Triple
T22050528
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | General Principles (Topic 105) |
E544869
|
entity |
| Predicate | instanceOf |
P0
|
FINISHED |
| Object | U.S. GAAP authoritative guidance |
C45731
|
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: U.S. GAAP authoritative guidance Context triple: [General Principles (Topic 105), instanceOf, U.S. GAAP authoritative guidance]
-
A.
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.
-
B.
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.
-
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.
IFRS standard-level pronouncement
An IFRS standard-level pronouncement is an authoritative document issued by the International Accounting Standards Board that sets out specific accounting requirements, principles, and guidance to be applied in the preparation and presentation of financial statements.
-
E.
IFRS standard
An IFRS standard is an internationally recognized accounting rule or guideline issued by the IASB that prescribes how specific types of transactions and events should be reported in financial statements.
- 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.