Triple
T18566380
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | IFRS Conceptual Framework for Financial Reporting |
E453769
|
entity |
| Predicate | instanceOf |
P0
|
FINISHED |
| Object | IFRS pronouncement |
C5322
|
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: IFRS pronouncement Context triple: [IFRS Conceptual Framework for Financial Reporting, instanceOf, IFRS pronouncement]
-
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.
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.
-
C.
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.
-
D.
financial reporting framework
chosen
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.
-
E.
ISO/IEC standard
An ISO/IEC standard is a formally agreed-upon specification developed jointly by the International Organization for Standardization (ISO) and the International Electrotechnical Commission (IEC) that defines common requirements, guidelines, or characteristics for products, services, or systems to ensure quality, safety, interoperability, and consistency across international markets.
- 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.