Triple
T18566021
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | IFRIC Interpretations |
E453761
|
entity |
| Predicate | example |
P1259
|
FINISHED |
| Object | IFRIC 22 Foreign Currency Transactions and Advance Consideration |
—
|
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: IFRIC 22 Foreign Currency Transactions and Advance Consideration | Statement: [IFRIC Interpretations, example, IFRIC 22 Foreign Currency Transactions and Advance Consideration]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IFRIC 22 Foreign Currency Transactions and Advance Consideration Context triple: [IFRIC Interpretations, example, IFRIC 22 Foreign Currency Transactions and Advance Consideration]
-
A.
IFRIC Interpretations
chosen
IFRIC Interpretations are authoritative guidance issued by the IFRS Interpretations Committee to clarify the application of International Financial Reporting Standards in specific accounting scenarios.
-
B.
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.
-
C.
IFRS 15 Revenue from Contracts with Customers
IFRS 15 Revenue from Contracts with Customers is an international accounting standard that sets out a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
-
D.
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets is an International Accounting Standard that sets out the criteria and measurement rules for recognizing and disclosing provisions, contingent liabilities, and contingent assets in financial statements.
-
E.
IFRS Conceptual Framework for Financial Reporting
The IFRS Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the preparation and presentation of financial statements under International Financial Reporting Standards.
- 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.