Triple
T22050510
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | Accounting Standards Codification |
E544868
|
entity |
| Predicate | updatedBy |
P1121
|
FINISHED |
| Object | Accounting Standards Updates |
—
|
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: Accounting Standards Updates | Statement: [Accounting Standards Codification, updatedBy, Accounting Standards Updates]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Accounting Standards Updates Context triple: [Accounting Standards Codification, updatedBy, Accounting Standards Updates]
-
A.
Accounting Standards Updates
chosen
Accounting Standards Updates are formal pronouncements that revise or clarify U.S. generally accepted accounting principles, providing authoritative guidance on financial reporting and accounting practices.
-
B.
Statements of Financial Accounting Standards
Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
-
C.
Federal Accounting Standards Advisory Board standards
Federal Accounting Standards Advisory Board standards are U.S. federal government accounting and financial reporting principles that provide authoritative guidance for preparing and presenting federal agencies’ financial statements.
-
D.
FASB Accounting Standards Codification
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
-
E.
FASB Staff Positions
FASB Staff Positions are authoritative guidance documents issued by the Financial Accounting Standards Board to clarify, interpret, or amend existing accounting standards and related pronouncements.
- 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_69e11e32445c8190ab97089b48a130bb |
completed | April 16, 2026, 5:36 p.m. |
| NER | Named-entity recognition | batch_69f128323fb08190b9592fd08a96cba0 |
completed | April 28, 2026, 9:35 p.m. |
Created at: April 16, 2026, 8:26 p.m.