MaterialityPolicy
- Status
- Specified
- Family
- 12 of 13
MaterialityPolicy is specified but not yet built. The spec below is the contract it will be built against — reviewed before the code, which is the order that makes the review worth doing. See the roadmap for where it lands.
The accounting it encodes
Concepts this component renders. Each one is defined once, in the lexicon, and used identically in the code and the copy.
Also in Close, controls & consolidation
- PeriodStatusState, provenance, and the next action.Spec
- CutoffWarningInline, with both legitimate remedies named.
- CloseStatusThe seven-section gated pipeline.Spec
- AuditTrailField-level diffs on every financial object.
- EvidencePanelInline rendering, content hash, never deleted.Spec
- IntegrityCheckPanelEleven continuous assertions. A failure owns the screen.Spec
- ApprovalPolicyEditorSeparate-approver shown as fixed, not a toggle.Spec
- RoleMatrixController ≠ Treasurer. Admin cannot transact.Spec
- SubsequentEventLogAdjusting vs. non-adjusting, decision recorded.Spec
- RestatementBannerMarks a restated comparative everywhere.Spec
- AuditorModeRead-only server-side, scope immutable, itself audited.Spec
- SamplingToolMethod and seed recorded — reproducible selection.Spec
- EvidenceBundleEntries + documents + approvals + trail, with a manifest.Spec
- EntitySelectorExplicit scope. Standalone vs. consolidated visually distinct.Spec
- ConsolidationViewEntity columns, eliminations, NCI, group total.Spec
- IntercompanyMatrixMust net to zero. Break types named.Spec
- EliminationEntryConsolidation-level only, boundary visible.Spec
- NciPanelOn both statements.Spec
- TranslationSummaryRates by type, with sources and methodology.Spec
- CtaRollForwardIts own equity line, never buried.Spec
- FxRevaluationMonetary items only, derived from classification.Spec
- FxGainLossPanelRealized and unrealized never combined.Spec
- RateTableRate type is not optional. A missing rate blocks.Spec
See also
A component is specified in one place, defined in another, and running in a third. All three, from here.
- Close, controls & consolidation — the family specThe four-layer specification this component was built against, before it was written.Doc
- Month-end close and controlsThe family running, with real figures in it, in both themes and at every density.Live
- CatalogAll 179 components, specified before they are written.Doc
- MaterialityWhether a misstatement or omission would likely change the judgment of a reasonable user of the statements — judged on size and nature together, never a fixed percentageTerm
Elsewhere in the system
Where MaterialityPolicy sits in the rest of the system — the live section it renders in, the calculators that compute what it displays, and the ledger payloads it is fed from.
Components are copied into your repository and meant to be edited — rounding policy, fiscal calendar and compliance copy differ per company.
Told when Close, controls & consolidation changes
Components are copied into your repo, so a fix here does not reach you on its own. One email when a component in this family changes in a way that needs a migration — and nothing when it does not.