Triple
T18600194
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | IAS 1 Presentation of Financial Statements |
E454596
|
entity |
| Predicate | hasVersion |
P455
|
FINISHED |
| Object | IAS 1 (revised 2007) |
—
|
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 1 (revised 2007) | Statement: [IAS 1 Presentation of Financial Statements, hasVersion, IAS 1 (revised 2007)]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IAS 1 (revised 2007) Context triple: [IAS 1 Presentation of Financial Statements, hasVersion, IAS 1 (revised 2007)]
-
A.
IAS 1 Presentation of Financial Statements
chosen
IAS 1 Presentation of Financial Statements is an International Accounting Standard that sets out the overall requirements for the structure, content, and minimum disclosures of general purpose financial statements.
-
B.
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.
-
C.
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standard that prescribed the classification and accounting treatment of finance and operating leases before being superseded by IFRS 16.
-
D.
IAS 12 Income Taxes
IAS 12 Income Taxes is an International Accounting Standard that prescribes the accounting treatment for current and deferred income taxes in financial statements.
-
E.
IAS 11 Construction Contracts
IAS 11 Construction Contracts was an international accounting standard that prescribed how to recognize revenue and costs for long-term construction contracts before being replaced by IFRS 15.
- 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_69d8d38ae7e081908a98df1251842402 |
completed | April 10, 2026, 10:40 a.m. |
| NER | Named-entity recognition | batch_69e5475018548190a2f497081af7ce55 |
completed | April 19, 2026, 9:21 p.m. |
Created at: April 10, 2026, 11:45 a.m.