Triple

T18566172

Position	Surface form	Disambiguated ID	Type / Status
Subject	IFRS 15 Revenue from Contracts with Customers	`E453764`	entity
Predicate	alignedWith	`P1140`	FINISHED
Object	ASC 606 Revenue from Contracts with Customers ASC 606 Revenue from Contracts with Customers is a U.S. GAAP accounting standard issued by the FASB that provides a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.	`E1330298`	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: ASC 606 Revenue from Contracts with Customers | Statement: [IFRS 15 Revenue from Contracts with Customers, alignedWith, ASC 606 Revenue from Contracts with Customers]

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

Target entity: ASC 606 Revenue from Contracts with Customers
Context triple: [IFRS 15 Revenue from Contracts with Customers, alignedWith, ASC 606 Revenue from Contracts with Customers]

A. IFRS 15 Revenue from Contracts with Customers
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. 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.
C. 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.
D. 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.
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. 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: ASC 606 Revenue from Contracts with Customers
Triple: [IFRS 15 Revenue from Contracts with Customers, alignedWith, ASC 606 Revenue from Contracts with Customers]

Generated description

ASC 606 Revenue from Contracts with Customers is a U.S. GAAP accounting standard issued by the FASB that provides a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.

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

Target entity: ASC 606 Revenue from Contracts with Customers
Target entity description: ASC 606 Revenue from Contracts with Customers is a U.S. GAAP accounting standard issued by the FASB that provides a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.

A. IFRS 15 Revenue from Contracts with Customers
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. 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.
C. 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.
D. 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.
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. 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_69d8d38974308190a9174430ef256b73`	completed	April 10, 2026, 10:40 a.m.
NER	Named-entity recognition	`batch_69e53afe3ee081909eeee62c889948f4`	completed	April 19, 2026, 8:28 p.m.
NED1	Entity disambiguation (via context triple)	`batch_6a049aeae6f0819093e9b9a154c1f12b`	completed	May 13, 2026, 3:38 p.m.
NEDg	Description generation	`batch_6a049c355cb08190a63addeba8293e5c`	completed	May 13, 2026, 3:43 p.m.
NED2	Entity disambiguation (via description)	`batch_6a049cfa32588190a6e4abf128aced0a`	completed	May 13, 2026, 3:47 p.m.

Created at: April 10, 2026, 11:43 a.m.