Triple

T4575886

Position	Surface form	Disambiguated ID	Type / Status
Subject	International Financial Reporting Standards	`E123139`	entity
Predicate	hasStandard	`P1371`	FINISHED
Object	IFRS 3 Business Combinations IFRS 3 Business Combinations is an international accounting standard that sets out the principles and requirements for how companies recognize, measure, and disclose business combinations such as mergers and acquisitions.	`E453771`	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: IFRS 3 Business Combinations | Statement: [International Financial Reporting Standards, hasStandard, IFRS 3 Business Combinations]

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: IFRS 3 Business Combinations
Context triple: [International Financial Reporting Standards, hasStandard, IFRS 3 Business Combinations]

A. ASC 805 Business Combinations
ASC 805 Business Combinations is a U.S. GAAP accounting standard that provides guidance on how companies should recognize, measure, and disclose assets, liabilities, and goodwill arising from mergers and acquisitions.
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. International Financial Reporting Standards
International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
D. 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.
E. 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.
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: IFRS 3 Business Combinations
Triple: [International Financial Reporting Standards, hasStandard, IFRS 3 Business Combinations]

Generated description

IFRS 3 Business Combinations is an international accounting standard that sets out the principles and requirements for how companies recognize, measure, and disclose business combinations such as mergers and acquisitions.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: IFRS 3 Business Combinations
Target entity description: IFRS 3 Business Combinations is an international accounting standard that sets out the principles and requirements for how companies recognize, measure, and disclose business combinations such as mergers and acquisitions.

A. ASC 805 Business Combinations
ASC 805 Business Combinations is a U.S. GAAP accounting standard that provides guidance on how companies should recognize, measure, and disclose assets, liabilities, and goodwill arising from mergers and acquisitions.
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. International Financial Reporting Standards
International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
D. 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.
E. 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.
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.