{
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        "snapshot_location": "research/clause-snapshots/ASU-2023-07-effective-date.excerpt.txt",
        "source": "FASB Accounting Standards Update No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (November 2023)",
        "source_digest": "sha256:a999642aced1ae446b09ed5a481dce13d74f6670995be8e9339e754939c74dd8"
      },
      "date_derivation_note": "The source says \"fiscal years beginning after December 15, 2023\" and \"interim periods within fiscal years beginning after December 15, 2024\". \"After December 15\" is rendered as the first day on or after which a period beginning qualifies, i.e. 2023-12-16 and 2024-12-16, so the kernel's inclusive >= comparison reproduces the source's exclusive \"after\" exactly.",
      "early_adoption_permitted": true,
      "effective_for_annual_periods_beginning": "2023-12-16",
      "effective_for_interim_periods_beginning": "2024-12-16",
      "parameter_set": {
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            "effective_from": "2023-12-16",
            "effective_to": null,
            "snapshot_location": "research/clause-snapshots/ASU-2023-07-scope.excerpt.txt",
            "source": "ASU 2023-07, Summary, Who Is Affected by the Amendments in This Update? -- the amendments apply to all public entities that are required to report segment information in accordance with Topic 280, Segment Reporting.",
            "source_digest": "sha256:f401f66dffdd21e008a8e388ea6461475430311df60a70f88b7fa2de5826fcc6",
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            "effective_to": "2024-12-16",
            "snapshot_location": "research/clause-snapshots/ASU-2023-07-effective-date.excerpt.txt",
            "source": "ASU 2023-07, Summary, When Will the Amendments Be Effective and What Are the Transition Requirements? -- effective for fiscal years beginning after December 15, 2023, with interim periods only for fiscal years beginning after December 15, 2024.",
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            "snapshot_location": "research/clause-snapshots/ASU-2023-07-effective-date.excerpt.txt",
            "source": "ASU 2023-07, Summary, When Will the Amendments Be Effective and What Are the Transition Requirements? -- interim periods within fiscal years beginning after December 15, 2024.",
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      "scope_note": "The amendments apply to all public entities required to report segment information under Topic 280. The five filer statuses above are the public-entity members of the closed enum; private and non_public_business_entity are deliberately ABSENT, so a query for either resolves to an explicit NO_BINDING_ENTRY rather than a fabricated date.",
      "standard_id": "ASU-2023-07",
      "transition_method": "retrospective"
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        "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)",
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      },
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            "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).",
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            "snapshot_location": "research/clause-snapshots/ASU-2023-09-income-taxes-paid-thresholds.excerpt.txt",
            "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.",
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        "source": "FASB Accounting Standards Update No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (December 2023)",
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      },
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      "early_adoption_permitted": true,
      "effective_for_annual_periods_beginning": "2025-12-16",
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            "effective_to": null,
            "snapshot_location": "research/clause-snapshots/ASU-2023-09-income-taxes-paid-thresholds.excerpt.txt",
            "source": "ASU 2023-09, Summary, What Are the Main Provisions?, Income Taxes Paid, item 2 -- the amendments require that ALL entities disclose the amount of income taxes paid (net of refunds received) disaggregated by individual jurisdictions at or above 5 percent of total income taxes paid.",
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      "scope_note": "The entities-other-than-public-business-entities effective date, one full year later. The income-taxes-paid disclosures are required of ALL entities, so the same two parameters carry over with the later effective_from that binds this class.",
      "standard_id": "ASU-2023-09",
      "transition_method": "prospective_retrospective_permitted"
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