Triple

T18565779
Position Surface form Disambiguated ID Type / Status
Subject Emerging Issues Task Force (EITF) Issues E453755 entity
Predicate codifiedInto P775 FINISHED
Object FASB Accounting Standards Codification subtopics — NE NERFINISHED

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: FASB Accounting Standards Codification subtopics | Statement: [Emerging Issues Task Force (EITF) Issues, codifiedInto, FASB Accounting Standards Codification subtopics]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: FASB Accounting Standards Codification subtopics
Context triple: [Emerging Issues Task Force (EITF) Issues, codifiedInto, FASB Accounting Standards Codification subtopics]
  • A. 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.
  • B. 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Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
  • C. FASB Statements of Financial Accounting Concepts
    FASB Statements of Financial Accounting Concepts are a series of pronouncements issued by the Financial Accounting Standards Board that establish the theoretical foundation and objectives underlying U.S. financial accounting and reporting standards.
  • D. Accounting Standards Updates
    Accounting Standards Updates are formal pronouncements that revise or clarify U.S. generally accepted accounting principles, providing authoritative guidance on financial reporting and accounting practices.
  • E. AICPA attestation standards
    AICPA attestation standards are a set of professional guidelines issued by the American Institute of Certified Public Accountants that govern how CPAs perform and report on assurance engagements such as SOC examinations.
  • F. None of above.
  • G. Unsure - the case is ambiguous/there is not enough information to decide.

Provenance (2 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_69d8d38974308190a9174430ef256b73 completed April 10, 2026, 10:40 a.m.
NER Named-entity recognition batch_69e53afe3ee081909eeee62c889948f4 completed April 19, 2026, 8:28 p.m.
Created at: April 10, 2026, 11:43 a.m.