{
  "schema_version": "1.0.0",
  "standard_id": "ASU-2023-07",
  "title": "Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures",
  "issuer": "FASB",
  "issued": "2023-11",
  "written_by": "ACCT-RULEREG-K-1",
  "note": "Disjoint per-standard entry file, ACCT-INFRA-KERNELS-BUILD-SPEC.md Sec.2.2 layer (a). One file per standard, written by the wave row that needs that standard, exactly like a kernel shard. This row seeded ONLY its own fixture standards; it never populates another wave's standard. The assembled table chaingraph/kernels/data/rule-registry.json is layer (b), a single-writer derived artifact owned by ASSEMBLE-LAND, generated by scripts/gen-rule-registry.mjs and never hand-written.",
  "entries": [
    {
      "standard_id": "ASU-2023-07",
      "applies_to_filer_statuses": [
        "large_accelerated",
        "accelerated",
        "non_accelerated",
        "smaller_reporting",
        "emerging_growth"
      ],
      "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.",
      "effective_for_annual_periods_beginning": "2023-12-16",
      "effective_for_interim_periods_beginning": "2024-12-16",
      "early_adoption_permitted": true,
      "transition_method": "retrospective",
      "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.",
      "parameter_set": {
        "segment_disclosure_scope": [
          {
            "value": "annual_only",
            "effective_from": "2023-12-16",
            "effective_to": "2024-12-16",
            "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.",
            "source_digest": "sha256:a999642aced1ae446b09ed5a481dce13d74f6670995be8e9339e754939c74dd8",
            "snapshot_location": "research/clause-snapshots/ASU-2023-07-effective-date.excerpt.txt"
          },
          {
            "value": "annual_and_interim",
            "effective_from": "2024-12-16",
            "effective_to": null,
            "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.",
            "source_digest": "sha256:a999642aced1ae446b09ed5a481dce13d74f6670995be8e9339e754939c74dd8",
            "snapshot_location": "research/clause-snapshots/ASU-2023-07-effective-date.excerpt.txt"
          }
        ],
        "entity_scope": [
          {
            "value": "public_entities_reporting_under_topic_280",
            "effective_from": "2023-12-16",
            "effective_to": null,
            "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",
            "snapshot_location": "research/clause-snapshots/ASU-2023-07-scope.excerpt.txt"
          }
        ]
      },
      "citation": {
        "clause": "ASU 2023-07, Summary, When Will the Amendments Be Effective and What Are the Transition Requirements?",
        "source": "FASB Accounting Standards Update No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (November 2023)",
        "source_digest": "sha256:a999642aced1ae446b09ed5a481dce13d74f6670995be8e9339e754939c74dd8",
        "snapshot_location": "research/clause-snapshots/ASU-2023-07-effective-date.excerpt.txt"
      }
    }
  ]
}