Triple

T18600195
Position Surface form Disambiguated ID Type / Status
Subject IAS 1 Presentation of Financial Statements E454596 entity
Predicate hasVersion P455 FINISHED
Object IAS 1 (amended 2011) — 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 (amended 2011) | Statement: [IAS 1 Presentation of Financial Statements, hasVersion, IAS 1 (amended 2011)]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: IAS 1 (amended 2011)
Context triple: [IAS 1 Presentation of Financial Statements, hasVersion, IAS 1 (amended 2011)]
  • 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 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.
  • C. 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.
  • D. 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.
  • E. IAS 16 Property, Plant and Equipment
    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.
  • 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.