Triple
T18566077
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | IFRS for SMEs |
E453763
|
entity |
| Predicate | instanceOf |
P0
|
FINISHED |
| Object | International Financial Reporting Standard |
C1803
|
CONCEPT FINISHED |
How this triple was built (1 step)
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.
CD
Concept disambiguation
gpt-5-mini-2025-08-07
Target class: International Financial Reporting Standard Context triple: [IFRS for SMEs, instanceOf, International Financial Reporting Standard]
-
A.
international financial standard‑setting body collection
A collection of international financial standard‑setting bodies comprises the organizations that collaboratively develop, issue, and promote globally recognized principles, rules, and frameworks governing financial reporting, regulation, and market practices.
-
B.
international statistical standard
An international statistical standard is a globally agreed framework of concepts, definitions, classifications, and methods that ensures data are collected, compiled, and reported in a consistent and comparable way across countries and over time.
-
C.
international standard
chosen
An international standard is an agreed-upon set of rules, guidelines, or specifications established by recognized global bodies to ensure compatibility, safety, and quality across countries and industries.
-
D.
accounting standard framework
An accounting standard framework is a structured set of principles, rules, and guidelines that govern how financial transactions are recorded, measured, presented, and disclosed in financial statements to ensure consistency, transparency, and comparability.
-
E.
IMF guideline
An IMF guideline is a recommended policy framework or set of best practices issued by the International Monetary Fund to help member countries design and implement sound economic and financial policies.
- F. None of above.
Provenance (1 batch)
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. |
Created at: April 10, 2026, 11:43 a.m.