{
  "tool_id": "art-627-effective-date-rule-version-registry",
  "kernel_id": "art-627-effective-date-rule-version-registry",
  "display_name": "Effective-Date / Rule-Version Registry",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_mandate",
  "purpose": "Resolves which version of an accounting standard binds a given filer, entirely offline and client-side. The query is a triple: fiscal_year_end as an ISO date, never a month/day pair, because 52/53-week filers exist and their year-ends move; filer_status from a closed seven-value enum; and a standard identifier. It returns the binding annual and interim period-beginning dates, the early-adoption flag, first_binding_period_end, the transition method, and the rule parameters in force, where a parameter is always a value with its own effective_from, effective_to, source and source digest, and never a bare number. The registry itself is inert data delivered in policy_parameters and is never baked into kernel bytes, so adding a rule entry can never move the kernel digest or stale a receipt. The kernel recomputes the slice digest from the slice's own bytes and refuses to resolve on a mismatch, bounded at max_slice_entries of 32 so the in-guest hash stays measurable. Resolution is total: every triple in the declared domain returns exactly one entry or an explicit NO_BINDING_ENTRY, never a silent undefined, and no two parameter versions may hold overlapping effective windows. Ships with two demonstrator standards, FASB ASU 2023-07 on reportable segment disclosures and ASU 2023-09 on income tax disclosures, whose dates and thresholds are pinned to retrieved primary text.",
  "control_description": "Resolves which version of an accounting standard binds a given filer, entirely offline and client-side. The query is a triple: fiscal_year_end as an ISO date, never a month/day pair, because 52/53-week filers exist and their year-ends move; filer_status from a closed seven-value enum; and a standard identifier. It returns the binding annual and interim period-beginning dates, the early-adoption flag, first_binding_period_end, the transition method, and the rule parameters in force, where a parameter is always a value with its own effective_from, effective_to, source and source digest, and never a bare number. The registry itself is inert data delivered in policy_parameters and is never baked into kernel bytes, so adding a rule entry can never move the kernel digest or stale a receipt. The kernel recomputes the slice digest from the slice's own bytes and refuses to resolve on a mismatch, bounded at max_slice_entries of 32 so the in-guest hash stays measurable. Resolution is total: every triple in the declared domain returns exactly one entry or an explicit NO_BINDING_ENTRY, never a silent undefined, and no two parameter versions may hold overlapping effective windows. Ships with two demonstrator standards, FASB ASU 2023-07 on reportable segment disclosures and ASU 2023-09 on income tax disclosures, whose dates and thresholds are pinned to retrieved primary text.",
  "declared_inputs": [],
  "declared_outputs": [],
  "kernel_digest": "sha256:64836000e9e411175a31ce378e45f464cb8dc8f398ed04f409d94f764265cfe5",
  "trust_label": "independently verified: zkVM execution proof (risc0/groth16-bn254)",
  "data_vintage": "2026-08-20",
  "last_validated": "2026-08-20",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 100,
  "source_url": "https://ainumbers.co/chaingraph/art-627-effective-date-rule-version-registry.html",
  "generated_at": "2026-08-22T17:52:19.663Z"
}