Triple
T4575775
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | APB Opinions |
E123137
|
entity |
| Predicate | relatedTo |
P37
|
FINISHED |
| Object |
FASB Statements of Financial Accounting Concepts
FASB Statements of Financial Accounting Concepts are a series of pronouncements issued by the Financial Accounting Standards Board that establish the theoretical foundation and objectives underlying U.S. financial accounting and reporting standards.
|
E454592
|
NE FINISHED |
How this triple was built (4 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: FASB Statements of Financial Accounting Concepts | Statement: [APB Opinions, relatedTo, FASB Statements of Financial Accounting Concepts]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: FASB Statements of Financial Accounting Concepts Context triple: [APB Opinions, relatedTo, FASB Statements of Financial Accounting Concepts]
-
A.
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.
-
B.
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.
-
C.
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.
-
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 Interpretations
FASB Interpretations are authoritative pronouncements issued by the Financial Accounting Standards Board that clarify, explain, or elaborate on existing accounting standards to ensure consistent application in financial reporting.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NEDg
Description generation
gpt-5.1
Instruction
Generate a one-sentence description of the target entity. You are given a context triple in the form (subject, predicate, object), where the object is the target entity. # Instructions Use the triple to infer relevant information about the entity. Describe the entity based on what is most defining, well-known. Avoid repeating the information from the triple, unless really essential. # Response Format Return only the sentence: "Description: [one-sentence description of the target entity]"
Input
Entity: FASB Statements of Financial Accounting Concepts Triple: [APB Opinions, relatedTo, FASB Statements of Financial Accounting Concepts]
Generated description
FASB Statements of Financial Accounting Concepts are a series of pronouncements issued by the Financial Accounting Standards Board that establish the theoretical foundation and objectives underlying U.S. financial accounting and reporting standards.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: FASB Statements of Financial Accounting Concepts Target entity description: FASB Statements of Financial Accounting Concepts are a series of pronouncements issued by the Financial Accounting Standards Board that establish the theoretical foundation and objectives underlying U.S. financial accounting and reporting standards.
-
A.
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.
-
B.
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.
-
C.
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.
-
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 Interpretations
FASB Interpretations are authoritative pronouncements issued by the Financial Accounting Standards Board that clarify, explain, or elaborate on existing accounting standards to ensure consistent application in financial reporting.
- F. None of above. chosen
Provenance (5 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_69bd46466c7081909d07f36be2d08804 |
completed | March 20, 2026, 1:06 p.m. |
| NER | Named-entity recognition | batch_69bd58dfe3508190b21836079e951a3c |
completed | March 20, 2026, 2:25 p.m. |
| NED1 | Entity disambiguation (via context triple) | batch_69bde08756548190bb8433854c3efe01 |
completed | March 21, 2026, 12:04 a.m. |
| NEDg | Description generation | batch_69bde129ec748190af03e37c8d47ab3c |
completed | March 21, 2026, 12:07 a.m. |
| NED2 | Entity disambiguation (via description) | batch_69bde1c01e7081909eb968b5603ee2b0 |
completed | March 21, 2026, 12:09 a.m. |
Created at: March 20, 2026, 1:10 p.m.