Triple
T18566134
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | IFRS 15 Revenue from Contracts with Customers |
E453764
|
entity |
| Predicate | supersedes |
P2251
|
FINISHED |
| Object | IFRIC 13 Customer Loyalty Programmes |
—
|
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: IFRIC 13 Customer Loyalty Programmes | Statement: [IFRS 15 Revenue from Contracts with Customers, supersedes, IFRIC 13 Customer Loyalty Programmes]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IFRIC 13 Customer Loyalty Programmes Context triple: [IFRS 15 Revenue from Contracts with Customers, supersedes, IFRIC 13 Customer Loyalty Programmes]
-
A.
IFRS 15 Revenue from Contracts with Customers
IFRS 15 Revenue from Contracts with Customers is an international accounting standard that sets out a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
-
B.
IFRIC Interpretations
chosen
IFRIC Interpretations are authoritative guidance issued by the IFRS Interpretations Committee to clarify the application of International Financial Reporting Standards in specific accounting scenarios.
-
C.
IFRS 2 Share-based Payment
IFRS 2 Share-based Payment is an accounting standard that prescribes how companies should recognize, measure, and disclose expenses and equity effects arising from share-based payment transactions such as stock options and share awards.
-
D.
IFRS 13 Fair Value Measurement
IFRS 13 Fair Value Measurement is an International Financial Reporting Standard that provides a single, comprehensive framework for measuring fair value and requiring related disclosures across various types of assets, liabilities, and transactions.
-
E.
ASC 606 Revenue from Contracts with Customers
ASC 606 Revenue from Contracts with Customers is a U.S. GAAP accounting standard issued by the FASB that provides a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
- 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_69e53afe3ee081909eeee62c889948f4 |
completed | April 19, 2026, 8:28 p.m. |
Created at: April 10, 2026, 11:43 a.m.