{ "tool_id": "art-627-effective-date-rule-version-registry", "note": "golden_hash values computed via buildArtifact() executionHash() at build time (ACCT-RULEREG-K-1), now=\"2026-08-16T00:00:00.000Z\". Registry slices are built from the row's own disjoint entry files under chaingraph/kernels/data/rule-registry/ (FASB ASU 2023-07 Segment Reporting, ASU 2023-09 Income Taxes), each sealed with a registry_digest recomputed by computeSliceDigest() over the canonicalized slice bytes. Vectors force the boundary dates -- the day before, the day of, and the day after the annual effective date -- rather than sampling them, cover the two-effective-date filer split ASU 2023-09 actually has, cover a 52/53-week filer supplying its own fiscal_year_begin, and cover every named hazard refusal (slice_digest mismatch, an uncited entry, overlapping parameter windows, duplicate triple coverage, the max_slice_entries=32 bound, a filer_status outside the closed enum, a fiscal_year_end that is not a real calendar date, and both halves of the input missing).", "vectors": [ { "name": "asu-2023-07-large-accelerated-cy2024-annual-only", "policy_parameters": { "query": { "fiscal_year_end": "2024-12-31", "filer_status": "large_accelerated", "standard_id": "ASU-2023-07" }, "registry_slice": { "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? 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-- 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" } } ], "registry_digest": "528bd806c4fd75171915654577a20fff27d43d039ca6357e7d0380ad9b7459dd" } }, "output_payload": { "resolution_status": "RESOLVED", "error_code": null, "message": null, "standard_id": "ASU-2023-07", "filer_status": "large_accelerated", "fiscal_year_end": "2024-12-31", "fiscal_year_begin": "2024-01-01", "fiscal_year_begin_basis": "inferred_prior_year_plus_one_day", "effective_for_annual_periods_beginning": "2023-12-16", "effective_for_interim_periods_beginning": "2024-12-16", "early_adoption_permitted": true, "binding_for_queried_annual_period": true, "binding_for_queried_interim_periods": false, "first_binding_period_end": "2024-12-31", "transition_method": "retrospective", "parameter_set": { "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? 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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." }, "golden_hash": "21b44420dd52b01b6025090255eb81e9a62573490c73a6bb9b22cc5aa56b9867" }, { "name": "asu-2023-07-large-accelerated-cy2025-annual-and-interim", "policy_parameters": { "query": { "fiscal_year_end": "2025-12-31", "filer_status": "large_accelerated", "standard_id": "ASU-2023-07" }, "registry_slice": { "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? 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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. 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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? 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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. 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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." }, "golden_hash": "b116db44f06fff2bba7f2bd728a8a40a78a56726398c5579ef409f979ec58941" }, { "name": "asu-2023-09-non-pbe-cy2025-not-yet-binding", "policy_parameters": { "query": { "fiscal_year_end": "2025-12-31", "filer_status": "private", "standard_id": "ASU-2023-09" }, "registry_slice": { "entries": [ { "standard_id": "ASU-2023-09", "applies_to_filer_statuses": [ "large_accelerated", "accelerated", "non_accelerated", "smaller_reporting", "emerging_growth" ], "scope_note": "The public-business-entity effective date. 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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.", "effective_for_annual_periods_beginning": "2025-12-16", "effective_for_interim_periods_beginning": null, "early_adoption_permitted": true, "transition_method": "prospective_retrospective_permitted", "date_derivation_note": "Source: \"For entities other than public business entities, the amendments are effective for annual periods beginning after December 15, 2025.\" Rendered as 2025-12-16.", "parameter_set": { "income_taxes_paid_individual_jurisdiction_threshold_percent": [ { "value": 5, "effective_from": "2025-12-16", "effective_to": null, "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.", "source_digest": "sha256:470a5c00f7bd35796e923ac28f4d179e7b407edbb33a2ba9e15e6a178483d354", "snapshot_location": "research/clause-snapshots/ASU-2023-09-income-taxes-paid-thresholds.excerpt.txt" } ] }, "citation": { "clause": "ASU 2023-09, Summary, When Will the Amendments Be Effective and What Are the Transition Requirements?", "source": "FASB Accounting Standards Update No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (December 2023)", "source_digest": "sha256:2a0d8a9421bdf1e653800632f377f4d20201520e5e031a55e2dbbd867acfd62a", "snapshot_location": "research/clause-snapshots/ASU-2023-09-effective-date.excerpt.txt" } } ], "registry_digest": "f23a503dd51973c1d169dfb474d333d49a225ae0c7911f7689a430ed29bbe27c" } }, "output_payload": { "resolution_status": "RESOLVED", "error_code": null, "message": null, "standard_id": "ASU-2023-09", "filer_status": "private", "fiscal_year_end": "2025-12-31", "fiscal_year_begin": "2025-01-01", "fiscal_year_begin_basis": "inferred_prior_year_plus_one_day", "effective_for_annual_periods_beginning": "2025-12-16", "effective_for_interim_periods_beginning": null, "early_adoption_permitted": true, "binding_for_queried_annual_period": false, "binding_for_queried_interim_periods": false, "first_binding_period_end": "2026-12-31", "transition_method": "prospective_retrospective_permitted", "parameter_set": { "income_taxes_paid_individual_jurisdiction_threshold_percent": { "value": null, "effective_from": null, "effective_to": null, "source": null, "source_digest": null, "status": "NO_VERSION_IN_FORCE" } }, "parameter_set_as_of": "2025-01-01", "entry_digest": "4ad5909ce68306858dd9e30a95b1b0e478190993e066731cec2ddb7e3b0e0c99", "citation": { "clause": "ASU 2023-09, Summary, When Will the Amendments Be Effective and What Are the Transition Requirements?", "source": "FASB Accounting Standards Update No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (December 2023)", "source_digest": "sha256:2a0d8a9421bdf1e653800632f377f4d20201520e5e031a55e2dbbd867acfd62a", "snapshot_location": "research/clause-snapshots/ASU-2023-09-effective-date.excerpt.txt" }, "registry_digest_recomputed": "f23a503dd51973c1d169dfb474d333d49a225ae0c7911f7689a430ed29bbe27c", "resolution_path": [ "query_validated", "slice_validated:2_entries", "slice_digest_verified", "entry_matched:ASU-2023-09:private", "annual_binding_compared:2025-01-01<2025-12-16", "interim_binding_compared:no_interim_effective_date", "first_binding_period_end:2026-12-31", "parameter_set_resolved_as_of:2025-01-01" ], "bounds": { "max_slice_entries": 32, "max_parameters_per_entry": 64 }, "closed_filer_status_enum": [ "large_accelerated", "accelerated", "non_accelerated", "smaller_reporting", "emerging_growth", "private", "non_public_business_entity" ], "float_sensitive": false, "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." }, "golden_hash": "6f95c2d6b09b218c396646e431336b1adf8d02bcf4e18ee72c878d1764ca5227" }, { "name": "asu-2023-09-non-pbe-cy2026-binding", "policy_parameters": { "query": { "fiscal_year_end": "2026-12-31", "filer_status": "private", "standard_id": "ASU-2023-09" }, "registry_slice": { "entries": [ { "standard_id": "ASU-2023-09", "applies_to_filer_statuses": [ "large_accelerated", "accelerated", "non_accelerated", "smaller_reporting", "emerging_growth" ], "scope_note": "The public-business-entity effective date. Every SEC-registrant filer status in the closed enum is a public business entity, including a smaller reporting company and an emerging growth company.", "effective_for_annual_periods_beginning": "2024-12-16", "effective_for_interim_periods_beginning": null, "early_adoption_permitted": true, "transition_method": "prospective_retrospective_permitted", "date_derivation_note": "Source: \"For public business entities, the amendments in this Update are effective for annual periods beginning after December 15, 2024.\" Rendered as 2024-12-16, the first qualifying period-beginning date. effective_for_interim_periods_beginning is null because the Update states an ANNUAL effective date only and names no interim date; null is the honest encoding, never a copied annual date.", "parameter_set": { "income_taxes_paid_individual_jurisdiction_threshold_percent": [ { "value": 5, "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", "snapshot_location": "research/clause-snapshots/ASU-2023-09-income-taxes-paid-thresholds.excerpt.txt" } ], "state_local_qualitative_majority_threshold_percent": [ { "value": 50, "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", "snapshot_location": "research/clause-snapshots/ASU-2023-09-income-taxes-paid-thresholds.excerpt.txt" } ] }, "citation": { "clause": "ASU 2023-09, Summary, When Will the Amendments Be Effective and What Are the Transition Requirements?", "source": "FASB Accounting Standards Update No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (December 2023)", "source_digest": "sha256:2a0d8a9421bdf1e653800632f377f4d20201520e5e031a55e2dbbd867acfd62a", "snapshot_location": "research/clause-snapshots/ASU-2023-09-effective-date.excerpt.txt" } }, { "standard_id": "ASU-2023-09", "applies_to_filer_statuses": [ "private", "non_public_business_entity" ], "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.", "effective_for_annual_periods_beginning": "2025-12-16", "effective_for_interim_periods_beginning": null, "early_adoption_permitted": true, "transition_method": "prospective_retrospective_permitted", "date_derivation_note": "Source: \"For entities other than public business entities, the amendments are effective for annual periods beginning after December 15, 2025.\" Rendered as 2025-12-16.", "parameter_set": { "income_taxes_paid_individual_jurisdiction_threshold_percent": [ { "value": 5, "effective_from": "2025-12-16", "effective_to": null, "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.", "source_digest": "sha256:470a5c00f7bd35796e923ac28f4d179e7b407edbb33a2ba9e15e6a178483d354", "snapshot_location": "research/clause-snapshots/ASU-2023-09-income-taxes-paid-thresholds.excerpt.txt" } ] }, "citation": { "clause": "ASU 2023-09, Summary, When Will the Amendments Be Effective and What Are the Transition Requirements?", "source": "FASB Accounting Standards Update No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (December 2023)", "source_digest": "sha256:2a0d8a9421bdf1e653800632f377f4d20201520e5e031a55e2dbbd867acfd62a", "snapshot_location": "research/clause-snapshots/ASU-2023-09-effective-date.excerpt.txt" } } ], "registry_digest": "f23a503dd51973c1d169dfb474d333d49a225ae0c7911f7689a430ed29bbe27c" } }, "output_payload": { "resolution_status": "RESOLVED", "error_code": null, "message": null, "standard_id": "ASU-2023-09", "filer_status": "private", "fiscal_year_end": "2026-12-31", "fiscal_year_begin": "2026-01-01", "fiscal_year_begin_basis": "inferred_prior_year_plus_one_day", "effective_for_annual_periods_beginning": "2025-12-16", "effective_for_interim_periods_beginning": null, "early_adoption_permitted": true, "binding_for_queried_annual_period": true, "binding_for_queried_interim_periods": false, "first_binding_period_end": "2026-12-31", "transition_method": "prospective_retrospective_permitted", "parameter_set": { "income_taxes_paid_individual_jurisdiction_threshold_percent": { "value": 5, "effective_from": "2025-12-16", "effective_to": null, "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.", "source_digest": "sha256:470a5c00f7bd35796e923ac28f4d179e7b407edbb33a2ba9e15e6a178483d354", "status": "IN_FORCE" } }, "parameter_set_as_of": "2026-01-01", "entry_digest": "4ad5909ce68306858dd9e30a95b1b0e478190993e066731cec2ddb7e3b0e0c99", "citation": { "clause": "ASU 2023-09, Summary, When Will the Amendments Be Effective and What Are the Transition Requirements?", "source": "FASB Accounting Standards Update No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (December 2023)", "source_digest": "sha256:2a0d8a9421bdf1e653800632f377f4d20201520e5e031a55e2dbbd867acfd62a", "snapshot_location": "research/clause-snapshots/ASU-2023-09-effective-date.excerpt.txt" }, "registry_digest_recomputed": "f23a503dd51973c1d169dfb474d333d49a225ae0c7911f7689a430ed29bbe27c", "resolution_path": [ "query_validated", "slice_validated:2_entries", "slice_digest_verified", "entry_matched:ASU-2023-09:private", "annual_binding_compared:2026-01-01>=2025-12-16", "interim_binding_compared:no_interim_effective_date", "first_binding_period_end:2026-12-31", "parameter_set_resolved_as_of:2026-01-01" ], "bounds": { "max_slice_entries": 32, "max_parameters_per_entry": 64 }, "closed_filer_status_enum": [ "large_accelerated", "accelerated", "non_accelerated", "smaller_reporting", "emerging_growth", "private", "non_public_business_entity" ], "float_sensitive": false, "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." }, "golden_hash": "c1bce952a142d065c5160b9bea40fb3cf4131ddc0a69f5a0a8149a43d9413050" }, { "name": "two-standard-slice-resolves-the-queried-one-only", "policy_parameters": { "query": { "fiscal_year_end": "2026-12-31", "filer_status": "emerging_growth", "standard_id": "ASU-2023-09" }, "registry_slice": { "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" } }, { "standard_id": "ASU-2023-09", "applies_to_filer_statuses": [ "large_accelerated", "accelerated", "non_accelerated", "smaller_reporting", "emerging_growth" ], "scope_note": "The public-business-entity effective date. Every SEC-registrant filer status in the closed enum is a public business entity, including a smaller reporting company and an emerging growth company.", "effective_for_annual_periods_beginning": "2024-12-16", "effective_for_interim_periods_beginning": null, "early_adoption_permitted": true, "transition_method": "prospective_retrospective_permitted", "date_derivation_note": "Source: \"For public business entities, the amendments in this Update are effective for annual periods beginning after December 15, 2024.\" Rendered as 2024-12-16, the first qualifying period-beginning date. effective_for_interim_periods_beginning is null because the Update states an ANNUAL effective date only and names no interim date; null is the honest encoding, never a copied annual date.", "parameter_set": { "income_taxes_paid_individual_jurisdiction_threshold_percent": [ { "value": 5, "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", "snapshot_location": "research/clause-snapshots/ASU-2023-09-income-taxes-paid-thresholds.excerpt.txt" } ], "state_local_qualitative_majority_threshold_percent": [ { "value": 50, "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", "snapshot_location": "research/clause-snapshots/ASU-2023-09-income-taxes-paid-thresholds.excerpt.txt" } ] }, "citation": { "clause": "ASU 2023-09, Summary, When Will the Amendments Be Effective and What Are the Transition Requirements?", "source": "FASB Accounting Standards Update No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (December 2023)", "source_digest": "sha256:2a0d8a9421bdf1e653800632f377f4d20201520e5e031a55e2dbbd867acfd62a", "snapshot_location": "research/clause-snapshots/ASU-2023-09-effective-date.excerpt.txt" } }, { "standard_id": "ASU-2023-09", "applies_to_filer_statuses": [ "private", "non_public_business_entity" ], "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.", "effective_for_annual_periods_beginning": "2025-12-16", "effective_for_interim_periods_beginning": null, "early_adoption_permitted": true, "transition_method": "prospective_retrospective_permitted", "date_derivation_note": "Source: \"For entities other than public business entities, the amendments are effective for annual periods beginning after December 15, 2025.\" Rendered as 2025-12-16.", "parameter_set": { "income_taxes_paid_individual_jurisdiction_threshold_percent": [ { "value": 5, "effective_from": "2025-12-16", "effective_to": null, "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.", "source_digest": "sha256:470a5c00f7bd35796e923ac28f4d179e7b407edbb33a2ba9e15e6a178483d354", "snapshot_location": "research/clause-snapshots/ASU-2023-09-income-taxes-paid-thresholds.excerpt.txt" } ] }, "citation": { "clause": "ASU 2023-09, Summary, When Will the Amendments Be Effective and What Are the Transition Requirements?", "source": "FASB Accounting Standards Update No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (December 2023)", "source_digest": "sha256:2a0d8a9421bdf1e653800632f377f4d20201520e5e031a55e2dbbd867acfd62a", "snapshot_location": "research/clause-snapshots/ASU-2023-09-effective-date.excerpt.txt" } } ], "registry_digest": "bc8cf34926a51917bec014286b4850abc8ad704927e204bd45c579ea024c9c27" } }, "output_payload": { "resolution_status": "RESOLVED", "error_code": null, "message": null, "standard_id": "ASU-2023-09", "filer_status": "emerging_growth", "fiscal_year_end": "2026-12-31", "fiscal_year_begin": "2026-01-01", "fiscal_year_begin_basis": "inferred_prior_year_plus_one_day", "effective_for_annual_periods_beginning": "2024-12-16", "effective_for_interim_periods_beginning": null, "early_adoption_permitted": true, "binding_for_queried_annual_period": true, "binding_for_queried_interim_periods": false, "first_binding_period_end": "2025-12-31", "transition_method": "prospective_retrospective_permitted", "parameter_set": { "income_taxes_paid_individual_jurisdiction_threshold_percent": { "value": 5, "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" }, "state_local_qualitative_majority_threshold_percent": { "value": 50, "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" } }, "parameter_set_as_of": "2026-01-01", "entry_digest": "3192e72da85acedcfbbe734153a848aa1922c93884fccb61f9b97fcff8698d18", "citation": { "clause": "ASU 2023-09, Summary, When Will the Amendments Be Effective and What Are the Transition Requirements?", "source": "FASB Accounting Standards Update No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (December 2023)", "source_digest": "sha256:2a0d8a9421bdf1e653800632f377f4d20201520e5e031a55e2dbbd867acfd62a", "snapshot_location": "research/clause-snapshots/ASU-2023-09-effective-date.excerpt.txt" }, "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" ], "bounds": { "max_slice_entries": 32, "max_parameters_per_entry": 64 }, "closed_filer_status_enum": [ "large_accelerated", "accelerated", "non_accelerated", "smaller_reporting", "emerging_growth", "private", "non_public_business_entity" ], "float_sensitive": false, "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." }, "golden_hash": "da41dd4b0bb2e305140efee24de1187a8f6e927025a8ea52de20f75c0b86ec63" }, { "name": "unknown-standard-id-no-binding-entry", "policy_parameters": { "query": { "fiscal_year_end": "2026-12-31", "filer_status": "large_accelerated", "standard_id": "IFRS-18" }, "registry_slice": { "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" } }, { "standard_id": "ASU-2023-09", "applies_to_filer_statuses": [ "large_accelerated", "accelerated", "non_accelerated", "smaller_reporting", "emerging_growth" ], "scope_note": "The public-business-entity effective date. Every SEC-registrant filer status in the closed enum is a public business entity, including a smaller reporting company and an emerging growth company.", "effective_for_annual_periods_beginning": "2024-12-16", "effective_for_interim_periods_beginning": null, "early_adoption_permitted": true, "transition_method": "prospective_retrospective_permitted", "date_derivation_note": "Source: \"For public business entities, the amendments in this Update are effective for annual periods beginning after December 15, 2024.\" Rendered as 2024-12-16, the first qualifying period-beginning date. effective_for_interim_periods_beginning is null because the Update states an ANNUAL effective date only and names no interim date; null is the honest encoding, never a copied annual date.", "parameter_set": { "income_taxes_paid_individual_jurisdiction_threshold_percent": [ { "value": 5, "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", "snapshot_location": "research/clause-snapshots/ASU-2023-09-income-taxes-paid-thresholds.excerpt.txt" } ], "state_local_qualitative_majority_threshold_percent": [ { "value": 50, "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", "snapshot_location": "research/clause-snapshots/ASU-2023-09-income-taxes-paid-thresholds.excerpt.txt" } ] }, "citation": { "clause": "ASU 2023-09, Summary, When Will the Amendments Be Effective and What Are the Transition Requirements?", "source": "FASB Accounting Standards Update No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (December 2023)", "source_digest": "sha256:2a0d8a9421bdf1e653800632f377f4d20201520e5e031a55e2dbbd867acfd62a", "snapshot_location": "research/clause-snapshots/ASU-2023-09-effective-date.excerpt.txt" } }, { "standard_id": "ASU-2023-09", "applies_to_filer_statuses": [ "private", "non_public_business_entity" ], "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.", "effective_for_annual_periods_beginning": "2025-12-16", "effective_for_interim_periods_beginning": null, "early_adoption_permitted": true, "transition_method": "prospective_retrospective_permitted", "date_derivation_note": "Source: \"For entities other than public business entities, the amendments are effective for annual periods beginning after December 15, 2025.\" Rendered as 2025-12-16.", "parameter_set": { "income_taxes_paid_individual_jurisdiction_threshold_percent": [ { "value": 5, "effective_from": "2025-12-16", "effective_to": null, "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.", "source_digest": "sha256:470a5c00f7bd35796e923ac28f4d179e7b407edbb33a2ba9e15e6a178483d354", "snapshot_location": "research/clause-snapshots/ASU-2023-09-income-taxes-paid-thresholds.excerpt.txt" } ] }, "citation": { "clause": "ASU 2023-09, Summary, When Will the Amendments Be Effective and What Are the Transition Requirements?", "source": "FASB Accounting Standards Update No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (December 2023)", "source_digest": "sha256:2a0d8a9421bdf1e653800632f377f4d20201520e5e031a55e2dbbd867acfd62a", "snapshot_location": "research/clause-snapshots/ASU-2023-09-effective-date.excerpt.txt" } } ], "registry_digest": "bc8cf34926a51917bec014286b4850abc8ad704927e204bd45c579ea024c9c27" } }, "output_payload": { "resolution_status": "NO_BINDING_ENTRY", "error_code": null, "message": "no entry in this registry_slice covers (standard_id=\"IFRS-18\", filer_status=\"large_accelerated\") — this is an explicit NO_BINDING_ENTRY, never a silent undefined", "standard_id": "IFRS-18", "filer_status": "large_accelerated", "fiscal_year_end": "2026-12-31", "fiscal_year_begin": "2026-01-01", "fiscal_year_begin_basis": "inferred_prior_year_plus_one_day", "effective_for_annual_periods_beginning": null, "effective_for_interim_periods_beginning": null, "early_adoption_permitted": null, "binding_for_queried_annual_period": null, "binding_for_queried_interim_periods": null, "first_binding_period_end": null, "transition_method": null, "parameter_set": null, "parameter_set_as_of": null, "entry_digest": null, "citation": null, "registry_digest_recomputed": "bc8cf34926a51917bec014286b4850abc8ad704927e204bd45c579ea024c9c27", "resolution_path": [ "query_validated", "slice_validated:3_entries", "slice_digest_verified", "no_entry_for_triple" ], "bounds": { "max_slice_entries": 32, "max_parameters_per_entry": 64 }, "closed_filer_status_enum": [ "large_accelerated", "accelerated", "non_accelerated", "smaller_reporting", "emerging_growth", "private", "non_public_business_entity" ], "float_sensitive": false, "scope_note": "This kernel is a generic effective-date and rule-version resolver. 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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. 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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" } }, { "standard_id": "SYNTH-01", "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" } }, { "standard_id": "SYNTH-02", "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" } }, { "standard_id": "SYNTH-03", "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" } }, { "standard_id": "SYNTH-04", "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" } }, { "standard_id": "SYNTH-05", "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" } }, { "standard_id": "SYNTH-06", "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" } }, { "standard_id": "SYNTH-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" } }, { "standard_id": "SYNTH-08", "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" } }, { "standard_id": "SYNTH-09", "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" } }, { "standard_id": "SYNTH-10", "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" } }, { "standard_id": "SYNTH-11", "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" } }, { "standard_id": "SYNTH-12", "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" } }, { "standard_id": "SYNTH-13", "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" } }, { "standard_id": "SYNTH-14", "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" } }, { "standard_id": "SYNTH-15", "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" } }, { "standard_id": "SYNTH-16", "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" } }, { "standard_id": "SYNTH-17", "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" } }, { "standard_id": "SYNTH-18", "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" } }, { "standard_id": "SYNTH-19", "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" } }, { "standard_id": "SYNTH-20", "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" } }, { "standard_id": "SYNTH-21", "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" } }, { "standard_id": "SYNTH-22", "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" } }, { "standard_id": "SYNTH-23", "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" } }, { "standard_id": "SYNTH-24", "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" } }, { "standard_id": "SYNTH-25", "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" } }, { "standard_id": "SYNTH-26", "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" } }, { "standard_id": "SYNTH-27", "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" } }, { "standard_id": "SYNTH-28", "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" } }, { "standard_id": "SYNTH-29", "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" } }, { "standard_id": "SYNTH-30", "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" } }, { "standard_id": "SYNTH-31", "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" } }, { "standard_id": "SYNTH-32", "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. 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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." }, "golden_hash": "1aeb1fa6f76fd5c9b5be6ae84f7aec8bd308436464c3824261685a71e1aac549" }, { "name": "reject-missing-query", "policy_parameters": { "registry_slice": { "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" } } ], "registry_digest": "528bd806c4fd75171915654577a20fff27d43d039ca6357e7d0380ad9b7459dd" } }, "output_payload": { "resolution_status": null, "error_code": "QUERY_MISSING", "message": "policy_parameters.query is missing or not an object", "standard_id": null, "filer_status": null, "fiscal_year_end": null, "fiscal_year_begin": null, "fiscal_year_begin_basis": null, "effective_for_annual_periods_beginning": null, "effective_for_interim_periods_beginning": null, "early_adoption_permitted": null, "binding_for_queried_annual_period": null, "binding_for_queried_interim_periods": null, "first_binding_period_end": null, "transition_method": null, "parameter_set": null, "parameter_set_as_of": null, "entry_digest": null, "citation": null, "registry_digest_recomputed": null, "resolution_path": [], "bounds": { "max_slice_entries": 32, "max_parameters_per_entry": 64 }, "closed_filer_status_enum": [ "large_accelerated", "accelerated", "non_accelerated", "smaller_reporting", "emerging_growth", "private", "non_public_business_entity" ], "float_sensitive": false, "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." }, "golden_hash": "a5ea0b39022bf93baacf0275984ea49635febd86c6909c44eb54b39e3223b6b7" } ] }