Triple
T18565840
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | ARB No. 51 |
E453758
|
entity |
| Predicate | instanceOf |
P0
|
FINISHED |
| Object | Historical accounting pronouncement |
C40890
|
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: Historical accounting pronouncement Context triple: [ARB No. 51, instanceOf, Historical 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.
historical system
A historical system is an organized framework of interrelated events, structures, and processes that evolve over time and shape the development and understanding of past societies.
-
C.
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.
-
D.
historical legal text
A historical legal text is a written document from a past era that records laws, legal decisions, or legal reasoning, reflecting the legal norms, institutions, and societal values of its time.
-
E.
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.
- F. None of above. chosen
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.