Triple
T22050696
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | Topic 326 Financial Instruments—Credit Losses |
E544872
|
entity |
| Predicate | codifiedBy |
P1115
|
FINISHED |
| Object | Accounting Standards Update 2016-13 |
—
|
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: Accounting Standards Update 2016-13 | Statement: [Topic 326 Financial Instruments—Credit Losses, codifiedBy, Accounting Standards Update 2016-13]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Accounting Standards Update 2016-13 Context triple: [Topic 326 Financial Instruments—Credit Losses, codifiedBy, Accounting Standards Update 2016-13]
-
A.
Accounting Standards Updates
chosen
Accounting Standards Updates are formal pronouncements that revise or clarify U.S. generally accepted accounting principles, providing authoritative guidance on financial reporting and accounting practices.
-
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 15 Revenue from Contracts with Customers
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.
-
D.
FASB Accounting Standards Codification
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
-
E.
FASB Statement No. 160
FASB Statement No. 160 is an accounting standard that significantly changed how noncontrolling (minority) interests in consolidated financial statements are reported and presented under U.S. GAAP.
- 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.