Triple
T18567131
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | ASC 260 Earnings Per Share |
E453783
|
entity |
| Predicate | interactsWith |
P3970
|
FINISHED |
| Object | ASC 718 Compensation—Stock Compensation |
—
|
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: ASC 718 Compensation—Stock Compensation | Statement: [ASC 260 Earnings Per Share, interactsWith, ASC 718 Compensation—Stock Compensation]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: ASC 718 Compensation—Stock Compensation Context triple: [ASC 260 Earnings Per Share, interactsWith, ASC 718 Compensation—Stock Compensation]
-
A.
ASC 718 Compensation—Stock Compensation
chosen
ASC 718 Compensation—Stock Compensation is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of share-based payment arrangements, such as stock options and restricted stock, granted to employees and other service providers.
-
B.
IFRS 2 Share-based Payment
IFRS 2 Share-based Payment is an accounting standard that prescribes how companies should recognize, measure, and disclose expenses and equity effects arising from share-based payment transactions such as stock options and share awards.
-
C.
ASC Topic 715
ASC Topic 715 is a section of the FASB Accounting Standards Codification that provides comprehensive guidance on accounting for employers’ defined benefit pension and other postretirement benefit plans.
-
D.
ASC 606 Revenue from Contracts with Customers
ASC 606 Revenue from Contracts with Customers is a U.S. GAAP accounting standard issued by the FASB that provides a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
-
E.
ASC 480 Distinguishing Liabilities from Equity
ASC 480 Distinguishing Liabilities from Equity is a U.S. GAAP accounting standard that provides guidance on how to classify financial instruments as either liabilities or equity in an entity’s financial statements.
- 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_69e53aff027481909ca7257967967650 |
completed | April 19, 2026, 8:28 p.m. |
Created at: April 10, 2026, 11:43 a.m.