Triple
T5772579
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | FASB Accounting Standards Codification |
E127361
|
entity |
| Predicate | includesStandard |
P19701
|
FINISHED |
| Object | Topic 606 Revenue from Contracts with Customers |
E453764
|
NE FINISHED |
How this triple was built (2 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: Topic 606 Revenue from Contracts with Customers | Statement: [FASB Accounting Standards Codification, includesStandard, Topic 606 Revenue from Contracts with Customers]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Topic 606 Revenue from Contracts with Customers Context triple: [FASB Accounting Standards Codification, includesStandard, Topic 606 Revenue from Contracts with Customers]
-
A.
IFRS 15 Revenue from Contracts with Customers
chosen
IFRS 15 Revenue from Contracts with Customers is an international accounting standard that sets out a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
-
B.
IFRS 16 Leases
IFRS 16 Leases is an International Financial Reporting Standard that overhauled lease accounting by requiring lessees to recognize most leases on the balance sheet as right-of-use assets and lease liabilities.
-
C.
ASC 842 Leases
ASC 842 Leases is the U.S. GAAP accounting standard that overhauled lease accounting by requiring most leases to be recognized on the balance sheet as right-of-use assets and lease liabilities.
-
D.
IFRS 17 Insurance Contracts
IFRS 17 Insurance Contracts is an international accounting standard that sets out principles for the recognition, measurement, presentation, and disclosure of insurance contracts to ensure consistent and transparent financial reporting by insurers.
-
E.
IFRS 9 Financial Instruments
IFRS 9 Financial Instruments is an international accounting standard that sets out principles for the classification, measurement, impairment, and hedge accounting of financial instruments.
- F. None of above.
- G. Unsure - the case is ambiguous/there is not enough information to decide.
Provenance (3 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_69c00834f6308190851b0abeddd8ed7e |
completed | March 22, 2026, 3:18 p.m. |
| NER | Named-entity recognition | batch_69c029adda188190a5c26c363614145f |
completed | March 22, 2026, 5:41 p.m. |
| NED1 | Entity disambiguation (via context triple) | batch_69c07e686ad88190b34e5e94145b44dc |
completed | March 22, 2026, 11:42 p.m. |
Created at: March 22, 2026, 3:50 p.m.