Triple
T18566078
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | IFRS for SMEs |
E453763
|
entity |
| Predicate | instanceOf |
P0
|
FINISHED |
| Object | simplified IFRS framework |
C5321
|
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: simplified IFRS framework Context triple: [IFRS for SMEs, instanceOf, simplified IFRS framework]
-
A.
accounting standard framework
chosen
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.
-
B.
financial reporting framework
A financial reporting framework is a structured set of principles, standards, and rules that guide how an entity measures, recognizes, presents, and discloses financial information in its financial statements.
-
C.
OECD framework
The OECD framework is a structured set of principles, guidelines, and indicators developed by the Organisation for Economic Co-operation and Development to help governments and organizations design, implement, and evaluate policies in areas such as economic performance, education, governance, and sustainable development.
-
D.
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.
-
E.
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.
- 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.