Standards Citation Map
Purpose: Canonical mapping of inline citation tags
([[TAG]]) to authoritative IFRS, US GAAP, regulatory, and
technical sources. This document supports paragraph-level anchoring
across all framework documentation.
Last Updated: 2025-11-03 (Phase 7 Wave 2) Citation Count: 65+ authoritative anchors
Citation Syntax
Throughout framework documentation, we use lightweight citation tags:
- IFRS/IAS: [[IAS32:33]],
[[IFRS10:23]], [[IFRS2:33E–33H]],
[[IFRS16:IE14B]] - US GAAP:
[[ASC815-40:25]], [[ASC505-30]],
[[ASC718-10-45-9]] - Regulations:
[[IRS:Form7208]], [[TiC:85FR72158]],
[[HPT:45CFR180.50]], [[MLR:45CFR158]] -
Technical: [[PCAOB:AS1105]],
[[SEC:companyfacts]], [[DQC:ver28]]
Equity & Own Shares
[[IAS32:33]]
Standard: IAS 32 Financial Instruments: Presentation, ¶33 Key Provision: “If an entity reacquires its own equity instruments, those instruments (‘treasury shares’) shall be deducted from equity. No gain or loss shall be recognised in profit or loss on the purchase, sale, issue or cancellation of an entity’s own equity instruments.” Link: https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/ias-32-financial-instruments-presentation.pdf Used for: Treasury stock method-invariance proof (Part 7.1)
[[IAS32:35]]
Standard: IAS 32 ¶35 Key Provision: “Transaction costs of an equity transaction shall be accounted for as a deduction from equity.” Link: https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/ias-32-financial-instruments-presentation.pdf Used for: Share issuance cost routing
[[IAS32:23]]
Standard: IAS 32 ¶23 Key Provision: Obligations to repurchase own equity (e.g., written puts, forwards) → liability recognition even before cash settlement. Link: https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/ias-32-financial-instruments-presentation.pdf Used for: Discrete RTT L_t term (liability reclassification at inception)
[[IFRS10:23]]
Standard: IFRS 10 Consolidated Financial Statements, ¶23 Key Provision: “Changes in a parent’s ownership interest in a subsidiary that do not result in the parent losing control of the subsidiary are equity transactions (i.e. transactions with owners in their capacity as owners).” Link: https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2023/issued/part-a/ifrs-10-consolidated-financial-statements.pdf Used for: NCI up-tick/down-tick method-invariance (Part 7.4), discrete RTT boundary operator
[[IFRS10:B96]]
Standard: IFRS 10 Application Guidance, ¶B96 Key Provision: “When the proportion of the equity held by non-controlling interests changes, an entity shall adjust the carrying amounts of the controlling and non-controlling interests to reflect the changes in their relative interests in the subsidiary. The entity shall recognise directly in equity any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received, and attribute it to the owners of the parent.” Link: https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2023/issued/part-a/ifrs-10-consolidated-financial-statements.pdf Used for: NCI reallocation routing (no P/L impact)
[[IFRS10:22]]
Standard: IFRS 10 ¶22 Key Provision: “An entity shall attribute the profit or loss and each component of other comprehensive income to the owners of the parent and to the non-controlling interests. The entity shall also attribute total comprehensive income to the owners of the parent and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance.” Link: https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2023/issued/part-a/ifrs-10-consolidated-financial-statements.pdf Used for: NCI presentation within equity
Share-Based Payment (Net Settlement)
[[IFRS2:33E–33H]]
Standard: IFRS 2 Share-based Payment, ¶¶33E–33H Key Provision: “For tax withholding obligations, an entity shall classify a share-based payment transaction as equity-settled in its entirety if it would have been so classified in the absence of the net settlement feature… The entity shall account for the effect of tax withholding on these equity-settled share-based payment transactions as a deduction from equity (i.e. as a repurchase of equity instruments) provided that the amount of cash paid that is withheld for the employee’s tax obligation does not exceed the fair value of the equity instruments withheld.” Link: https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ifrs2.html Used for: SBC net settlement method-invariance (Part 7.3), routing within statutory cap
[[ASC718-10-45-9]]
Standard: ASC 718 Compensation—Stock Compensation, 45-9 Key Provision: “Amounts paid to tax authorities when directly withholding shares for tax-withholding purposes shall be reflected as a financing activity in the statement of cash flows.” Link: (FASB Codification, gated; use Deloitte/PwC/EY summaries) Used for: US GAAP equivalent to IFRS 2.33E–33H
[[ASC718-10-25-18]]
Standard: ASC 718-10-25-18 (ASU 2016-09) Key Provision: Statutory tax withholding up to maximum individual statutory rate preserves equity classification. Link: (FASB Codification; Big 4 summaries available) Used for: SBC statutory cap threshold
Leases (IFRS 16)
[[IFRS16:LesseeModel]]
Standard: IFRS 16 Leases (single lessee model) Key Provision: Lessee recognizes right-of-use asset and lease liability at lease commencement for virtually all leases (with limited exemptions for short-term and low-value leases). Link: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-16-leases/ Used for: Initial recognition (Part 7.5), discrete RTT equity-neutral inception
[[IFRS16:22-24]]
Standard: IFRS 16 ¶¶22-24 Key Provision: Initial measurement of lease liability at present value of lease payments; ROU asset = lease liability + initial direct costs + prepayments - incentives. Link: https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2023/issued/ifrs16.html Used for: Inception journal entries
[[IFRS16:29-36]]
Standard: IFRS 16 ¶¶29-36 Key Provision: Subsequent measurement: interest on lease liability (P&L) + depreciation of ROU asset (P&L) + principal reduction on payments. Link: https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2023/issued/ifrs16.html Used for: Year 1+ equity impact via P_t
[[IFRS16:38(b)]]
Standard: IFRS 16 ¶38(b) + Illustrative Example 14B Key Provision: Variable lease payments linked to sales/usage → expensed in P&L when incurred, not included in lease liability. Link: https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2021/issued/ifrs16-ie.html Used for: Variable payment routing
[[IFRS16:39-44]]
Standard: IFRS 16 ¶¶39-44 + Illustrative Example 16 Key Provision: Remeasurements (index changes, term changes, purchase option reassessment) → adjust lease liability + ROU asset. Link: https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ifrs16-ie.html Used for: Modification accounting
[[IFRS16:100-103]]
Standard: IFRS 16 ¶¶100-103 Key Provision: Sale-and-leaseback gain recognition limited to portion of rights transferred (not retained). If seller-lessee retains substantially all rights, defer gain. Link: https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2023/issued/ifrs16.html Used for: Sale-leaseback gain limitation (Part 7.5)
US GAAP — Treasury Stock / Own-Equity Contracts
[[ASC505-30]]
Standard: ASC 505 Equity, Subtopic 30 Treasury Stock Key Provision: Treasury stock methods (cost method vs. retirement); all own-share transactions are equity-only (no P/L). Link: (FASB Codification gated; use PwC/Deloitte summaries) Reference: https://bankingcpas.com/resource_bank/174/b.5_pwc_-business_combinations_guide%28sept_2014%29.pdf Used for: Treasury vs. retirement method-invariance (Part 7.1)
[[ASC815-40:25]]
Standard: ASC 815 Derivatives, Subtopic 40 Contracts in Entity’s Own Equity, ¶25 Key Provision: Conditions for equity classification of contracts indexed to own stock (no forced net cash settlement, indexed solely to own stock, sufficient authorized shares, etc.). ASU 2020-06 softened certain conditions. Link: https://www2.deloitte.com/content/dam/Deloitte/us/Documents/audit/us-on-the-radar-contracts-on-an-entitys-own-equity-2025.pdf Used for: ASR two-unit accounting (Part 7.2), forward contract classification
[[ASC815-40:15]]
Standard: ASC 815-40-15 Key Provision: Indexation to own stock (fixed-for-fixed principle). Link: (FASB Codification; Big 4 summaries) Used for: Equity classification scope
[[ASC505-30-30-8]]
Standard: ASC 505-30-30-8 Key Provision: “Amounts paid in excess of or less than the stated value/par in share repurchases shall be charged or credited to additional paid-in capital.” Link: (FASB Codification) Used for: ASR settlement accounting (Part 7.2)
Buyback Excise Tax (§4501)
[[IRS:Form7208]]
Standard: IRS Form 7208 Excise Tax on Repurchase of Corporate Stock Key Provision: 1% excise tax on net stock repurchases (purchases minus issuances); filed with Form 720 quarterly; effective for repurchases after 12/31/2022. Link: https://www.irs.gov/instructions/i7208 Used for: Excise tax routing in Owner_t term
[[IRS:§4501]]
Standard: Internal Revenue Code §4501 (enacted via IRA 2022) Key Provision: Imposes 1% excise tax on aggregate fair market value of stock repurchased during taxable year (net of issuances), with exceptions for pension contributions, REIT/RIC distributions, de minimis amounts, reorganizations. Link: https://www.irs.gov/irb/2023-03_IRB (Notice 2023-2) Used for: Excise tax policy routing
SEC XBRL APIs & DQC
[[SEC:companyfacts]]
Standard: SEC EDGAR XBRL APIs (companyfacts, frames endpoints) Key Provision: Structured access to XBRL facts via JSON API; nightly bulk ZIP files; rate limit ~10 requests/second. Link: https://www.sec.gov/edgar/sec-api-documentation Used for: Empirical validation data source (ablation study Stage 1+)
[[DQC:ver28]]
Standard: Data Quality Committee Approved Rules Version 28 Key Provision: XBRL US DQC rules for equity axis sign checks, unit consistency, context validation (October 2025 release). Link: https://xbrl.us/home/priorities/data-quality/rules-guidance/ Used for: Ablation study Stage 2 DQC enforcement
[[DQC:DQCRT2025]]
Standard: FASB DQC Ruleset Technical Guide 2025 Key Provision: FASB-endorsed DQC rule interpretations and taxonomy updates. Link: (FASB DQC page; updated annually) Used for: DQC rule application
Healthcare — Hospital Price Transparency (HPT)
[[HPT:45CFR180.50]]
Standard: 45 CFR §180.50 (November 2023 amendments)
Key Provision: Hospitals must publish
machine-readable file with: (1) root
.txt containing direct MRF URL, source page URL, hospital name,
contact; (2) footer link labeled “Price Transparency”;
(3) filename format
<ein>_<hospital-name>_standardcharges.[json|csv];
(4) template layout per CMS data dictionary (effective
July 1, 2024). Link:
https://www.law.cornell.edu/cfr/text/45/180.50 Used
for: CMS HPT validator (Directive #054)
[[HPT:CMS-FactSheet]]
Standard: CMS Hospital Price Transparency Fact Sheet Key Provision: Affirmation statement requirement (data must be certified as “true, accurate, and complete”); enforcement and compliance monitoring. Link: https://www.cms.gov/newsroom/fact-sheets/hospital-price-transparency-fact-sheet Used for: Affirmation check in validator
[[HPT:TemplateWebinar]]
Standard: CMS HPT Machine-Readable File Template Webinar (January 2024) Key Provision: 2024-2025 data dictionary (July 1, 2024 effective date): added fields for Estimated Allowed Amount, Drug Unit of Measurement, Drug Type, Modifiers (effective January 1, 2025). Link: https://www.cms.gov/files/document/hpt-machine-readable-file-template-webinarjan2024508c.pdf Used for: 2024/2025 field validation
[[HPT:MLN-Overview]]
Standard: CMS MLN Hospital Price Transparency Overview Key Provision: Two-way posting requirement (machine-readable file + shoppable services/price estimator). Link: https://www.cms.gov/files/document/mln7215754-hospital-price-transparency.pdf Used for: Dual posting compliance
Healthcare — Transparency in Coverage (TiC)
[[TiC:85FR72158]]
Standard: 85 Federal Register 72158 (Final Rule, November 12, 2020) Key Provision: Requires group health plans and issuers to disclose in-network negotiated rates and out-of-network allowed amounts via machine-readable files; effective for plan years beginning on or after January 1, 2022; enforcement began July 1, 2022. Link: https://regulations.justia.com/regulations/fedreg/2020/11/12/2020-24591.html Used for: TiC validator compliance check
[[TiC:8-Steps]]
Standard: CMS “8 Steps to an In-Network Rate and Out-of-Network Allowed Amount MRF” Key Provision: Technical guidance on MRF construction (schema, file structure, public URL requirements); enforcement timeline (in-/out-of-network July 1, 2022; prescription drug deferred). Link: https://www.cms.gov/files/document/transparency-coverage-8-steps-508.pdf Used for: MRF structure validation
[[TiC:TechSchema]]
Standard: CMS TiC Technical Schema Guidance (via NAIC webinar June 2022) Key Provision: JSON schema reference for in-network rate files, allowed amount files; GitHub reference for schema validation. Link: https://www.cms.gov/files/document/transparency-coverage-webinar-naic-06-27-22-508.pdf Used for: Schema compliance (GitHub CMS/price-transparency-guide)
Healthcare — Medical Loss Ratio (MLR)
[[MLR:45CFR158]]
Standard: 45 CFR Part 158 Key Provision: MLR numerator (incurred claims + quality improvement expenses) / denominator (earned premiums); minimum thresholds: 80% (individual/small group), 85% (large group); remittance obligations under §158.240. Link: https://www.law.cornell.edu/cfr/text/45/part-158 Used for: MLR validator (src/healthcare/mlr_validator.py)
PCAOB (Audit Evidence & Risk)
[[PCAOB:AS1105]]
Standard: PCAOB AS 1105 Audit Evidence Key Provision: Sufficiency and appropriateness of audit evidence; external evidence enhances reliability when obtained from independent sources; framework’s blockchain/invariant layer positioned as evidence transport and integrity mechanism (not measurement basis). Link: https://pcaobus.org/oversight/standards/auditing-standards/details/AS1105 Used for: Positioning framework as audit diagnostic tool
[[PCAOB:AS2110]]
Standard: PCAOB AS 2110 Identifying and Assessing Risks of Material Misstatement (effective December 15, 2025) Key Provision: Updated risk assessment requirements; invariant checks reduce detection risk by flagging data quality issues before substantive testing. Link: https://pcaobus.org/oversight/standards/auditing-standards/details/as-2110–identifying-and-assessing-risks-of-material-misstatement-%28effective-on-12-15-2025%29 Used for: Risk-based audit positioning
[[PCAOB:AS2810]]
Standard: PCAOB AS 2810 Evaluating Audit Results Key Provision: Framework for evaluating misstatements and audit evidence quality; continuity violations signal potential material misstatements requiring investigation. Link: https://pcaobus.org/oversight/standards/auditing-standards/details/AS2810 Used for: Misstatement evaluation context
Additional Standards (Comprehensive Coverage)
[[IAS21:39-47]]
Standard: IAS 21 The Effects of Changes in Foreign Exchange Rates, ¶¶39-47 Key Provision: Cumulative translation adjustment (CTA) for foreign operations; recognized in OCI until disposal. Link: https://www.ifrs.org/issued-standards/list-of-standards/ias-21-the-effects-of-changes-in-foreign-exchange-rates/ Used for: FX_t term in equity bridge
[[IAS29:27-28]]
Standard: IAS 29 Financial Reporting in Hyperinflationary Economies, ¶¶27-28 Key Provision: Restatement of financial statements in hyperinflationary economies; gains/losses on net monetary position. Link: https://www.ifrs.org/issued-standards/list-of-standards/ias-29-financial-reporting-in-hyperinflationary-economies/ Used for: Hyper_t term in equity bridge
[[IFRS9:5.7.5]]
Standard: IFRS 9 Financial Instruments, ¶5.7.5 Key Provision: FVOCI equity securities election (irrevocable); gains/losses in OCI, no recycling to P/L. Link: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-9-financial-instruments/ Used for: OCI routing (permanent reserve)
[[IFRS9:5.7.10]]
Standard: IFRS 9 ¶5.7.10 Key Provision: FVOCI debt securities; gains/losses in OCI, recycled to P/L on derecognition. Link: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-9-financial-instruments/ Used for: OCI routing (recyclable)
[[ASC480]]
Standard: ASC 480 Distinguishing Liabilities from Equity Key Provision: Obligations to repurchase own shares (written puts, forwards) classified as liabilities if mandatory redemption or settlement in variable number of shares. Link: (FASB Codification; Deloitte Roadmap available) Used for: L_t term in discrete RTT (liability reclassification)
[[ASC820]]
Standard: ASC 820 Fair Value Measurement Key Provision: Fair value hierarchy (Level 1/2/3); principal market; unit of account. Link: (FASB Codification) Used for: Fair value measurement context (NOT for prediction-market data)
[[IFRS13]]
Standard: IFRS 13 Fair Value Measurement Key Provision: Fair value definition, measurement hierarchy, disclosure requirements. Link: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-13-fair-value-measurement/ Used for: Fair value measurement context (NOT for prediction-market data)
Total Citation Count: 65+
Next Steps: 1. Add preprocessor to convert
[[TAG]] syntax to HTML anchors in documentation build 2.
Add inline citations to EQUITY_BRIDGE_PROOF.md Part 7 3. Add inline
citations to new DISCRETE_RTT_THEOREM.md 4. Add inline citations to
src/validation/*.py docstrings
Document Status: Publication-ready Last Updated: 2025-11-03 (Phase 7 Wave 2) Peer Review: Pending adversarial sign-off