---
title: "Disclosure Effective Date Sequencer"
method: POST
path: "/v1/tools/sequence_disclosure_effective_dates"
tags: ["ASU 2023-07", "ASU 2023-09", "ASU 2024-03", "ASU 2025-01", "DISE", "effective date", "segment reporting", "income tax disclosure", "fiscal year", "disclosure readiness"]
---

# Disclosure Effective Date Sequencer

`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

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

## Request body

- object
  - `fiscal_year_end` string, required: Last day of the fiscal year being assessed, as YYYY-MM-DD
  - `fiscal_year_start_override` string, 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 `200`

Successful tool execution result

- object
  - `entity` object: The fiscal calendar the sequence was measured against
    - `fiscal_year_end` string
    - `fiscal_year_start` string
    - `fiscal_year_start_basis` 'derived_from_year_end' | 'override_supplied'
    - `fiscal_year_length_days` number
    - `calendar_year_end` boolean
    - `filer_status` string
    - `filer_status_label` string
    - `entity_class` 'public_business_entity'
  - `updates` object[]: One entry per tracked Accounting Standards Update, in table order
    - `asu` string
    - `label` string
    - `topic` string
    - `subject` string
    - `applies_to` string
    - `pack_role` 'core' | 'pipeline'
    - `pack_note` string
    - `annual_effective_for_periods_beginning_after` string
    - `interim_effective_for_periods_beginning_after` string, nullable: Null means the Update states no separate interim effective date, which is a distinct answer from not yet binding
    - `other_entities_annual_after` string, nullable
    - `transition_paragraph` string, nullable
    - `early_adoption_permitted` boolean
    - `binding_annual` boolean
    - `binding_interim` boolean, nullable
    - `first_affected_annual_period` object, nullable
      - `start` string
      - `end` string
    - `first_affected_interim_host_period` object, nullable
      - `start` string
      - `end` string
    - `is_annual_adoption_year` boolean
    - `is_interim_adoption_year` boolean
    - `filer_status_changes_this_date` boolean: False for every tracked Update. Present so a caller can see the answer rather than infer it.
  - `caveats` string[]: 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
  - `summary` object
    - `updates_tracked` number
    - `binding_annual` number
    - `binding_interim` number
    - `first_annual_adoption_this_year` number
    - `not_yet_binding` number
    - `boundary_rule` 'strictly_after_stated_date'
    - `table_retrieved` string
    - `table_source` string

---

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