that define the structure, objectives, and decision-making processes of the International Organization for Standardization.
-
E.
ISO 3297
ISO 3297 is the international standard that defines the structure, assignment, and use of the International Standard Serial Number (ISSN) for identifying serial publications.
- F. None of above. chosen
Provenance (5 batches)
The batch behind each pipeline step, in order, with when it ran. Timestamps are batch-level — stages were processed in waves, so the object chain (NER → NED1 → NEDg → NED2) reads in order, but predicate / elicitation batches can sit in a different wave.
| Step | Stage | Batch ID | Status | When |
|---|---|---|---|---|
| creating | Elicitation | batch_69a493f1ddf48190a99d54b00e99f8ce |
completed | March 1, 2026, 7:30 p.m. |
| NER | Named-entity recognition | batch_69a4b94509d08190964509ea4a2d7912 |
completed | March 1, 2026, 10:10 p.m. |
| NED1 | Entity disambiguation (via context triple) | batch_69ac42addb188190a26dd3071abf64d6 |
completed | March 7, 2026, 3:22 p.m. |
| NEDg | Description generation | batch_69ac432a8a9881908c1199f7974e1491 |
completed | March 7, 2026, 3:24 p.m. |
| NED2 | Entity disambiguation (via description) | batch_69ac43a44c5481909b0427a7461c8dfb |
completed | March 7, 2026, 3:26 p.m. |
Created at: March 1, 2026, 7:42 p.m.