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.
Research draft, second pass
A second pass drafted this model: the structure a model of this thing needs, and what is known about it in the world. The line under this one says how the second half was obtained - researched against sources, or recalled without web access, in which case nothing here was read anywhere and every claim is a lead to verify. Unreviewed either way.
Bundle → Layer → Finding → Questions Missing, in the backlog
Not described yet. This gap is in the card backlog.
Note: Research contour: bundles not designed yet; questions are listed as open questions.
Classifiers Filled
- Family
- Enterprise profiles
- Category
- Enterprise subject
- Entry kind
- subject
- Domain
- EnterpriseFIN
- Industry
- Cross-industry
- Tags
- EM-FIN-04W3subjectFinancialStatementConsolidationScopeConsolidationRunEliminationEntry
What it is Filled
Financial report, consolidation perimeter, transformation rules and elimination of intragroup transactions. Common definitions of the report and the run are reused.
Why it exists Filled
Financial report, consolidation perimeter, transformation rules and elimination of intragroup transactions. Common definitions of the report and the run are reused.
Distinguishing features Derived, awaiting review
- The methodology and perimeter version are pinned
- An elimination has paired justifications
- Publication does not erase a restated edition
What robots and AI may and may not do Derived, awaiting review
Must not
- Negative case: Shared owners automatically include a company in any group report.
Note: Negative case of the research brief, not yet a rule for agents.
Moral aspects Missing, in the backlog
Not described yet. This gap is in the card backlog.
Owners Filled
Steward
Финансовый руководитель
Master systems
- ERP
- бухгалтерия
- банк
- биллинг
- FinOps
Links to other meta-models Filled
references
- WM-ECO-018 - conceptual-candidate
What else AI and robots need to interact with it Incomplete
Identity and identifiers required Derived, awaiting review
- FinancialStatement
- ConsolidationScope
- ConsolidationRun
- EliminationEntry
Direct properties not applicable Not applicable
Not applicable
Enterprise record contour: physical properties belong to referenced world models.
Recognition required Missing, in the backlog
Not described yet. This gap is in the card backlog.
Capabilities and actions required Missing, in the backlog
Not described yet. This gap is in the card backlog.
Hazards and failure modes required Missing, in the backlog
Not described yet. This gap is in the card backlog.
Standards and interfaces required Missing, in the backlog
Not described yet. This gap is in the card backlog.
Context of use required Missing, in the backlog
Not described yet. This gap is in the card backlog.
Sources Filled
- FIBO: instruments, parties, transactions
- UBL/FOCUS: documents and costs; choose by contour
- XBRL and ERP/accounting-policy practice: books, periods, recognition and disclosure
Open 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?
- Установить границу и решение reuse/extend/new по действующим спецификациям.
- Подтвердить semantic crosswalk, права и source mastership.
- Выбрать immutable refs; провести проверки fixtures до заявления о публикационной готовности.
Machine files
Provenance
enterprise research programme · published-partial
Built from: enterprise/models/em-fin-04/brief.json
Still in Russian: suggested owner, blocking decisions, vercy candidates. Translate in research/enterprise/i18n/units.en.json.