Methodology and source register

How each claim is sourced

A claim about what a standard says is only as good as the paragraph behind it. On this site the paragraph is attached inline. A StandardAnchor such as IAS 38 §97 is not decoration: it links to the issued standard text and, in the build, throws an error if the standard is not registered in the source file. That means no assertion about a standard can ship without a source of record behind it.

How illustrative examples are marked

The site is an instrument as much as a reference, so it produces numbers. Every one of them is illustrative. Each schedule, ladder and roll-forward carries an illustrative-example stamp, and worked scenarios say so in the lede and the caption. The distinction matters because a controller may lift a figure into a model; the label travels with it so it is never mistaken for a benchmark or a real company result.

Where there is no consensus, we say so

Some questions the discipline raises have no settled answer. The right useful life for a fast-obsoleting model, and whether a token-consumption units-of-production profile better reflects the pattern of benefit than straight-line, are matters of judgement on which reasonable preparers differ. Where that is the case the page says so plainly rather than manufacturing certainty, and points to the paragraph that frames the judgement IAS 38 §98.

The source register

Every citation on the site resolves to one of the following primary or authoritative sources.

The full register, with each standard mapped to its source, also drives the inline anchors across the site. See the standards register for the paragraph-level characterisations.