Triple
T18565690
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | FASB Technical Bulletins |
E453754
|
entity |
| Predicate | instanceOf |
P0
|
FINISHED |
| Object | U.S. GAAP literature |
C5322
|
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: U.S. GAAP literature Context triple: [FASB Technical Bulletins, instanceOf, U.S. GAAP literature]
-
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.
audit law
Audit law is the body of legal rules and regulations that governs how financial audits are planned, conducted, reported, and overseen to ensure transparency, accuracy, and accountability in financial reporting.
-
C.
financial reporting framework
chosen
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.
-
D.
American Law Institute project
An American Law Institute project is a structured scholarly initiative undertaken by the American Law Institute to clarify, modernize, and improve the law through restatements, principles, or model codes.
-
E.
international financial standard‑setting body collection
A collection of international financial standard‑setting bodies comprises the organizations that collaboratively develop, issue, and promote globally recognized principles, rules, and frameworks governing financial reporting, regulation, and market practices.
- 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_69d8d38974308190a9174430ef256b73 |
completed | April 10, 2026, 10:40 a.m. |
Created at: April 10, 2026, 11:43 a.m.