Triple

T4575534
Position Surface form Disambiguated ID Type / Status
Subject Financial Accounting Standards Board E123132 entity
Predicate develops P73 FINISHED
Object Generally Accepted Accounting Principles in the United States E127361 NE FINISHED

Named-entity recognition

Before disambiguation, gpt-5-mini classified whether the object phrase is a named entity — the step behind the object's NE type shown above.

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: Generally Accepted Accounting Principles in the United States | Statement: [Financial Accounting Standards Board, develops, Generally Accepted Accounting Principles in the United States]

Disambiguation candidates (1 decision)

The exact options the model was shown at each disambiguation step, with the option it chose highlighted — the evidence behind this triple's disambiguated ids.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: Generally Accepted Accounting Principles in the United States
Context triple: [Financial Accounting Standards Board, develops, Generally Accepted Accounting Principles in the United States]
  • A. Accounting Research Bulletins
    Accounting Research Bulletins were early authoritative pronouncements issued by the American Institute of Accountants’ Committee on Accounting Procedure that helped shape and standardize U.S. accounting practices before modern GAAP codification.
  • B. FASB Accounting Standards Codification chosen
    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.
  • C. Statements of Financial Accounting Standards
    Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
  • D. International Financial Reporting Standards
    International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
  • 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 (3 batches)

Stage Batch ID Job type Status
creating batch_69bd46466c7081909d07f36be2d08804 elicitation completed
NER batch_69bd58dfe3508190b21836079e951a3c ner completed
NED1 batch_69bdd3e656a08190bb48d2ecae1eb798 ned_source_triple completed
Created at: March 20, 2026, 1:10 p.m.