Triple
T18566230
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | IAS 12 |
E453766
|
entity |
| Predicate | instanceOf |
P0
|
FINISHED |
| Object | International Accounting Standard |
C40893
|
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 Accounting Standard Context triple: [IAS 12, instanceOf, International Accounting Standard]
-
A.
IFRS standard
An IFRS standard is an internationally recognized accounting rule or guideline issued by the IASB that prescribes how specific types of transactions and events should be reported in financial statements.
-
B.
International Accounting Standards Board publication
chosen
An International Accounting Standards Board publication is an official document issued by the IASB that sets out, amends, or interprets international financial reporting standards and related guidance for global financial reporting.
-
C.
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.
-
D.
international standard
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.
-
E.
accounting standard interpretation
An accounting standard interpretation is an authoritative explanation or clarification that guides how specific accounting standards should be applied in practice to ensure consistent and accurate financial reporting.
- 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.