Triple
T5772540
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | FASB Accounting Standards Codification |
E127361
|
entity |
| Predicate | instanceOf |
P0
|
FINISHED |
| Object | authoritative accounting literature |
C5322
|
CONCEPT FINISHED |
How this triple was built (1 step)
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.
CD
Concept disambiguation
gpt-5-mini-2025-08-07
Target class: authoritative accounting literature Context triple: [FASB Accounting Standards Codification, instanceOf, authoritative accounting literature]
-
A.
accounting standard framework
An accounting standard framework is a structured set of principles, rules, and guidelines that govern how financial transactions are recorded, measured, presented, and disclosed in financial statements to ensure consistency, transparency, and comparability.
-
B.
financial reporting framework
chosen
A financial reporting framework is a structured set of principles, standards, and rules that guide how an entity measures, recognizes, presents, and discloses financial information in its financial statements.
-
C.
exposition authority
An exposition authority is an entity or individual recognized as a primary, credible source for explaining, interpreting, and clarifying complex information or subject matter to others.
-
D.
autoridad fiscal
Una autoridad fiscal es la entidad gubernamental responsable de administrar, recaudar y fiscalizar los tributos, así como de hacer cumplir la normativa tributaria dentro de su jurisdicción.
-
E.
accountant
An accountant is a professional who records, analyzes, and reports financial information to help individuals or organizations manage their finances and comply with regulations.
- F. None of above.
Provenance (1 batch)
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_69c00834f6308190851b0abeddd8ed7e |
completed | March 22, 2026, 3:18 p.m. |
Created at: March 22, 2026, 3:50 p.m.