Triple

T5772550
Position Surface form Disambiguated ID Type / Status
Subject FASB Accounting Standards Codification E127361 entity
Predicate maintainedBy P86 FINISHED
Object Financial Accounting Standards Board E123132 NE FINISHED

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: Financial Accounting Standards Board
Context triple: [FASB Accounting Standards Codification, maintainedBy, Financial Accounting Standards Board]
  • A. Financial Accounting Standards Board chosen
    The Financial Accounting Standards Board is an independent U.S. organization that establishes and improves financial accounting and reporting standards for public and private companies.
  • B. Governmental Accounting Standards Board
    The Governmental Accounting Standards Board is an independent organization that establishes accounting and financial reporting standards for U.S. state and local governments.
  • C. Accounting Principles Board
    The Accounting Principles Board was a former U.S. standard-setting body responsible for issuing authoritative accounting guidelines before being succeeded by the Financial Accounting Standards Board.
  • 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Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.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. Financial Accounting Foundation
    The Financial Accounting Foundation is a U.S. nonprofit organization that oversees and supports the independent standard-setting boards responsible for establishing financial accounting and reporting standards.
  • 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_69c00834f6308190851b0abeddd8ed7e elicitation completed
NER batch_69c029adda188190a5c26c363614145f ner completed
NED1 batch_69c0a16ea7108190adb0756dac94c42c ned_source_triple completed
Created at: March 22, 2026, 3:50 p.m.