Triple

T4575901
Position Surface form Disambiguated ID Type / Status
Subject International Financial Reporting Standards E123139 entity
Predicate includesStandard P19701 FINISHED
Object IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors E123139 NE FINISHED

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: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors | Statement: [International Financial Reporting Standards, includesStandard, IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
Context triple: [International Financial Reporting Standards, includesStandard, IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors]
  • A. IFRS
    IFRS (International Financial Reporting Standards) is a globally used set of accounting standards designed to bring transparency, comparability, and consistency to financial statements across different countries.
  • B. ASC 350 Intangibles—Goodwill and Other
    ASC 350 Intangibles—Goodwill and Other is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and impairment testing of goodwill and other intangible assets.
  • C. International Financial Reporting Standards chosen
    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.
  • D. 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.
  • E. 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.
  • F. None of above.
  • G. Unsure - the case is ambiguous/there is not enough information to decide.

Provenance (3 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_69bd46466c7081909d07f36be2d08804 completed March 20, 2026, 1:06 p.m.
NER Named-entity recognition batch_69bd58dfe3508190b21836079e951a3c completed March 20, 2026, 2:25 p.m.
NED1 Entity disambiguation (via context triple) batch_69bdd3e656a08190bb48d2ecae1eb798 completed March 20, 2026, 11:10 p.m.
Created at: March 20, 2026, 1:10 p.m.