Triple
T18600020
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | International Accounting Standards |
E454593
|
entity |
| Predicate | governs |
P760
|
FINISHED |
| Object | Financial Instruments: Recognition and Measurement |
—
|
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: Financial Instruments: Recognition and Measurement | Statement: [International Accounting Standards, governs, Financial Instruments: Recognition and Measurement]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Financial Instruments: Recognition and Measurement Context triple: [International Accounting Standards, governs, Financial Instruments: Recognition and Measurement]
-
A.
IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions
IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions was an International Accounting Standard that prescribed specific disclosure requirements for banks and similar financial institutions to enhance transparency and comparability of their financial statements.
-
B.
IFRS 9 Financial Instruments
chosen
IFRS 9 Financial Instruments is an international accounting standard that sets out principles for the classification, measurement, impairment, and hedge accounting of financial instruments.
-
C.
IAS 32 Financial Instruments: Presentation
IAS 32 Financial Instruments: Presentation is an International Accounting Standard that sets out principles for classifying and presenting financial instruments as liabilities or equity in financial statements.
-
D.
IFRS 13 Fair Value Measurement
IFRS 13 Fair Value Measurement is an International Financial Reporting Standard that provides a single, comprehensive framework for measuring fair value and requiring related disclosures across various types of assets, liabilities, and transactions.
-
E.
Conceptual Framework for Financial Reporting
The Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the development, interpretation, and application of 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_69d8d38ae7e081908a98df1251842402 |
completed | April 10, 2026, 10:40 a.m. |
| NER | Named-entity recognition | batch_69e5475018548190a2f497081af7ce55 |
completed | April 19, 2026, 9:21 p.m. |
Created at: April 10, 2026, 11:45 a.m.