Triple

T18566533
Position Surface form Disambiguated ID Type / Status
Subject IFRS 3 Business Combinations E453771 entity
Predicate superseded P101 FINISHED
Object IAS 22 Business Combinations — NE NERFINISHED

How this triple was built (3 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Phrase: IAS 22 Business Combinations | Statement: [IFRS 3 Business Combinations, superseded, IAS 22 Business Combinations]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: IAS 22 Business Combinations
Context triple: [IFRS 3 Business Combinations, superseded, IAS 22 Business Combinations]
  • A. 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.
  • B. 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.
  • C. 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.
  • D. IAS 12 Income Taxes
    IAS 12 Income Taxes is an International Accounting Standard that prescribes the accounting treatment for current and deferred income taxes in financial statements.
  • E. ASC 810 Consolidation
    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.
  • F. None of above. chosen
  • G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07 
Target entity: IAS 22 Business Combinations
Target entity description: IAS 22 Business Combinations was a former International Accounting Standard that provided guidance on the accounting treatment of business combinations before being replaced by IFRS 3.
  • A. IFRS 3 Business Combinations chosen
    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.
  • B. 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.
  • C. 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.
  • D. IAS 12 Income Taxes
    IAS 12 Income Taxes is an International Accounting Standard that prescribes the accounting treatment for current and deferred income taxes in financial statements.
  • E. ASC 810 Consolidation
    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.
  • F. None of above.

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_69e53aff027481909ca7257967967650 completed April 19, 2026, 8:28 p.m.
Created at: April 10, 2026, 11:43 a.m.