Triple
T22388015
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | International Public Sector Accounting Standards |
E553443
|
entity |
| Predicate | includes |
P1393
|
FINISHED |
| Object | accrual-based IPSAS |
—
|
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: accrual-based IPSAS | Statement: [International Public Sector Accounting Standards, includes, accrual-based IPSAS]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: accrual-based IPSAS Context triple: [International Public Sector Accounting Standards, includes, accrual-based IPSAS]
-
A.
IAS 39 Financial Instruments: Recognition and Measurement
IAS 39 Financial Instruments: Recognition and Measurement was an international accounting standard that set out rules for classifying, measuring, and recognizing financial instruments before being superseded by IFRS 9.
-
B.
International Public Sector Accounting Standards
chosen
International Public Sector Accounting Standards are a set of globally recognized accounting rules designed to improve the quality, transparency, and comparability of financial reporting by public sector entities.
-
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.
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.
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_69e11e4cf87c8190a1ff474daec326b7 |
completed | April 16, 2026, 5:37 p.m. |
| NER | Named-entity recognition | batch_69f15857fb588190b8180963aedd69c0 |
completed | April 29, 2026, 1:01 a.m. |
Created at: April 16, 2026, 8:45 p.m.