Triple
T18564818
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | International Accounting Standards Board |
E453735
|
entity |
| Predicate | develops |
P73
|
FINISHED |
| Object | IFRS for SMEs Standard |
—
|
NE NERFINISHED |
How this triple was built (2 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 for SMEs Standard | Statement: [International Accounting Standards Board, develops, IFRS for SMEs Standard]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IFRS for SMEs Standard Context triple: [International Accounting Standards Board, develops, IFRS for SMEs Standard]
-
A.
IFRS for SMEs
chosen
IFRS for SMEs is a simplified set of international financial reporting standards designed specifically to meet the needs and capabilities of small and medium-sized entities.
-
B.
IFRS
IFRS is the national firefighting and rescue authority of Israel responsible for emergency response, fire prevention, and public safety.
-
C.
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.
-
D.
IFRS Conceptual Framework for Financial Reporting
The IFRS Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the preparation and presentation of financial statements under International Financial Reporting Standards.
-
E.
IAS 1 Presentation of Financial Statements
IAS 1 Presentation of Financial Statements is an International Accounting Standard that sets out the overall requirements for the structure, content, and minimum disclosures of general purpose financial statements.
- F. None of above.
- G. Unsure - the case is ambiguous/there is not enough information to decide.
Provenance (2 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_69d8d38974308190a9174430ef256b73 |
completed | April 10, 2026, 10:40 a.m. |
| NER | Named-entity recognition | batch_69e53afd8114819093b57d86f8213311 |
completed | April 19, 2026, 8:28 p.m. |
Created at: April 10, 2026, 11:42 a.m.