Disclosure Effective Date Sequencer

Maps a fiscal year end and SEC filer status to the FASB Accounting Standards Updates tracked by the disclosure readiness pack that bind for that fiscal year. The annual requirement and the interim requirement are reported separately, because several of these Updates start at different times for the two, and each Update's first affected annual period and first interim coverage are named for the entity's own fiscal calendar rather than assumed to be a December year end. Effective dates are carried as dated observations read from the Board's published Updates on 2026-08-15, each with its transition paragraph, so any figure can be rechecked at source. Verify-only: it sequences which Updates reach a period and never asserts that an adoption or a disclosure requirement has been met.

Tool URL: https://ainumbers.co/tools/584-disclosure-effective-date-sequencer.html AP2/Policy Mandate export: yes

post/v1/tools/sequence_disclosure_effective_dates

Request

Base URL: https://ainumbers.co
URL: https://ainumbers.co/v1/tools/sequence_disclosure_effective_dates
Auth: none declared

Request body

fiscal_year_endstring required

Last day of the fiscal year being assessed, as YYYY-MM-DD

fiscal_year_start_overridestring nullable

First day of that fiscal year, for 52 or 53 week filers whose year start is not a fixed calendar date

filer_status'large_accelerated' | 'accelerated' | 'non_accelerated' | 'smaller_reporting' required

SEC filer status. All four are public business entities.

Response

Successful tool execution result

caveatsstring[]

Named conditions that affect how the sequence should be read, including the dated-observation status of the table, the absence of any filer status dependency, and a non calendar year end

Changes

No recorded changes to this operation across all 1 revision of this API.