Triple

T18566874
Position Surface form Disambiguated ID Type / Status
Subject IAS 40 E453778 entity
Predicate relatedStandard P37 FINISHED
Object IAS 16 Property, Plant and Equipment — 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: IAS 16 Property, Plant and Equipment | Statement: [IAS 40, relatedStandard, IAS 16 Property, Plant and Equipment]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: IAS 16 Property, Plant and Equipment
Context triple: [IAS 40, relatedStandard, IAS 16 Property, Plant and Equipment]
  • A. IAS 16 Property, Plant and Equipment chosen
    IAS 16 Property, Plant and Equipment is an International Accounting Standard that prescribes the accounting treatment for tangible long-term assets, including their recognition, measurement, depreciation, and derecognition.
  • B. ASC 360 Property, Plant, and Equipment
    ASC 360 Property, Plant, and Equipment is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, depreciation, and impairment of long-lived tangible assets used in operations.
  • C. IAS 40 Investment Property
    IAS 40 Investment Property is an International Accounting Standard that prescribes the accounting treatment, recognition, and disclosure requirements for property held to earn rentals or for capital appreciation.
  • D. IAS 37 Provisions, Contingent Liabilities and Contingent Assets
    IAS 37 Provisions, Contingent Liabilities and Contingent Assets is an International Accounting Standard that sets out the criteria and measurement rules for recognizing and disclosing provisions, contingent liabilities, and contingent assets in financial statements.
  • E. IAS 17 Leases
    IAS 17 Leases was an international accounting standard that prescribed the classification and accounting treatment of finance and operating leases before being superseded by IFRS 16.
  • 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_69e53aff027481909ca7257967967650 completed April 19, 2026, 8:28 p.m.
Created at: April 10, 2026, 11:43 a.m.