Triple
T20803649
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | XBRL |
E512102
|
entity |
| Predicate | instanceOf |
P0
|
FINISHED |
| Object | business reporting standard |
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: business reporting standard Context triple: [XBRL, instanceOf, business reporting standard]
-
A.
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.
-
B.
executive reporting obligation
Executive reporting obligation is the formal duty of organizational leaders to provide accurate, timely, and comprehensive information to designated stakeholders or authorities in accordance with legal, regulatory, or governance requirements.
-
C.
Accounting Research Bulletin
An Accounting Research Bulletin is an early authoritative pronouncement issued by the Committee on Accounting Procedure that provided guidance on specific accounting issues before the establishment of modern standard-setting bodies.
-
D.
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.
-
E.
financial reporting issue
A financial reporting issue is any error, inconsistency, omission, or ambiguity in an organization’s financial statements or disclosures that may misrepresent its financial position, performance, or compliance with accounting standards.
- 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_69e0b4cc69f481908e98751e697b9df4 |
completed | April 16, 2026, 10:07 a.m. |
Created at: April 16, 2026, 12:39 p.m.