{"schema":"https://ver.cy/schemas/card/1.0.0","id":"vr.wm-eco-018","code":"wm-eco-018-financial-statement","url":"https://ver.cy/models/wm-eco-018-financial-statement/","name":"Financial Statement","alternateNames":[],"kind":"world-model","status":"published","version":"0.3.0-research.1","language":"en","classifiers":{"family":"World Models","category":"Society, people and institutions","entryKind":"aggregate","plane":"","domain":["SOC.ECO.STA"],"industry":["Cross-industry"],"navPath":"NAV.SOC.ECO.STA","tags":["financial","statement","soc.eco.sta"],"facets":{}},"whatItIs":"Owns report identity, versions, purpose, type and lifecycle; reporting-entity, perimeter and control references; accounting framework, jurisdiction, taxonomy and compliance claims; annual, interim, instant, duration and comparative periods; functional and presentation currency references, units and rounding; statement set, sections, lines, facts, contexts, dimensions, totals, notes, disclosures, policies and cross-references; comparatives, reclassifications, amendments and restatements; external accounting-policy, estimate, ledger, position, trial-balance, consolidation and elimination bindings; calculation, validation, reconciliation, materiality, quality and lineage evidence; preparer, reviewer, governance, auditor, authorization, filing and publication references; access, retention and version-pinned human, XBRL, Inline XBRL, OIM, ESEF and jurisdictional projections. External entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain authoritative.","purpose":"Represent one governed financial statement or complete statement set so agents can interpret who reports, for which period and framework, which facts and disclosures are asserted, how they were prepared and validated, and which version was authorized without confusing the report with its source ledgers, audit or filing.","scope":{"in":["Statement identity, reporting entity and perimeter, framework, taxonomy, reporting and comparative periods, currencies, units, statement-set structure, facts, contexts, dimensions, notes and disclosures","Policies and estimates bindings, source lineage, calculations, validation, reconciliation, quality, assurance references, authorization, amendments, lifecycle, access, filing and interoperability projections"],"out":["Owning Reporting Entity, Control, Account, Ledger, Position, Transaction, Journal Entry, Trial Balance, Consolidation Run, Accounting Policy, Estimate Decision, Audit Engagement, Audit Opinion, Filing, Publication or Records masters","Treating a presented statement fact as the authoritative account, position or transaction, or treating a validation result as audit assurance","Autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, approval, audit, signing, filing, publication, restatement, disclosure, access widening or physical records disposition"],"boundaries":[{"neighbor":"WM-REC-002 parent signal","distinction":"The unfrozen record parent may provide generic record context but grants no ownership, mutation or cascade authority over the financial-statement lifecycle."},{"neighbor":"WM-ECO-017 Financial Position / Balance","distinction":"The candidate composition allows a statement to report positions or balances. Each position remains a time-bound quantitative master while the statement owns presentation and report-version context."},{"neighbor":"Account, transaction, journal, trial balance and consolidation","distinction":"These objects supply operational and accounting facts or transformations. The statement binds their outputs and provenance without posting or executing consolidation."},{"neighbor":"Audit opinion, filing and publication","distinction":"Independent assurance, regulator submission and public distribution have separate authorities and lifecycles. The statement stores qualified references and status observations only."},{"neighbor":"IFRS, XBRL, SEC, US GAAP, ESEF, IPSAS, PROV, DQV and RFC profiles","distinction":"Each source has a distinct scope, effective period and normative force. Every mapping is version-pinned, jurisdiction-qualified and loss-declaring."}]},"distinguishingFeatures":["A complete report or statement set for an entity, framework and period, not the underlying ledger.","Keeps preparation, authorization, issue, filing, publication and audit opinion as separate events.","Qualifies each fact by concept, entity, period, unit and dimensions.","Differs from a financial position, which is one time-bound balance."],"structure":{"bundles":[{"id":"report-identity-scope-framework-and-authority","name":"Report identity, scope, framework and authority","description":"Groups governed financial-statement context for report identity, scope, framework and authority.","layers":[{"id":"report-root-identity-version-purpose-and-status","name":"Report root identity, version, purpose and status","description":"Groups source-qualified financial-statement context for report root identity, version, purpose and status.","findings":[{"id":"statement-id-version-head-title-type-purpose-language-and-status","name":"Statement ID, version, head, title, type, purpose, language and status","description":"Records statement id, version, head, title, type, purpose, language and status as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish statement id, version, head, title, type, purpose, language and status?","id":"statement-id-version-head-title-type-purpose-language-and-status-q01","kind":"identity"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on statement id, version, head, title, type, purpose, language and status, for which purpose and under what authority?","id":"statement-id-version-head-title-type-purpose-language-and-status-q02","kind":"ownership"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify statement id, version, head, title, type, purpose, language and status?","id":"statement-id-version-head-title-type-purpose-language-and-status-q03","kind":"validation"}]},{"id":"preparation-basis-framework-jurisdiction-taxonomy-entry-point-and-compliance-claim","name":"Preparation basis, framework, jurisdiction, taxonomy entry point and compliance claim","description":"Records preparation basis, framework, jurisdiction, taxonomy entry point and compliance claim as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish preparation basis, framework, jurisdiction, taxonomy entry point and compliance claim?","id":"preparation-basis-framework-jurisdiction-taxonomy-entry-point-and-compliance-claim-q01","kind":"authority"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on preparation basis, framework, jurisdiction, taxonomy entry point and compliance claim, for which purpose and under what authority?","id":"preparation-basis-framework-jurisdiction-taxonomy-entry-point-and-compliance-claim-q02","kind":"authority"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify preparation basis, framework, jurisdiction, taxonomy entry point and compliance claim?","id":"preparation-basis-framework-jurisdiction-taxonomy-entry-point-and-compliance-claim-q03","kind":"security"}]}]},{"id":"reporting-entity-perimeter-ownership-and-responsibility","name":"Reporting entity, perimeter, ownership and responsibility","description":"Groups source-qualified financial-statement context for reporting entity, perimeter, ownership and responsibility.","findings":[{"id":"reporting-entity-identifier-legal-form-domicile-address-and-authoritative-master","name":"Reporting entity identifier, legal form, domicile, address and authoritative master","description":"Records reporting entity identifier, legal form, domicile, address and authoritative master as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish reporting entity identifier, legal form, domicile, address and authoritative master?","id":"reporting-entity-identifier-legal-form-domicile-address-and-authoritative-master-q01","kind":"relationship"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on reporting entity identifier, legal form, domicile, address and authoritative master, for which purpose and under what authority?","id":"reporting-entity-identifier-legal-form-domicile-address-and-authoritative-master-q02","kind":"requirement"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify reporting entity identifier, legal form, domicile, address and authoritative master?","id":"reporting-entity-identifier-legal-form-domicile-address-and-authoritative-master-q03","kind":"privacy"}]},{"id":"separate-consolidated-combined-perimeter-parent-subsidiary-nci-and-control-basis","name":"Separate, consolidated, combined perimeter, parent, subsidiary, NCI and control basis","description":"Records separate, consolidated, combined perimeter, parent, subsidiary, nci and control basis as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish separate, consolidated, combined perimeter, parent, subsidiary, nci and control basis?","id":"separate-consolidated-combined-perimeter-parent-subsidiary-nci-and-control-basis-q01","kind":"composition"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on separate, consolidated, combined perimeter, parent, subsidiary, nci and control basis, for which purpose and under what authority?","id":"separate-consolidated-combined-perimeter-parent-subsidiary-nci-and-control-basis-q02","kind":"constraint"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify separate, consolidated, combined perimeter, parent, subsidiary, nci and control basis?","id":"separate-consolidated-combined-perimeter-parent-subsidiary-nci-and-control-basis-q03","kind":"retention"}]}]}]},{"id":"statement-set-structure-line-items-facts-and-dimensions","name":"Statement set, structure, line items, facts and dimensions","description":"Groups governed financial-statement context for statement set, structure, line items, facts and dimensions.","layers":[{"id":"statement-set-sections-notes-and-presentation-tree","name":"Statement set, sections, notes and presentation tree","description":"Groups source-qualified financial-statement context for statement set, sections, notes and presentation tree.","findings":[{"id":"financial-position-performance-oci-equity-cash-flow-notes-and-opening-statement","name":"Financial position, performance, OCI, equity, cash flow, notes and opening statement","description":"Records financial position, performance, oci, equity, cash flow, notes and opening statement as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish financial position, performance, oci, equity, cash flow, notes and opening statement?","id":"financial-position-performance-oci-equity-cash-flow-notes-and-opening-statement-q01","kind":"composition"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on financial position, performance, oci, equity, cash flow, notes and opening statement, for which purpose and under what authority?","id":"financial-position-performance-oci-equity-cash-flow-notes-and-opening-statement-q02","kind":"process"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify financial position, performance, oci, equity, cash flow, notes and opening statement?","id":"financial-position-performance-oci-equity-cash-flow-notes-and-opening-statement-q03","kind":"access"}]},{"id":"section-table-axis-member-line-item-subtotal-total-note-policy-and-cross-reference","name":"Section, table, axis, member, line item, subtotal, total, note, policy and cross-reference","description":"Records section, table, axis, member, line item, subtotal, total, note, policy and cross-reference as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish section, table, axis, member, line item, subtotal, total, note, policy and cross-reference?","id":"section-table-axis-member-line-item-subtotal-total-note-policy-and-cross-reference-q01","kind":"composition"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on section, table, axis, member, line item, subtotal, total, note, policy and cross-reference, for which purpose and under what authority?","id":"section-table-axis-member-line-item-subtotal-total-note-policy-and-cross-reference-q02","kind":"event"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify section, table, axis, member, line item, subtotal, total, note, policy and cross-reference?","id":"section-table-axis-member-line-item-subtotal-total-note-policy-and-cross-reference-q03","kind":"exception"}]}]},{"id":"facts-concepts-contexts-units-and-dimensional-qualifiers","name":"Facts, concepts, contexts, units and dimensional qualifiers","description":"Groups source-qualified financial-statement context for facts, concepts, contexts, units and dimensional qualifiers.","findings":[{"id":"fact-id-concept-value-nil-decimals-precision-unit-scale-sign-and-footnote","name":"Fact ID, concept, value, nil, decimals, precision, unit, scale, sign and footnote","description":"Records fact id, concept, value, nil, decimals, precision, unit, scale, sign and footnote as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish fact id, concept, value, nil, decimals, precision, unit, scale, sign and footnote?","id":"fact-id-concept-value-nil-decimals-precision-unit-scale-sign-and-footnote-q01","kind":"measurement"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on fact id, concept, value, nil, decimals, precision, unit, scale, sign and footnote, for which purpose and under what authority?","id":"fact-id-concept-value-nil-decimals-precision-unit-scale-sign-and-footnote-q02","kind":"measurement"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify fact id, concept, value, nil, decimals, precision, unit, scale, sign and footnote?","id":"fact-id-concept-value-nil-decimals-precision-unit-scale-sign-and-footnote-q03","kind":"interoperability"}]},{"id":"entity-period-scenario-segment-axis-member-typed-dimension-and-context-identity","name":"Entity, period, scenario, segment, axis, member, typed dimension and context identity","description":"Records entity, period, scenario, segment, axis, member, typed dimension and context identity as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish entity, period, scenario, segment, axis, member, typed dimension and context identity?","id":"entity-period-scenario-segment-axis-member-typed-dimension-and-context-identity-q01","kind":"classification"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on entity, period, scenario, segment, axis, member, typed dimension and context identity, for which purpose and under what authority?","id":"entity-period-scenario-segment-axis-member-typed-dimension-and-context-identity-q02","kind":"evidence"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify entity, period, scenario, segment, axis, member, typed dimension and context identity?","id":"entity-period-scenario-segment-axis-member-typed-dimension-and-context-identity-q03","kind":"decision"}]}]}]},{"id":"periods-currency-comparatives-restatements-and-presentation","name":"Periods, currency, comparatives, restatements and presentation","description":"Groups governed financial-statement context for periods, currency, comparatives, restatements and presentation.","layers":[{"id":"reporting-period-as-of-cutoff-authorization-and-publication-time","name":"Reporting period, as-of, cutoff, authorization and publication time","description":"Groups source-qualified financial-statement context for reporting period, as-of, cutoff, authorization and publication time.","findings":[{"id":"annual-interim-current-prior-opening-instant-duration-and-reporting-period","name":"Annual, interim, current, prior, opening, instant, duration and reporting period","description":"Records annual, interim, current, prior, opening, instant, duration and reporting period as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish annual, interim, current, prior, opening, instant, duration and reporting period?","id":"annual-interim-current-prior-opening-instant-duration-and-reporting-period-q01","kind":"temporal"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on annual, interim, current, prior, opening, instant, duration and reporting period, for which purpose and under what authority?","id":"annual-interim-current-prior-opening-instant-duration-and-reporting-period-q02","kind":"quality"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify annual, interim, current, prior, opening, instant, duration and reporting period?","id":"annual-interim-current-prior-opening-instant-duration-and-reporting-period-q03","kind":"identity"}]},{"id":"cutoff-adjusting-event-preparation-review-authorization-issue-filing-publication-ingestion-and-knowledge-time","name":"Cutoff, adjusting event, preparation, review, authorization, issue, filing, publication, ingestion and knowledge time","description":"Records cutoff, adjusting event, preparation, review, authorization, issue, filing, publication, ingestion and knowledge time as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish cutoff, adjusting event, preparation, review, authorization, issue, filing, publication, ingestion and knowledge time?","id":"cutoff-adjusting-event-preparation-review-authorization-issue-filing-publication-ingestion-and-knowledge-time-q01","kind":"temporal"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on cutoff, adjusting event, preparation, review, authorization, issue, filing, publication, ingestion and knowledge time, for which purpose and under what authority?","id":"cutoff-adjusting-event-preparation-review-authorization-issue-filing-publication-ingestion-and-knowledge-time-q02","kind":"validation"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify cutoff, adjusting event, preparation, review, authorization, issue, filing, publication, ingestion and knowledge time?","id":"cutoff-adjusting-event-preparation-review-authorization-issue-filing-publication-ingestion-and-knowledge-time-q03","kind":"classification"}]}]},{"id":"currency-rounding-comparatives-reclassification-and-restatement","name":"Currency, rounding, comparatives, reclassification and restatement","description":"Groups source-qualified financial-statement context for currency, rounding, comparatives, reclassification and restatement.","findings":[{"id":"functional-presentation-transaction-currency-unit-multiplier-rounding-and-translation","name":"Functional, presentation, transaction currency, unit, multiplier, rounding and translation","description":"Records functional, presentation, transaction currency, unit, multiplier, rounding and translation as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish functional, presentation, transaction currency, unit, multiplier, rounding and translation?","id":"functional-presentation-transaction-currency-unit-multiplier-rounding-and-translation-q01","kind":"measurement"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on functional, presentation, transaction currency, unit, multiplier, rounding and translation, for which purpose and under what authority?","id":"functional-presentation-transaction-currency-unit-multiplier-rounding-and-translation-q02","kind":"security"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify functional, presentation, transaction currency, unit, multiplier, rounding and translation?","id":"functional-presentation-transaction-currency-unit-multiplier-rounding-and-translation-q03","kind":"composition"}]},{"id":"comparative-corresponding-restated-reclassified-adjusted-reported-and-reconciliation-basis","name":"Comparative, corresponding, restated, reclassified, adjusted, reported and reconciliation basis","description":"Records comparative, corresponding, restated, reclassified, adjusted, reported and reconciliation basis as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish comparative, corresponding, restated, reclassified, adjusted, reported and reconciliation basis?","id":"comparative-corresponding-restated-reclassified-adjusted-reported-and-reconciliation-basis-q01","kind":"lifecycle"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on comparative, corresponding, restated, reclassified, adjusted, reported and reconciliation basis, for which purpose and under what authority?","id":"comparative-corresponding-restated-reclassified-adjusted-reported-and-reconciliation-basis-q02","kind":"privacy"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify comparative, corresponding, restated, reclassified, adjusted, reported and reconciliation basis?","id":"comparative-corresponding-restated-reclassified-adjusted-reported-and-reconciliation-basis-q03","kind":"relationship"}]}]}]},{"id":"policies-estimates-materiality-sources-consolidation-and-lineage","name":"Policies, estimates, materiality, sources, consolidation and lineage","description":"Groups governed financial-statement context for policies, estimates, materiality, sources, consolidation and lineage.","layers":[{"id":"accounting-policies-estimates-judgements-and-materiality","name":"Accounting policies, estimates, judgements and materiality","description":"Groups source-qualified financial-statement context for accounting policies, estimates, judgements and materiality.","findings":[{"id":"accounting-policy-recognition-measurement-presentation-disclosure-and-change","name":"Accounting policy, recognition, measurement, presentation, disclosure and change","description":"Records accounting policy, recognition, measurement, presentation, disclosure and change as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish accounting policy, recognition, measurement, presentation, disclosure and change?","id":"accounting-policy-recognition-measurement-presentation-disclosure-and-change-q01","kind":"requirement"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on accounting policy, recognition, measurement, presentation, disclosure and change, for which purpose and under what authority?","id":"accounting-policy-recognition-measurement-presentation-disclosure-and-change-q02","kind":"retention"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify accounting policy, recognition, measurement, presentation, disclosure and change?","id":"accounting-policy-recognition-measurement-presentation-disclosure-and-change-q03","kind":"state"}]},{"id":"estimate-assumption-judgement-uncertainty-materiality-aggregation-disaggregation-and-omission","name":"Estimate, assumption, judgement, uncertainty, materiality, aggregation, disaggregation and omission","description":"Records estimate, assumption, judgement, uncertainty, materiality, aggregation, disaggregation and omission as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish estimate, assumption, judgement, uncertainty, materiality, aggregation, disaggregation and omission?","id":"estimate-assumption-judgement-uncertainty-materiality-aggregation-disaggregation-and-omission-q01","kind":"decision"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on estimate, assumption, judgement, uncertainty, materiality, aggregation, disaggregation and omission, for which purpose and under what authority?","id":"estimate-assumption-judgement-uncertainty-materiality-aggregation-disaggregation-and-omission-q02","kind":"access"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify estimate, assumption, judgement, uncertainty, materiality, aggregation, disaggregation and omission?","id":"estimate-assumption-judgement-uncertainty-materiality-aggregation-disaggregation-and-omission-q03","kind":"lifecycle"}]}]},{"id":"source-ledgers-trial-balance-consolidation-and-provenance","name":"Source ledgers, trial balance, consolidation and provenance","description":"Groups source-qualified financial-statement context for source ledgers, trial balance, consolidation and provenance.","findings":[{"id":"account-ledger-journal-trial-balance-position-subledger-and-source-system-binding","name":"Account, ledger, journal, trial balance, position, subledger and source-system binding","description":"Records account, ledger, journal, trial balance, position, subledger and source-system binding as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish account, ledger, journal, trial balance, position, subledger and source-system binding?","id":"account-ledger-journal-trial-balance-position-subledger-and-source-system-binding-q01","kind":"provenance"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on account, ledger, journal, trial balance, position, subledger and source-system binding, for which purpose and under what authority?","id":"account-ledger-journal-trial-balance-position-subledger-and-source-system-binding-q02","kind":"exception"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify account, ledger, journal, trial balance, position, subledger and source-system binding?","id":"account-ledger-journal-trial-balance-position-subledger-and-source-system-binding-q03","kind":"temporal"}]},{"id":"consolidation-run-elimination-adjustment-mapping-transformation-author-and-lineage","name":"Consolidation run, elimination, adjustment, mapping, transformation, author and lineage","description":"Records consolidation run, elimination, adjustment, mapping, transformation, author and lineage as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish consolidation run, elimination, adjustment, mapping, transformation, author and lineage?","id":"consolidation-run-elimination-adjustment-mapping-transformation-author-and-lineage-q01","kind":"provenance"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on consolidation run, elimination, adjustment, mapping, transformation, author and lineage, for which purpose and under what authority?","id":"consolidation-run-elimination-adjustment-mapping-transformation-author-and-lineage-q02","kind":"interoperability"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify consolidation run, elimination, adjustment, mapping, transformation, author and lineage?","id":"consolidation-run-elimination-adjustment-mapping-transformation-author-and-lineage-q03","kind":"provenance"}]}]}]},{"id":"calculations-validation-reconciliation-notes-and-assurance","name":"Calculations, validation, reconciliation, notes and assurance","description":"Groups governed financial-statement context for calculations, validation, reconciliation, notes and assurance.","layers":[{"id":"calculations-invariants-validation-reconciliation-and-quality","name":"Calculations, invariants, validation, reconciliation and quality","description":"Groups source-qualified financial-statement context for calculations, invariants, validation, reconciliation and quality.","findings":[{"id":"calculation-weight-total-subtotal-rollforward-equation-cross-foot-and-rounding-tolerance","name":"Calculation weight, total, subtotal, rollforward, equation, cross-foot and rounding tolerance","description":"Records calculation weight, total, subtotal, rollforward, equation, cross-foot and rounding tolerance as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish calculation weight, total, subtotal, rollforward, equation, cross-foot and rounding tolerance?","id":"calculation-weight-total-subtotal-rollforward-equation-cross-foot-and-rounding-tolerance-q01","kind":"validation"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on calculation weight, total, subtotal, rollforward, equation, cross-foot and rounding tolerance, for which purpose and under what authority?","id":"calculation-weight-total-subtotal-rollforward-equation-cross-foot-and-rounding-tolerance-q02","kind":"decision"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify calculation weight, total, subtotal, rollforward, equation, cross-foot and rounding tolerance?","id":"calculation-weight-total-subtotal-rollforward-equation-cross-foot-and-rounding-tolerance-q03","kind":"ownership"}]},{"id":"taxonomy-schema-formula-business-rule-reconciliation-error-warning-and-quality-metric","name":"Taxonomy, schema, formula, business rule, reconciliation, error, warning and quality metric","description":"Records taxonomy, schema, formula, business rule, reconciliation, error, warning and quality metric as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish taxonomy, schema, formula, business rule, reconciliation, error, warning and quality metric?","id":"taxonomy-schema-formula-business-rule-reconciliation-error-warning-and-quality-metric-q01","kind":"quality"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on taxonomy, schema, formula, business rule, reconciliation, error, warning and quality metric, for which purpose and under what authority?","id":"taxonomy-schema-formula-business-rule-reconciliation-error-warning-and-quality-metric-q02","kind":"identity"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify taxonomy, schema, formula, business rule, reconciliation, error, warning and quality metric?","id":"taxonomy-schema-formula-business-rule-reconciliation-error-warning-and-quality-metric-q03","kind":"authority"}]}]},{"id":"notes-disclosures-evidence-audit-and-assurance-references","name":"Notes, disclosures, evidence, audit and assurance references","description":"Groups source-qualified financial-statement context for notes, disclosures, evidence, audit and assurance references.","findings":[{"id":"note-policy-risk-commitment-contingency-related-party-segment-and-subsequent-event-disclosure","name":"Note, policy, risk, commitment, contingency, related party, segment and subsequent-event disclosure","description":"Records note, policy, risk, commitment, contingency, related party, segment and subsequent-event disclosure as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish note, policy, risk, commitment, contingency, related party, segment and subsequent-event disclosure?","id":"note-policy-risk-commitment-contingency-related-party-segment-and-subsequent-event-disclosure-q01","kind":"evidence"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on note, policy, risk, commitment, contingency, related party, segment and subsequent-event disclosure, for which purpose and under what authority?","id":"note-policy-risk-commitment-contingency-related-party-segment-and-subsequent-event-disclosure-q02","kind":"classification"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify note, policy, risk, commitment, contingency, related party, segment and subsequent-event disclosure?","id":"note-policy-risk-commitment-contingency-related-party-segment-and-subsequent-event-disclosure-q03","kind":"requirement"}]},{"id":"preparer-reviewer-governance-representation-auditor-opinion-assurance-scope-and-limitation","name":"Preparer, reviewer, governance, representation, auditor, opinion, assurance scope and limitation","description":"Records preparer, reviewer, governance, representation, auditor, opinion, assurance scope and limitation as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish preparer, reviewer, governance, representation, auditor, opinion, assurance scope and limitation?","id":"preparer-reviewer-governance-representation-auditor-opinion-assurance-scope-and-limitation-q01","kind":"authority"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on preparer, reviewer, governance, representation, auditor, opinion, assurance scope and limitation, for which purpose and under what authority?","id":"preparer-reviewer-governance-representation-auditor-opinion-assurance-scope-and-limitation-q02","kind":"composition"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify preparer, reviewer, governance, representation, auditor, opinion, assurance scope and limitation?","id":"preparer-reviewer-governance-representation-auditor-opinion-assurance-scope-and-limitation-q03","kind":"constraint"}]}]}]},{"id":"lifecycle-authorization-filing-access-retention-and-interoperability","name":"Lifecycle, authorization, filing, access, retention and interoperability","description":"Groups governed financial-statement context for lifecycle, authorization, filing, access, retention and interoperability.","layers":[{"id":"preparation-review-authorization-issue-amendment-and-records","name":"Preparation, review, authorization, issue, amendment and records","description":"Groups source-qualified financial-statement context for preparation, review, authorization, issue, amendment and records.","findings":[{"id":"draft-prepared-reviewed-approved-authorized-issued-amended-restated-superseded-and-withdrawn","name":"Draft, prepared, reviewed, approved, authorized, issued, amended, restated, superseded and withdrawn","description":"Records draft, prepared, reviewed, approved, authorized, issued, amended, restated, superseded and withdrawn as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish draft, prepared, reviewed, approved, authorized, issued, amended, restated, superseded and withdrawn?","id":"draft-prepared-reviewed-approved-authorized-issued-amended-restated-superseded-and-withdrawn-q01","kind":"lifecycle"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on draft, prepared, reviewed, approved, authorized, issued, amended, restated, superseded and withdrawn, for which purpose and under what authority?","id":"draft-prepared-reviewed-approved-authorized-issued-amended-restated-superseded-and-withdrawn-q02","kind":"relationship"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify draft, prepared, reviewed, approved, authorized, issued, amended, restated, superseded and withdrawn?","id":"draft-prepared-reviewed-approved-authorized-issued-amended-restated-superseded-and-withdrawn-q03","kind":"process"}]},{"id":"confidentiality-access-embargo-filing-acceptance-rejection-publication-retention-legal-hold-and-tombstone","name":"Confidentiality, access, embargo, filing acceptance, rejection, publication, retention, legal hold and tombstone","description":"Records confidentiality, access, embargo, filing acceptance, rejection, publication, retention, legal hold and tombstone as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish confidentiality, access, embargo, filing acceptance, rejection, publication, retention, legal hold and tombstone?","id":"confidentiality-access-embargo-filing-acceptance-rejection-publication-retention-legal-hold-and-tombstone-q01","kind":"access"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on confidentiality, access, embargo, filing acceptance, rejection, publication, retention, legal hold and tombstone, for which purpose and under what authority?","id":"confidentiality-access-embargo-filing-acceptance-rejection-publication-retention-legal-hold-and-tombstone-q02","kind":"state"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify confidentiality, access, embargo, filing acceptance, rejection, publication, retention, legal hold and tombstone?","id":"confidentiality-access-embargo-filing-acceptance-rejection-publication-retention-legal-hold-and-tombstone-q03","kind":"event"}]}]},{"id":"xbrl-inline-oim-esef-and-jurisdictional-projections","name":"XBRL, Inline, OIM, ESEF and jurisdictional projections","description":"Groups source-qualified financial-statement context for xbrl, inline, oim, esef and jurisdictional projections.","findings":[{"id":"human-pdf-html-data-package-api-xbrl-inline-json-csv-and-filing-distribution","name":"Human, PDF, HTML, data package, API, XBRL, Inline, JSON, CSV and filing distribution","description":"Records human, pdf, html, data package, api, xbrl, inline, json, csv and filing distribution as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish human, pdf, html, data package, api, xbrl, inline, json, csv and filing distribution?","id":"human-pdf-html-data-package-api-xbrl-inline-json-csv-and-filing-distribution-q01","kind":"interoperability"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on human, pdf, html, data package, api, xbrl, inline, json, csv and filing distribution, for which purpose and under what authority?","id":"human-pdf-html-data-package-api-xbrl-inline-json-csv-and-filing-distribution-q02","kind":"lifecycle"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify human, pdf, html, data package, api, xbrl, inline, json, csv and filing distribution?","id":"human-pdf-html-data-package-api-xbrl-inline-json-csv-and-filing-distribution-q03","kind":"measurement"}]},{"id":"ifrs-ias-ifrs18-xbrl-oim-sec-usgaap-esef-ipsas-prov-dqv-and-time-projection","name":"IFRS, IAS, IFRS 18, XBRL, OIM, SEC, US GAAP, ESEF, IPSAS, PROV, DQV and time projection","description":"Records ifrs, ias, ifrs 18, xbrl, oim, sec, us gaap, esef, ipsas, prov, dqv and time projection as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.","questions":[{"text":"What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish ifrs, ias, ifrs 18, xbrl, oim, sec, us gaap, esef, ipsas, prov, dqv and time projection?","id":"ifrs-ias-ifrs18-xbrl-oim-sec-usgaap-esef-ipsas-prov-dqv-and-time-projection-q01","kind":"interoperability"},{"text":"Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on ifrs, ias, ifrs 18, xbrl, oim, sec, us gaap, esef, ipsas, prov, dqv and time projection, for which purpose and under what authority?","id":"ifrs-ias-ifrs18-xbrl-oim-sec-usgaap-esef-ipsas-prov-dqv-and-time-projection-q02","kind":"temporal"},{"text":"Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify ifrs, ias, ifrs 18, xbrl, oim, sec, us gaap, esef, ipsas, prov, dqv and time projection?","id":"ifrs-ias-ifrs18-xbrl-oim-sec-usgaap-esef-ipsas-prov-dqv-and-time-projection-q03","kind":"evidence"}]}]}]}]},"agentConduct":{"may":["Compose statement drafts from authorized sources with lineage.","Validate calculations and taxonomy rules.","Compare versions and periods.","Produce machine-readable projections for permitted users."],"mustNot":["Sign, approve, file or publish a statement.","Restate figures or change estimates.","Audit or express an opinion.","Disclose unpublished figures.","Alter facts to pass validation."],"requiresHuman":["Authorizing issue of the statements.","Restating prior periods.","Filing with regulators."]},"ethics":{"considerations":["Misstatement misleads investors, employees, creditors and the public.","Unpublished figures are inside information.","Public sector statements carry accountability to citizens."],"affectedParties":["Investors and creditors","Employees","Regulators and the public"]},"owners":{"steward":"Dimension owner, namespace authority, financial-reporting mandate and accountable statement owner","roles":[{"name":"Statement owner","responsibilities":["Own purpose, reporting scope, framework, lifecycle, compatibility and accountable use."]},{"name":"Preparer and accounting controller","responsibilities":["Own structure, facts, contexts, policies, estimates, mappings, calculations, sources and corrections."]},{"name":"Consolidation and data steward","responsibilities":["Own entity perimeter, ledger and position bindings, eliminations, transformations, lineage and reconciliation evidence."]},{"name":"Governance reviewer and authorizing body","responsibilities":["Own review, materiality, representations, approval and authorization for issue."]},{"name":"Independent assurance provider","responsibilities":["Own external engagement, procedures, opinion and limitations; the statement stores only qualified references."]},{"name":"Filing, access and records authority","responsibilities":["Own filing, disclosure, confidentiality, publication, embargo, retention, legal hold and disposition policy."]},{"name":"Taxonomy and interoperability steward","responsibilities":["Own taxonomy entry points, extensions, labels, mappings, conformance evidence and declared loss."]}],"masterSystems":[]},"relations":[{"target":"WM-REC-002","type":"references","note":"Resolve generic record context without granting ownership, mutation or cascade authority."},{"target":"WM-ECO-017","type":"composes","note":"Report positions or balances while preserving their independent identity, measurement basis, time and provenance."},{"target":"Reporting Entity, Control, Account, Ledger, Transaction, Journal, Trial Balance, Consolidation, Accounting Policy, Estimate, Audit, Filing, Publication and Records models","type":"references","note":"Resolve authoritative external identities, processes, decisions and evidence without duplicating their lifecycles."},{"target":"IFRS 2026, IAS 1, IAS 7, IFRS 18, IFRS Taxonomy 2025, XBRL 2.1, Inline XBRL 1.1, OIM 1.0, SEC Regulation S-X and 2026 taxonomy, US GAAP 2026, ESEF 2026, ESMA 2025, IPSAS 2025, PROV-O, DQV and RFC 3339","type":"aligned","note":"Project version-pinned accounting, digital-reporting, filing, public-sector, provenance, quality and time views with declared loss."},{"target":"WM-REC-002 parent signal","type":"neighbor","note":"The unfrozen record parent may provide generic record context but grants no ownership, mutation or cascade authority over the financial-statement lifecycle."},{"target":"WM-ECO-017 Financial Position / Balance","type":"neighbor","note":"The candidate composition allows a statement to report positions or balances. Each position remains a time-bound quantitative master while the statement owns presentation and report-version context."},{"target":"Account, transaction, journal, trial balance and consolidation","type":"neighbor","note":"These objects supply operational and accounting facts or transformations. The statement binds their outputs and provenance without posting or executing consolidation."},{"target":"Audit opinion, filing and publication","type":"neighbor","note":"Independent assurance, regulator submission and public distribution have separate authorities and lifecycles. The statement stores qualified references and status observations only."},{"target":"IFRS, XBRL, SEC, US GAAP, ESEF, IPSAS, PROV, DQV and RFC profiles","type":"neighbor","note":"Each source has a distinct scope, effective period and normative force. Every mapping is version-pinned, jurisdiction-qualified and loss-declaring."},{"target":"WM-REC-002","type":"parent"}],"interaction":{"identity":{"applicability":"required","items":["Authoritative master-system identifier for each statement, version, component, fact, context, note, validation, approval or artifact, qualified by issuer, namespace and record kind.","Governed globally resolvable report or fact IRI.","Dimension UUID or ULID when neither preceding identifier exists."]},"properties":{"applicability":"not-applicable","items":[]},"recognition":{"applicability":"optional","items":["A statement names a reporting entity, a period, a framework, a currency and an authorized version.","Often confused with a trial balance, an audit report, a filing package or a management report."]},"capabilities":{"applicability":"required","items":["Register a financial statement: Governed operation to register a financial statement without autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, audit, signing, filing, publication, restatement, access widening or records disposition.","Compose a statement set and presentation tree: Governed operation to compose a statement set and presentation tree without autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, audit, signing, filing, publication, restatement, access widening or records disposition.","Bind reporting entity, perimeter and period: Governed operation to bind reporting entity, perimeter and period without autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, audit, signing, filing, publication, restatement, access widening or records disposition.","Add or amend a statement fact: Governed operation to add or amend a statement fact without autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, audit, signing, filing, publication, restatement, access widening or records disposition.","Bind policies, estimates and materiality decisions: Governed operation to bind policies, estimates and materiality decisions without autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, audit, signing, filing, publication, restatement, access widening or records disposition.","Bind sources and consolidation lineage: Governed operation to bind sources and consolidation lineage without autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, audit, signing, filing, publication, restatement, access widening or records disposition.","Calculate, validate and reconcile: Governed operation to calculate, validate and reconcile without autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, audit, signing, filing, publication, restatement, access widening or records disposition.","Review, assure and authorize issue: Governed operation to review, assure and authorize issue without autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, audit, signing, filing, publication, restatement, access widening or records disposition.","Issue, amend, restate or supersede: Governed operation to issue, amend, restate or supersede without autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, audit, signing, filing, publication, restatement, access widening or records disposition.","Query, project, file, retain and audit: Governed operation to query, project, file, retain and audit without autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, audit, signing, filing, publication, restatement, access widening or records disposition."]},"hazards":{"applicability":"required","items":["Misstatements from bad consolidation.","Leakage of unpublished results.","Filing of the wrong version."]},"interfaces":{"applicability":"required","items":["XBRL 2.1 and Inline XBRL 1.1.","IFRS Accounting Taxonomy.","US GAAP Financial Reporting Taxonomy.","European Single Electronic Format (ESEF).","ISO 17442 Legal Entity Identifier.","ISO 4217 currency codes."]},"context":{"applicability":"required","items":["Recognition, measurement, presentation, materiality, audit, filing, disclosure, retention and compliance depend on framework, jurisdiction, regulator, entity, sector and reporting period.","IFRS, US GAAP, SEC, ESEF and IPSAS are overlapping framework and jurisdiction profiles; none is universal."]}},"sources":[{"title":"Conceptual Framework for Financial Reporting","url":"https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/","note":"IFRS Foundation"},{"title":"IAS 1 Presentation of Financial Statements","url":"https://www.ifrs.org/issued-standards/list-of-standards/ias-1-presentation-of-financial-statements.html/","note":"IFRS Foundation"},{"title":"IAS 7 Statement of Cash Flows","url":"https://www.ifrs.org/issued-standards/list-of-standards/ias-7-statement-of-cash-flows/","note":"IFRS Foundation"},{"title":"IFRS 18 Presentation and Disclosure in Financial Statements","url":"https://www.ifrs.org/issued-standards/list-of-standards/ifrs-18-presentation-and-disclosure-in-financial-statements/","note":"IFRS Foundation"},{"title":"IFRS Accounting Taxonomy 2025","url":"https://www.ifrs.org/issued-standards/ifrs-taxonomy/ifrs-accounting-taxonomy-2025/","note":"IFRS Foundation"},{"title":"XBRL 2.1","url":"https://specifications.xbrl.org/work-product-index-group-base-spec-base-spec.html","note":"XBRL International"},{"title":"Inline XBRL 1.1","url":"https://specifications.xbrl.org/work-product-index-inline-xbrl-inline-xbrl-1.1.html","note":"XBRL International"},{"title":"Open Information Model 1.0","url":"https://specifications.xbrl.org/work-product-index-open-information-model-open-information-model.html","note":"XBRL International"},{"title":"Regulation S-X and disclosure rules","url":"https://www.sec.gov/about/divisions-offices/division-corporation-finance/rules-regulations-schedules","note":"United States Securities and Exchange Commission"},{"title":"2026 XBRL Taxonomies Update","url":"https://www.sec.gov/newsroom/whats-new/2603-2026-xbrl-taxonomies-update","note":"United States Securities and Exchange Commission"},{"title":"2026 GAAP Financial Reporting Taxonomy","url":"https://xbrl.fasb.org/us-gaap/2026/","note":"Financial Accounting Standards Board"},{"title":"Commission Delegated Regulation EU 2019/815 consolidated text","url":"https://eur-lex.europa.eu/legal-content/en/ALL/?uri=CELEX%3A02019R0815-20260407","note":"European Union"},{"title":"ESEF Reporting Manual","url":"https://www.esma.europa.eu/sites/default/files/library/esma32-60-254_esef_reporting_manual.pdf","note":"European Securities and Markets Authority"},{"title":"2025 Handbook of International Public Sector Accounting Pronouncements","url":"https://www.ipsasb.org/publications/2025-handbook-international-public-sector-accounting-pronouncements","note":"International Public Sector Accounting Standards Board"},{"title":"PROV-O: The PROV Ontology","url":"https://www.w3.org/TR/prov-o/","note":"World Wide Web Consortium"},{"title":"Data on the Web Best Practices: Data Quality Vocabulary","url":"https://www.w3.org/TR/vocab-dqv/","note":"World Wide Web Consortium"},{"title":"Date and Time on the Internet: Timestamps","url":"https://www.rfc-editor.org/info/rfc3339/","note":"Internet Engineering Task Force"}],"openQuestions":["Canonically approve or reject the WM-REC-002 and WM-ECO-017 edges and register Reporting Entity, Account, Transaction, Journal, Trial Balance, Consolidation, Accounting Policy, Audit, Filing, Publication and Records edges.","Create IFRS, US GAAP, IPSAS, ESEF, SEC and sector-specific banking, insurance, fund, public-sector, tax and sustainability-reporting profiles.","Conformance-test statement sets, facts, contexts, dimensions, units, calculation links, comparatives, restatements and projections against concrete XBRL, Inline XBRL, OIM and filing samples.","Validate organization-specific preparation, review, authorization, signing, filing, publication, retention, legal-hold and disposition policies.","Inspect licensed normative requirements under authorized access before making clause-level IFRS or other licensed-standard conformance claims.","Obtain independent external review before promoting beyond reviewable-draft assurance.","Claude and Grok each timed out on one bounded attempt; no independent external result was admitted.","The WM-REC-002 parent signal and candidate WM-ECO-017 composition are not canonically approved and grant no cascade authority.","Insurance, banking, investment funds, tax, prudential, sustainability, segment, interim, liquidation, public-sector and jurisdiction-specific filing requirements need separate profiles.","IFRS and FASB materials are used only within public access and licensing boundaries; restricted requirements were not inferred.","IFRS 18 transition requires an explicit effective-period and entry-point choice; IAS 1 remains applicable until superseded for the reporting entity or early adoption occurs."],"resources":{"spec":"/models/wm-eco-018-financial-statement/spec.yaml","agents":"/models/wm-eco-018-financial-statement/AGENTS.md","source":"https://github.com/ver-cy/world-models/tree/feat/mega-model-registry/publications/wm-eco-018-financial-statement"},"provenance":{"origin":"world-models research","builtFrom":["models/wm-eco-018-financial-statement/spec.yaml","ver-cy/world-models/card-supplements/wm-eco-018-financial-statement.json"],"providers":["Codex"],"researchStatus":"reviewable-draft","generatedAt":"2026-09-06T14:18:34Z","builder":"tools/build_cards.py@1.0.0"},"completeness":{"sections":{"classifiers":"filled","whatItIs":"filled","purpose":"filled","distinguishingFeatures":"filled","structure":"filled","agentConduct":"filled","ethics":"filled","owners":"filled","relations":"filled","interaction.identity":"filled","interaction.properties":"not-applicable","interaction.recognition":"filled","interaction.capabilities":"filled","interaction.hazards":"filled","interaction.interfaces":"filled","interaction.context":"filled","sources":"filled"},"notes":{"interaction.properties":"Institutional or informational subject: no invented physical properties.","_supplement":"Sections authored in card supplement 1.0.0 by Claude (Opus 5.5) (2026-10-05, unreviewed). Written from the published specification and established practice in the field; no new sources were read. Unreviewed."},"score":1.0}}