{ "tool_id": "art-627-effective-date-rule-version-registry", "tool_version": "1.0.0", "display_name": "Effective-Date / Rule-Version Registry", "mcp_name": "resolve_rule_version", "mandate_type": "compliance_mandate", "wave": 100, "gpu": false, "url": "https://ainumbers.co/chaingraph/art-627-effective-date-rule-version-registry.html", "description": "Resolves which version of an accounting standard binds a given filer, entirely offline and client-side. The query is a triple: fiscal_year_end as an ISO date, never a month/day pair, because 52/53-week filers exist and their year-ends move; filer_status from a closed seven-value enum; and a standard identifier. It returns the binding annual and interim period-beginning dates, the early-adoption flag, first_binding_period_end, the transition method, and the rule parameters in force, where a parameter is always a value with its own effective_from, effective_to, source and source digest, and never a bare number. The registry itself is inert data delivered in policy_parameters and is never baked into kernel bytes, so adding a rule entry can never move the kernel digest or stale a receipt. The kernel recomputes the slice digest from the slice's own bytes and refuses to resolve on a mismatch, bounded at max_slice_entries of 32 so the in-guest hash stays measurable. Resolution is total: every triple in the declared domain returns exactly one entry or an explicit NO_BINDING_ENTRY, never a silent undefined, and no two parameter versions may hold overlapping effective windows. Ships with two demonstrator standards, FASB ASU 2023-07 on reportable segment disclosures and ASU 2023-09 on income tax disclosures, whose dates and thresholds are pinned to retrieved primary text.", "input_schema_ref": "tools/627-effective-date-rule-version-registry.html#manifest", "consumes": [], "feeds": [], "status": "live", "conformance_fixtures": true, "compute_capability": "server", "compute_images": [ { "system": "sha256-source", "image_id": "sha256:64836000e9e411175a31ce378e45f464cb8dc8f398ed04f409d94f764265cfe5", "valid_from": "2026-08-16" }, { "system": "risc0", "image_id": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6", "valid_from": "2026-08-20" } ], "export_capability": [ "json" ], "compute_proof_ready": "ready", "deferred_reason": "New gpu:false node, art-627, staged 2026-08-16 (ACCT-RULEREG-K-1). No GPU proving attempted or proposed this session -- Tim ruled 2026-08-15 that nodes are not being re-proven at this time, and GPU-CYCLE-PREFLIGHT-1's exec-cycle check could not be run because runq-cpu is unavailable in this environment, so cycle_preflight is recorded PENDING (same precedent as art-619, art-626/ACCT-AMORT-K-1 and art-628/ACCT-DTREE-K-1). This kernel is statically SLOW-suspect under GPU-CYCLE-PREFLIGHT-SPEC.md because it hashes in-guest; that marker is resolved by BOUNDING the hashed object (max_slice_entries=32, declared and enforced) rather than by dropping the check, and the measured figure is still owed before any GPU booking. Ratchet-visible deferral per the Sec.18 steady-state rule (RIDER-KERNEL.md), never a silent claim of proof. Proving is a follow-on, gated by SIDEBYSIDE-BEFORE-PROVE-1 (SO #39) since the demonstrator entries implement published FASB pronouncements.", "standards_basis": "implements_standard", "cited_clause_digest": [ { "digest": "sha256:a999642aced1ae446b09ed5a481dce13d74f6670995be8e9339e754939c74dd8", "source_url": "https://storage.fasb.org/ASU%202023-07.pdf", "retrieved_at": "2026-08-15", "clause_path": "Summary / When Will the Amendments Be Effective and What Are the Transition Requirements?", "scheme": "fasb-asu", "id": "ASU 2023-07" }, { "digest": "sha256:f401f66dffdd21e008a8e388ea6461475430311df60a70f88b7fa2de5826fcc6", "source_url": "https://storage.fasb.org/ASU%202023-07.pdf", "retrieved_at": "2026-08-15", "clause_path": "Summary / Who Is Affected by the Amendments in This Update?", "scheme": "fasb-asu", "id": "ASU 2023-07" }, { "digest": "sha256:2a0d8a9421bdf1e653800632f377f4d20201520e5e031a55e2dbbd867acfd62a", "source_url": "https://storage.fasb.org/ASU%202023-09.pdf", "retrieved_at": "2026-08-15", "clause_path": "Summary / When Will the Amendments Be Effective and What Are the Transition Requirements?", "scheme": "fasb-asu", "id": "ASU 2023-09" }, { "digest": "sha256:470a5c00f7bd35796e923ac28f4d179e7b407edbb33a2ba9e15e6a178483d354", "source_url": "https://storage.fasb.org/ASU%202023-09.pdf", "retrieved_at": "2026-08-15", "clause_path": "Summary / What Are the Main Provisions? / Income Taxes Paid", "scheme": "fasb-asu", "id": "ASU 2023-09" } ], "compute_proof": { "type": "ZkVmReceipt", "system": "risc0", "receiptFormat": "groth16-bn254", "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6", "seal": "G0rjfDmOZsnSKf01+P0pdQV/ufgKH2YIgUrXgw54u/wY2tdwsrn6q+2UqhXDefTzurmQG7N5KPLYYfsjgdUNkiyvCCYkxIjADvUsku/zCbG/PiG8+k1srLdvmy98C0/TJ22DzJiFmTU/DOJ/ZCgEpGpXbEXFQfKKZQKybS98LPYOhmrk2tL0akFTgDF25luVxo+k6ztrReS3K8zL3EpcoSp+gPsDNgDfGAhZ945vZ6ZLpTWFTHBAM2/jf125lIBjInDRjgJWprOdhEplsBQmzUURRdHdBLa4Z1T4d6ij7U0aEhMiN3wEx7ugQdJ9bIcaLLhWYss8V63Df6yqd7tf7Q==", "journal": { "chaingraph_version": "0.4.0", "kernel_digest": "sha256:64836000e9e411175a31ce378e45f464cb8dc8f398ed04f409d94f764265cfe5", "output": { "binding_for_queried_annual_period": true, "binding_for_queried_interim_periods": false, "bounds": { "max_parameters_per_entry": 64, "max_slice_entries": 32 }, "citation": { "clause": "ASU 2023-09, Summary, When Will the Amendments Be Effective and What Are the Transition Requirements?", "snapshot_location": "research/clause-snapshots/ASU-2023-09-effective-date.excerpt.txt", "source": "FASB Accounting Standards Update No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (December 2023)", "source_digest": "sha256:2a0d8a9421bdf1e653800632f377f4d20201520e5e031a55e2dbbd867acfd62a" }, "closed_filer_status_enum": [ "large_accelerated", "accelerated", "non_accelerated", "smaller_reporting", "emerging_growth", "private", "non_public_business_entity" ], "early_adoption_permitted": true, "effective_for_annual_periods_beginning": "2024-12-16", "effective_for_interim_periods_beginning": null, "entry_digest": "3192e72da85acedcfbbe734153a848aa1922c93884fccb61f9b97fcff8698d18", "error_code": null, "filer_status": "emerging_growth", "first_binding_period_end": "2025-12-31", "fiscal_year_begin": "2026-01-01", "fiscal_year_begin_basis": "inferred_prior_year_plus_one_day", "fiscal_year_end": "2026-12-31", "float_sensitive": false, "message": null, "parameter_set": { "income_taxes_paid_individual_jurisdiction_threshold_percent": { "effective_from": "2024-12-16", "effective_to": null, "source": "ASU 2023-09, Summary, What Are the Main Provisions?, Income Taxes Paid, item 2 -- income taxes paid (net of refunds received) disaggregated by individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than 5 percent of total income taxes paid (net of refunds received).", "source_digest": "sha256:470a5c00f7bd35796e923ac28f4d179e7b407edbb33a2ba9e15e6a178483d354", "status": "IN_FORCE", "value": 5 }, "state_local_qualitative_majority_threshold_percent": { "effective_from": "2024-12-16", "effective_to": null, "source": "ASU 2023-09, Summary, What Are the Main Provisions? -- a public business entity is required to provide a qualitative description of the states and local jurisdictions that make up the majority (greater than 50 percent) of the effect of the state and local income tax category.", "source_digest": "sha256:470a5c00f7bd35796e923ac28f4d179e7b407edbb33a2ba9e15e6a178483d354", "status": "IN_FORCE", "value": 50 } }, "parameter_set_as_of": "2026-01-01", "registry_digest_recomputed": "bc8cf34926a51917bec014286b4850abc8ad704927e204bd45c579ea024c9c27", "resolution_path": [ "query_validated", "slice_validated:3_entries", "slice_digest_verified", "entry_matched:ASU-2023-09:emerging_growth", "annual_binding_compared:2026-01-01>=2024-12-16", "interim_binding_compared:no_interim_effective_date", "first_binding_period_end:2025-12-31", "parameter_set_resolved_as_of:2026-01-01" ], "resolution_status": "RESOLVED", "scope_note": "This kernel is a generic effective-date and rule-version resolver. It carries no effective date, threshold, or standard of its own -- every call must supply its own {query, registry_slice} in policy_parameters. Every date, parameter value, citation and digest reported below comes entirely from the caller-supplied slice, never from anything hardcoded in this kernel. A resolved parameter value is transported verbatim and is never rounded: a value a downstream consumer treats as a float is that consumer declaration, not this one.", "standard_id": "ASU-2023-09", "transition_method": "prospective_retrospective_permitted" } } } }