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Docs, submodule SWIFT_DOT-FIN, data pipelines, and module updates

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Co-authored-by: Cursor <cursoragent@cursor.com>
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2026-02-23 00:22:29 -08:00
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docs/IPSAS_COMPLIANCE.md
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@@ -39,7 +39,7 @@ IPSAS 1 requires **current** and **non-current** classification for assets and l
| IPSAS 1-style line item | FQBM variable | Suggested classification | Notes |
|-------------------------|---------------|---------------------------|--------|
| Financial assets (at amortised cost / FV) | B (government bonds), L_cb (loans) | Non-current (hold-to-maturity / policy portfolio) or split by maturity | L_cb not in state; can be added. |
| Financial assets (at amortised cost / FV) | B (government bonds), L_cb (loans) | Non-current (hold-to-maturity / policy portfolio) or split by maturity | L_cb is in state (`FQBMState.L_cb`). |
| Cash and cash equivalents / Reserves | R | Current | |
| Currency in circulation | C | Liability (current) | |
| Liabilities (reserve accounts) | R (bank reserves) | Current | |
@@ -75,7 +75,7 @@ See `fqbm.ipsas.presentation.budget_vs_actual_structure()`.
- **Presentation**: Financial assets vs liabilities, and (where applicable) current vs non-current — supported by the IPSAS 1-style layout.
- **Recognition and measurement**: FQBM does not implement measurement bases (amortised cost, FVOCI, FVPL) or impairment (e.g. ECL). **Gap** for full IPSAS 41 compliance.
- **Disclosure**: No maturity breakdown, interest rate sensitivity, or credit risk disclosure. **Gap**; can be extended with user-supplied data.
- **Disclosure**: Maturity and risk templates in `maturity_risk_disclosure_structure()`; extend with user-supplied data for full interest rate sensitivity and credit risk/ECL disclosure.
---
@@ -105,7 +105,11 @@ See `fqbm.ipsas.presentation.budget_vs_actual_structure()`.
| Financial instrument measurement (IPSAS 41) | **Not supported** | No measurement basis or ECL |
| FX translation (IPSAS 4) | **Partial** | Exchange rate and pass-through only |
| Disclosure of GGS (IPSAS 22) | **Partial** | Sectoral structure supported |
| Reporting period / reporting date | **Not defined** | FQBM is period-agnostic; user must set |
| Reporting period / reporting date | **Supported** | `FQBMState.reporting_date`; `statement_of_financial_position(..., reporting_date=)` |
| Comparative period (prior/current) | **Supported** | `statement_of_financial_position_comparative()` |
| Notes and maturity/risk disclosure | **Structure** | `notes_to_financial_statements_structure()`, `maturity_risk_disclosure_structure()` |
| Cash flow from balance sheet changes | **Supported** | `cash_flow_from_state_changes()`; FX: `fx_translate()` |
| Additional IPSAS structures (3, 5, 9, 10, 14, 19, 20, 23, 29/41, 38, 46, 48, cash basis, RPG 2, functional/presentation currency) | **Structure** | Templates in `fqbm.ipsas.presentation`; budget vs actual from state: `budget_actual_from_state()` |
---
@@ -123,7 +127,7 @@ For **full IPSAS compliance** at entity level, the reporting entity must:
- Populate budget information (IPSAS 24) and provide variance analysis.
- Apply IPSAS 4 for FX and other standards as applicable.
The FQBM IPSAS layer supports **presentation consistency** and **structural alignment** with IPSAS 1 and IPSAS 24, not end-to-end compliance by itself.
The FQBM IPSAS layer supports **presentation consistency** and **structural alignment** with IPSAS 1 and IPSAS 24, not end-to-end compliance by itself. For a consolidated list of recommendations (e.g. full CCP balance sheet, FX disclosure, white paper), see [RECOMMENDATIONS.md](RECOMMENDATIONS.md).
---