EM-FIN-04 · Subject model · W3
Financial reporting and consolidation
Financial report, consolidation perimeter, transformation rules and elimination of intragroup transactions. Common definitions of the report and the run are reused.
Partially published; research continues
Claude: complete-initial-study-plus-single-frozen-audit-remediated; Grok: complete-reconciled.
Published results
Research note, in Russian: Canonical/runtime promotion remains governed by the package allocation, identity and dependency holds.
Subject boundary and candidate types
- FinancialStatement
- ConsolidationScope
- ConsolidationRun
- EliminationEntry
Deep research questions
- When do the management and accounting perimeters differ?
- How to reproduce a report as of a past knowledge date?
- How to justify the elimination of a transaction?
Verifiable invariants
- The methodology and perimeter version are pinned
- An elimination has paired justifications
- Publication does not erase a restated edition
End-to-end acceptance scenario
Two books, a perimeter change and the elimination of an intragroup sale yield a reproducible consolidation.
Negative case
Shared owners automatically include a company in any group report.
Approaches to compare
- FIBO: instruments, parties, transactions
- UBL/FOCUS: documents and costs; choose by contour
- XBRL and ERP/accounting-policy practice: books, periods, recognition and disclosure
Candidates in the live catalogue
- WM-ECO-018 · Financial Statement · 0.3.0-research.1 · installable
Semantic fit requires boundary research; a published model does not by itself complete this card.
Result requirements
Every card is executed together with the full research contract: definitions, fields and cardinalities, lifecycle, sources, data mastership, rights, the five object facets, at least eight invariants, positive and negative examples, dependencies, migration and applicability limits.