Triple

T4575841
Position Surface form Disambiguated ID Type / Status
Subject IFRS E123138 entity
Predicate includesStandard P19701 FINISHED
Object 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.
 E453766 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: IAS 12 Income Taxes | Statement: [IFRS, includesStandard, IAS 12 Income Taxes]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: IAS 12 Income Taxes
Context triple: [IFRS, includesStandard, IAS 12 Income Taxes]
  • A. ASC 740 Income Taxes
    ASC 740 Income Taxes is the U.S. GAAP accounting standard that provides comprehensive guidance on the recognition, measurement, presentation, and disclosure of income taxes in financial statements.
  • B. IFRS
    IFRS (International Financial Reporting Standards) is a globally used set of accounting standards designed to bring transparency, comparability, and consistency to financial statements across different countries.
  • C. ASC 350 Intangibles—Goodwill and Other
    ASC 350 Intangibles—Goodwill and Other is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and impairment testing of goodwill and other intangible assets.
  • D. IAS (Pay) Rules
    The IAS (Pay) Rules are the central government regulations that define the pay structure, scales, and progression for officers of the Indian Administrative Service.
  • E. ASC 718 Compensation—Stock Compensation
    ASC 718 Compensation—Stock Compensation is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of share-based payment arrangements, such as stock options and restricted stock, granted to employees and other service providers.
  • 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: IAS 12 Income Taxes
Triple: [IFRS, includesStandard, IAS 12 Income Taxes]
Generated description
IAS 12 Income Taxes is an International Accounting Standard that prescribes the accounting treatment for current and deferred income taxes in financial statements.
NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07 
Target entity: IAS 12 Income Taxes
Target entity description: IAS 12 Income Taxes is an International Accounting Standard that prescribes the accounting treatment for current and deferred income taxes in financial statements.
  • A. ASC 740 Income Taxes
    ASC 740 Income Taxes is the U.S. GAAP accounting standard that provides comprehensive guidance on the recognition, measurement, presentation, and disclosure of income taxes in financial statements.
  • B. IFRS
    IFRS (International Financial Reporting Standards) is a globally used set of accounting standards designed to bring transparency, comparability, and consistency to financial statements across different countries.
  • C. ASC 350 Intangibles—Goodwill and Other
    ASC 350 Intangibles—Goodwill and Other is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and impairment testing of goodwill and other intangible assets.
  • D. IAS (Pay) Rules
    The IAS (Pay) Rules are the central government regulations that define the pay structure, scales, and progression for officers of the Indian Administrative Service.
  • E. ASC 718 Compensation—Stock Compensation
    ASC 718 Compensation—Stock Compensation is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of share-based payment arrangements, such as stock options and restricted stock, granted to employees and other service providers.
  • 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_69bdd3e656a08190bb48d2ecae1eb798 completed March 20, 2026, 11:10 p.m.
NEDg Description generation batch_69bdd71b55d8819085340c8abb9c369e completed March 20, 2026, 11:24 p.m.
NED2 Entity disambiguation (via description) batch_69bdd78c9a008190b774db2742a3b371 completed March 20, 2026, 11:26 p.m.
Created at: March 20, 2026, 1:10 p.m.