Triple

T22388016
Position Surface form Disambiguated ID Type / Status
Subject International Public Sector Accounting Standards E553443 entity
Predicate includes P1393 FINISHED
Object cash-basis IPSAS — 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: cash-basis IPSAS | Statement: [International Public Sector Accounting Standards, includes, cash-basis IPSAS]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: cash-basis IPSAS
Context triple: [International Public Sector Accounting Standards, includes, cash-basis IPSAS]
  • A. IAS 18 Revenue
    IAS 18 Revenue was an International Accounting Standard that provided guidance on the recognition and measurement of revenue from the sale of goods, rendering of services, and use of entity assets before being replaced by IFRS 15.
  • B. 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.
  • C. IAS 1 Presentation of Financial Statements
    IAS 1 Presentation of Financial Statements is an International Accounting Standard that sets out the overall requirements for the structure, content, and minimum disclosures of general purpose financial statements.
  • D. 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.
  • E. 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.
  • 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: cash-basis IPSAS
Target entity description: Cash-basis IPSAS is an international public sector accounting standard that prescribes financial reporting requirements for governments and public entities using the cash basis of accounting.
  • A. IAS 18 Revenue
    IAS 18 Revenue was an International Accounting Standard that provided guidance on the recognition and measurement of revenue from the sale of goods, rendering of services, and use of entity assets before being replaced by IFRS 15.
  • B. 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.
  • C. IAS 1 Presentation of Financial Statements
    IAS 1 Presentation of Financial Statements is an International Accounting Standard that sets out the overall requirements for the structure, content, and minimum disclosures of general purpose financial statements.
  • D. 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.
  • E. 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.
  • F. None of above. chosen

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.