Triple
T4575745
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | APB Opinions |
E123137
|
entity |
| Predicate | instanceOf |
P0
|
FINISHED |
| Object | authoritative accounting pronouncement |
C4305
|
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: authoritative accounting pronouncement Context triple: [APB Opinions, instanceOf, authoritative accounting pronouncement]
-
A.
accounting standard framework
An accounting standard framework is a structured set of principles, rules, and guidelines that govern how financial transactions are recorded, measured, presented, and disclosed in financial statements to ensure consistency, transparency, and comparability.
-
B.
public statement
A public statement is an official or formal communication made openly to a broad audience, typically to inform, clarify, or influence public understanding or opinion on a particular issue.
-
C.
official standard
chosen
An official standard is an authoritative, formally approved specification or guideline established by a recognized body to ensure consistency, compatibility, and quality across products, services, or processes.
-
D.
financial reporting framework
A financial reporting framework is a structured set of principles, standards, and rules that guide how an entity measures, recognizes, presents, and discloses financial information in its financial statements.
-
E.
appointing authority
An appointing authority is an individual or entity legally empowered to select, hire, promote, or otherwise make official personnel decisions for positions within an organization or governmental body.
- F. None of above.
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_69bd46466c7081909d07f36be2d08804 |
completed | March 20, 2026, 1:06 p.m. |
Created at: March 20, 2026, 1:10 p.m.