Triple
T22050527
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | General Principles (Topic 105) |
E544869
|
entity |
| Predicate | instanceOf |
P0
|
FINISHED |
| Object | FASB Accounting Standards Codification topic |
C45730
|
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: FASB Accounting Standards Codification topic Context triple: [General Principles (Topic 105), instanceOf, FASB Accounting Standards Codification topic]
-
A.
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.
-
B.
U.S. GAAP interpretive issue
A U.S. GAAP interpretive issue is a situation where the application, meaning, or scope of existing U.S. Generally Accepted Accounting Principles is unclear or disputed, requiring analysis, judgment, or authoritative guidance to resolve.
-
C.
accounting standard interpretation
An accounting standard interpretation is an authoritative explanation or clarification that guides how specific accounting standards should be applied in practice to ensure consistent and accurate financial reporting.
-
D.
Historical accounting pronouncement
A historical accounting pronouncement is an authoritative, time-specific standard or guideline issued by a regulatory or professional body that governed how financial transactions and reporting were to be recognized, measured, and disclosed in the past.
-
E.
International Accounting Standards Board publication
An International Accounting Standards Board publication is an official document issued by the IASB that sets out, amends, or interprets international financial reporting standards and related guidance for global financial reporting.
- F. None of above. chosen
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_69e11e32445c8190ab97089b48a130bb |
completed | April 16, 2026, 5:36 p.m. |
Created at: April 16, 2026, 8:26 p.m.