Triple

T22387998

Position	Surface form	Disambiguated ID	Type / Status
Subject	International Public Sector Accounting Standards	`E553443`	entity
Predicate	developedBy	`P73`	FINISHED
Object	International Public Sector Accounting Standards Board The International Public Sector Accounting Standards Board is an independent standard-setting body that develops global accounting standards and guidance for use by public sector entities worldwide.	`E1533875`	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: International Public Sector Accounting Standards Board | Statement: [International Public Sector Accounting Standards, developedBy, International Public Sector Accounting Standards Board]

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

Target entity: International Public Sector Accounting Standards Board
Context triple: [International Public Sector Accounting Standards, developedBy, International Public Sector Accounting Standards Board]

A. International Public Sector Accounting Standards
International Public Sector Accounting Standards are a set of globally recognized accounting rules designed to improve the quality, transparency, and comparability of financial reporting by public sector entities.
B. International Accounting Standards Board
The International Accounting Standards Board is an independent global standard-setting body that develops and issues International Financial Reporting Standards (IFRS) used in many countries worldwide.
C. International Accounting Standards Committee
The International Accounting Standards Committee was the original international body responsible for developing and issuing global accounting standards before being succeeded by the International Accounting Standards Board.
D. Governmental Accounting Standards Board
The Governmental Accounting Standards Board is an independent organization that establishes accounting and financial reporting standards for U.S. state and local governments.
E. International Organization of Supreme Audit Institutions
The International Organization of Supreme Audit Institutions (INTOSAI) is a global umbrella organization that supports and coordinates the work of national supreme audit institutions to promote good governance, accountability, and the exchange of auditing standards and best practices.
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: International Public Sector Accounting Standards Board
Triple: [International Public Sector Accounting Standards, developedBy, International Public Sector Accounting Standards Board]

Generated description

The International Public Sector Accounting Standards Board is an independent standard-setting body that develops global accounting standards and guidance for use by public sector entities worldwide.

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

Target entity: International Public Sector Accounting Standards Board
Target entity description: The International Public Sector Accounting Standards Board is an independent standard-setting body that develops global accounting standards and guidance for use by public sector entities worldwide.

A. International Public Sector Accounting Standards
International Public Sector Accounting Standards are a set of globally recognized accounting rules designed to improve the quality, transparency, and comparability of financial reporting by public sector entities.
B. International Accounting Standards Board
The International Accounting Standards Board is an independent global standard-setting body that develops and issues International Financial Reporting Standards (IFRS) used in many countries worldwide.
C. International Accounting Standards Committee
The International Accounting Standards Committee was the original international body responsible for developing and issuing global accounting standards before being succeeded by the International Accounting Standards Board.
D. Governmental Accounting Standards Board
The Governmental Accounting Standards Board is an independent organization that establishes accounting and financial reporting standards for U.S. state and local governments.
E. International Organization of Supreme Audit Institutions
The International Organization of Supreme Audit Institutions (INTOSAI) is a global umbrella organization that supports and coordinates the work of national supreme audit institutions to promote good governance, accountability, and the exchange of auditing standards and best practices.
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_69e11e4cf87c8190a1ff474daec326b7`	completed	April 16, 2026, 5:37 p.m.
NER	Named-entity recognition	`batch_69f15857fb588190b8180963aedd69c0`	completed	April 29, 2026, 1:01 a.m.
NED1	Entity disambiguation (via context triple)	`batch_6a0ae9be37488190b09f956dc51ccf01`	completed	May 18, 2026, 10:28 a.m.
NEDg	Description generation	`batch_6a0aea82afc88190973444a331faa1a2`	completed	May 18, 2026, 10:31 a.m.
NED2	Entity disambiguation (via description)	`batch_6a0aeb5137c08190b5b787c85f239a67`	completed	May 18, 2026, 10:34 a.m.

Created at: April 16, 2026, 8:45 p.m.