Triple
T22050635
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | Revenue (Topic 606) |
E544871
|
entity |
| Predicate | basedOn |
P98
|
FINISHED |
| Object | IFRS 15 Revenue from Contracts with Customers |
—
|
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: IFRS 15 Revenue from Contracts with Customers | Statement: [Revenue (Topic 606), basedOn, IFRS 15 Revenue from Contracts with Customers]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IFRS 15 Revenue from Contracts with Customers Context triple: [Revenue (Topic 606), basedOn, IFRS 15 Revenue from Contracts with Customers]
-
A.
IFRS 15 Revenue from Contracts with Customers
chosen
IFRS 15 Revenue from Contracts with Customers is an international accounting standard that sets out a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
-
B.
ASC 606 Revenue from Contracts with Customers
ASC 606 Revenue from Contracts with Customers is a U.S. GAAP accounting standard issued by the FASB that provides a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
-
C.
IFRS 16 Leases
IFRS 16 Leases is an International Financial Reporting Standard that overhauled lease accounting by requiring lessees to recognize most leases on the balance sheet as right-of-use assets and lease liabilities.
-
D.
IFRS 17 Insurance Contracts
IFRS 17 Insurance Contracts is an international accounting standard that sets out principles for the recognition, measurement, presentation, and disclosure of insurance contracts to ensure consistent and transparent financial reporting by insurers.
-
E.
IFRS 9 Financial Instruments
IFRS 9 Financial Instruments is an international accounting standard that sets out principles for the classification, measurement, impairment, and hedge accounting of financial instruments.
- 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.