Effective-Date / Rule-Version Registry

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 the closed enum (large_accelerated, accelerated, non_accelerated, smaller_reporting, emerging_growth, private, non_public_business_entity), and a standard identifier. It returns effective_for_annual_periods_beginning, effective_for_interim_periods_beginning, early_adoption_permitted, first_binding_period_end, transition_method, the resolved parameter_set, an entry_digest, the entry's citation, and a step-by-step resolution_path. A rule parameter is always a value carrying its own effective_from, effective_to, source and source_digest, never a bare number. The registry is inert data delivered in policy_parameters and never baked into kernel bytes, so adding a rule entry cannot move the kernel digest or stale a receipt. The kernel recomputes sha256 over the slice's own canonicalized bytes and refuses to resolve when the declared registry_digest disagrees; the hashed object is bounded at max_slice_entries=32 so the in-guest hash stays measurable, and the full-table to slice binding is a host-side gate outside the guest. Resolution is total: every triple in the declared domain returns exactly one entry or an explicit NO_BINDING_ENTRY, never a silent undefined. No two versions of a parameter may hold overlapping half-open effective windows; that is asserted at load, not assumed. Date arithmetic is integer arithmetic over parsed ISO components, with no Date object, no locale and no timezone. Where the fiscal year's beginning is not supplied it is inferred as the year-end less one year plus one day and the inference is declared in fiscal_year_begin_basis, never presented as a fact. Ships with two demonstrator standards whose dates and thresholds are pinned to retrieved primary text: FASB ASU 2023-07 (Segment Reporting, Topic 280) and ASU 2023-09 (Income Taxes, Topic 740). Those two are demonstrators, not a complete registry of US GAAP: a caller must supply its own slice to resolve any other standard.

Tool URL: https://ainumbers.co/chaingraph/art-627-effective-date-rule-version-registry.html