Triple
T22050559
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | General Principles (Topic 105) |
E544869
|
entity |
| Predicate | relatesTo |
P37
|
FINISHED |
| Object | Conceptual Framework for Financial Reporting |
—
|
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: Conceptual Framework for Financial Reporting | Statement: [General Principles (Topic 105), relatesTo, Conceptual Framework for Financial Reporting]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Conceptual Framework for Financial Reporting Context triple: [General Principles (Topic 105), relatesTo, Conceptual Framework for Financial Reporting]
-
A.
Conceptual Framework for Financial Reporting
chosen
The Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the development, interpretation, and application of International Financial Reporting Standards.
-
B.
IFRS Conceptual Framework for Financial Reporting
The IFRS Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the preparation and presentation of financial statements under International Financial Reporting Standards.
-
C.
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.
-
D.
Reports on the relation of accounting standards to corporate regulation
"Reports on the relation of accounting standards to corporate regulation" is a governmental investigative report analyzing how accounting rules influence and interact with the oversight and control of corporations.
-
E.
United Nations System of National Accounts
The United Nations System of National Accounts is an internationally agreed statistical framework that provides standardized concepts, definitions, classifications, and accounting rules for measuring a country’s economic activity and compiling national accounts such as GDP.
- 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_69e11e32445c8190ab97089b48a130bb |
completed | April 16, 2026, 5:36 p.m. |
| NER | Named-entity recognition | batch_69f1283386f081908b70df81f38a5b1c |
completed | April 28, 2026, 9:35 p.m. |
Created at: April 16, 2026, 8:26 p.m.