Triple
T18567127
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | ASC 260 Earnings Per Share |
E453783
|
entity |
| Predicate | classification |
P87
|
FINISHED |
| Object | Topic 260 in the FASB Codification |
—
|
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: Topic 260 in the FASB Codification | Statement: [ASC 260 Earnings Per Share, classification, Topic 260 in the FASB Codification]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Topic 260 in the FASB Codification Context triple: [ASC 260 Earnings Per Share, classification, Topic 260 in the FASB Codification]
-
A.
FASB Accounting Standards Codification
chosen
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
-
B.
Topic 326 Financial Instruments—Credit Losses
Topic 326 Financial Instruments—Credit Losses is a U.S. GAAP accounting standard that establishes the current expected credit loss (CECL) model for measuring and recognizing credit losses on financial assets.
-
C.
Emerging Issues Task Force (EITF) Issues
Emerging Issues Task Force (EITF) Issues are specific, often time-sensitive accounting questions or problems addressed by the EITF to provide interpretive guidance within U.S. GAAP.
-
D.
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.
-
E.
FASB Statements of Financial Accounting Concepts
FASB Statements of Financial Accounting Concepts are a series of pronouncements issued by the Financial Accounting Standards Board that establish the theoretical foundation and objectives underlying U.S. financial accounting and reporting standards.
- 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.