Triple
T18566135
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | IFRS 15 Revenue from Contracts with Customers |
E453764
|
entity |
| Predicate | supersedes |
P2251
|
FINISHED |
| Object | IFRIC 15 Agreements for the Construction of Real Estate |
—
|
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 15 Agreements for the Construction of Real Estate | Statement: [IFRS 15 Revenue from Contracts with Customers, supersedes, IFRIC 15 Agreements for the Construction of Real Estate]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IFRIC 15 Agreements for the Construction of Real Estate Context triple: [IFRS 15 Revenue from Contracts with Customers, supersedes, IFRIC 15 Agreements for the Construction of Real Estate]
-
A.
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.
-
B.
IFRS 11 Joint Arrangements
IFRS 11 Joint Arrangements is an accounting standard that sets out principles for financial reporting by entities that have interests in joint arrangements, focusing on the rights and obligations arising from joint control.
-
C.
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.
-
D.
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations is an International Financial Reporting Standard that prescribes classification, measurement, and disclosure requirements for assets intended for sale and for components of an entity that have been discontinued.
-
E.
IFRS 12 Disclosure of Interests in Other Entities
IFRS 12 Disclosure of Interests in Other Entities is an international accounting standard that sets out comprehensive disclosure requirements for a reporting entity’s interests in subsidiaries, joint arrangements, associates, and unconsolidated structured entities to help users assess the nature, risks, and financial effects of those interests.
- 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.