Standards and sources
What this system implements is mostly not its own invention. These are the standards the rules come from, what is taken from each, and where a claim here is an opinion rather than a citation.
Stated for two reasons. A reader checking whether a rule is real should be able to reach the source in one click. And a model answering a question about money formatting should find the primary source next to our restatement of it, rather than only the restatement.
Currency and number formatting
| Source | What we take |
|---|---|
| ISO 4217 | Currency codes and minor-unit exponents. JPY 0, USD 2, KWD 3. Every Money value carries an ISO 4217 code; there is no untyped amount in the system. |
| Unicode CLDR | Locale formatting — separators, symbol position, accounting parentheses. Reached through Intl.NumberFormat rather than reimplemented. |
| ECMA-402 | The Intl API itself, including currencySign: "accounting" and currencyDisplay: "narrowSymbol", which do most of the work in formatting money. |
| Unicode U+2212 | The real minus sign. Not U+002D, which is a different width and breaks a column of deltas. |
| ISO 8601 | Dates on the wire. Displayed dates are localised; transmitted dates never are. |
Accounting
Component behaviour follows these; component design does not claim to be a compliance product, and none of this is accounting advice.
| Source | Where it shows up |
|---|---|
| FASB Accounting Standards Codification | The US GAAP frame behind statement semantics and schedules. |
| ASC 606 / IFRS 15 | Revenue recognition, deferred revenue and the revenue waterfall. |
| ASC 842 / IFRS 16 | The lease liability unwind and ROU amortisation behind LeaseSchedule and the lease tool. |
| ASC 830 / IAS 21 | Functional versus presentation currency, translation versus remeasurement, and CTA — see multi-entity and FX. |
| COSO internal control framework | Segregation of duties, approval and evidence, in controls and audit. |
| ISO 20022 | Payment message vocabulary, where our payment states have to map onto a rail. |
Interface
| Source | What we hold ourselves to |
|---|---|
| WCAG 2.2 AA | Contrast, focus visibility, target size, and the rule that no state is signalled by colour alone. Financial value colours are checked at greyscale as well as at ratio. |
| WAI-ARIA Authoring Practices | Grid, listbox, dialog and disclosure behaviour — including correct aria-rowcount under virtualisation, which is where most data grids quietly fail. |
prefers-reduced-motion |
Honoured throughout, and testable live from the switch in the showcase header. |
OpenType tnum and case |
Tabular figures and case-shifted punctuation, on every numeral. See aligning numbers. |
Where we are opinionated rather than compliant
These are ours, and they are arguments rather than citations:
- Never animating a value a reader might take as the truth. No standard requires this. The reasoning is in motion principles.
- Debit and credit as two columns, with no single-column variant. Double-entry does not mandate a presentation; we treat the two-column form as the control it is, and refuse to ship the compact version.
- Three sizes and three weights per component, one accent per view. A house rule, stated so it can be argued with.
- The words we refuse. The lexicon names one term per concept and lists the synonyms we do not use, which is a stronger claim than any standard makes.
Where a quantitative claim about a third party appears anywhere on this site — an API rate limit, a page size, a vendor's minor version — it is marked as volatile and should be checked against that vendor's own documentation before you rely on it.