Triple
T18565859
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | ARB No. 51 |
E453758
|
entity |
| Predicate | codifiedIn |
P775
|
FINISHED |
| Object | FASB ASC Topic 810 |
—
|
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 ASC Topic 810 | Statement: [ARB No. 51, codifiedIn, FASB ASC Topic 810]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: FASB ASC Topic 810 Context triple: [ARB No. 51, codifiedIn, FASB ASC Topic 810]
-
A.
ASC 810 Consolidation
chosen
ASC 810 Consolidation is a U.S. GAAP accounting standard that provides guidance on when and how a reporting entity must consolidate financial statements of other entities it controls, including variable interest entities.
-
B.
IFRS 10 Consolidated Financial Statements
IFRS 10 Consolidated Financial Statements is an international accounting standard that sets out principles for presenting and preparing consolidated financial statements when an entity controls one or more other entities.
-
C.
ASC 805 Business Combinations
ASC 805 Business Combinations is a U.S. GAAP accounting standard that provides guidance on how companies should recognize, measure, and disclose assets, liabilities, and goodwill arising from mergers and acquisitions.
-
D.
IFRS 3 Business Combinations
IFRS 3 Business Combinations is an international accounting standard that sets out the principles and requirements for how companies recognize, measure, and disclose business combinations such as mergers and acquisitions.
-
E.
IFRS 12 Disclosure of Interests in Other Entities
IFRS 12 Disclosure of Interests in Other Entities is an international accounting standard that sets out comprehensive disclosure requirements for a reporting entity’s interests in subsidiaries, joint arrangements, associates, and unconsolidated structured entities to help users assess the nature, risks, and financial effects of those interests.
- 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.