FOUR-QUADRANT_BALANCE_SHEET_MATRIX/docs/MISSING_COMPONENTS_AND_DOCUMENTATION.md

Missing Components and Required Documentation

Consolidated list of missing components (code/IPSAS/FQBM) and documentation that is required or recommended for the FQBM project. Derived from GAPS_AND_MISSING.md and IPSAS_COMPLIANCE.md.

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1. Missing components (code / functionality)

1.1 IPSAS standards (missing or partial)

Component	Standard / area	Required for
Accounting policies, prior-period adjustments, error correction	IPSAS 3	Full IPSAS 3 compliance
Borrowing costs capitalisation / expense	IPSAS 5	Borrowing cost treatment
Revenue recognition and measurement	IPSAS 9, 47	Statement of financial performance
Hyperinflation restatement	IPSAS 10	High-inflation reporting
Events after the reporting date (adjust vs disclose)	IPSAS 14	Post–reporting-date events
Provisions and contingent liabilities/assets	IPSAS 19	Provisions note
Related party identification and disclosure	IPSAS 20	Related party note
Revenue from non-exchange (taxes, transfers)	IPSAS 23	Government revenue
Financial instrument recognition/measurement (amortised cost, FVOCI, FVPL, ECL)	IPSAS 29, 41	Full instrument accounting
Disclosure of interests in other entities	IPSAS 38	Consolidation disclosure
Measurement basis (historical cost, FV, etc.)	IPSAS 46	Measurement policy
Transfer expenses	IPSAS 48	Transfer expense classification
Cash-basis financial statement	Cash basis IPSAS	Cash-basis reporters
Financial Statement Discussion and Analysis (narrative)	RPG 2	Management commentary
Functional currency / presentation currency	General	Multi-currency reporting

1.2 FQBM / matrix (missing or partial)

Component	Description	Required for
Cross-sector consistency check	Automatic check that four-quadrant matrix totals equal sectoral (CB + bank) sums	Matrix validation
Budget / appropriation model	Internal representation of budget and appropriations (not only template)	IPSAS 24 actual vs budget from FQBM
Historical case narrative / coded outputs	Part XI: structured narrative or coded “case” outputs for 1997, 2008, 2020, 2022	Case study reporting
Real data pipelines	Automated download of Fed H.4.1, BIS, IMF (e.g. for regressions)	Empirical use without manual data

1.3 White paper / framework (out of scope but listed for completeness)

Component	Note
Full CCP balance-sheet dynamics	Part VIII: margin flows and default waterfall exist; full clearing balance sheet not modeled.
CBDC in state vector	Done: FQBMState.cbdc_liability; workbook updates it on CBDC shift; IPSAS presentation shows it.
Repo multiplier in workbook	Done: wired into run_workbook (optional shadow_params); dashboard includes repo_multiplier.

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2. Required or recommended documentation

2.1 Documentation that does not exist (required or recommended)

Document	Purpose	Priority
White paper (canonical source)	The full FQBM white paper as a single file (e.g. docs/WHITE_PAPER.md or PDF) so the framework is versioned with the code	High – README and framework_summary refer to “the white paper” but it is not in the repo
User guide / tutorial	Step-by-step: install, run workbook, run Monte Carlo, interpret stress tables, use scenarios, export Excel, use IPSAS layer	High – README is short; no walkthrough
API reference	Documented list of public functions/classes, parameters, and return types (e.g. Sphinx or MkDocs, or a single API.md)	Medium – only docstrings in code
Data dictionary	Definition of every state variable (B, R, C, Loans, …), sheet inputs/outputs, and regression variables (columns for Model 1–3)	Medium – scattered in docstrings
Changelog	CHANGELOG.md or release notes for versions (e.g. 0.1.0, 0.2.0)	Low
Contributing / development	How to add a sheet, add a scenario, run tests, code style	Low

2.2 Documentation that exists but could be extended

Document	Status / remaining gap
README.md	No “Quick start” example with copy-paste code; no table of contents; Streamlit and scenarios could be in a single “Optional features” section.
docs/framework_summary.md	One sentence per Part (I–XVI) and module mapping in place.
docs/IPSAS_COMPLIANCE.md	Section 3 still says “L_cb not in state” – should say L_cb is in state. Compliance checklist could reference new helpers (comparative, notes, maturity/risk).
docs/GAPS_AND_MISSING.md	B.3 table says “repo multiplier not modeled” but repo_multiplier() exists – could say “repo multiplier implemented; not in dashboard”.
docs/REFERENCES.md	Weblinks added (IPSASB, Handbook, BIS, BIS bulk, IMF, Fed H.4.1, Fed Data Download).
docs/RECOMMENDATIONS.md	Created: consolidated list of recommendations and suggestions.
Inline docstrings	Some modules lack “Part X” references or “Required columns” for regression DataFrames.

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3. Summary checklist

Implementation status: structures and code listed below have been added (templates for IPSAS; cross-sector check; budget_actual_from_state; get_case_narrative; docs added or updated). Real data pipelines remain optional.

Missing components (to implement if targeting full IPSAS / completeness)

• IPSAS 3: Accounting policies / prior-period adjustment / error correction — accounting_policies_structure()
• IPSAS 5: Borrowing costs — borrowing_costs_structure()
• IPSAS 9/47: Revenue recognition — revenue_recognition_structure()
• IPSAS 10: Hyperinflation restatement — hyperinflation_restatement_structure()
• IPSAS 14: Events after the reporting date — events_after_reporting_date_structure()
• IPSAS 19: Provisions and contingencies — provisions_contingencies_structure()
• IPSAS 20: Related party disclosure — related_party_disclosure_structure()
• IPSAS 23: Revenue from non-exchange transactions — revenue_non_exchange_structure()
• IPSAS 29/41: Financial instrument measurement and ECL — financial_instruments_measurement_structure()
• IPSAS 38: Disclosure of interests in other entities — interests_in_other_entities_structure()
• IPSAS 46: Measurement basis — measurement_basis_structure()
• IPSAS 48: Transfer expenses — transfer_expenses_structure()
• Cash-basis statement — cash_basis_statement_structure()
• RPG 2: Financial Statement Discussion and Analysis (narrative) — fs_discussion_and_analysis_structure()
• Functional / presentation currency — state fields + functional_presentation_currency_structure()
• Cross-sector matrix consistency check — cross_sector_consistency_check() in fqbm.matrix
• Budget/appropriation model (optional) — budget_actual_from_state() in presentation
• Historical case narrative or coded outputs (Part XI) — get_case_narrative(name) in scenarios.presets
• Real data pipelines (optional) — fqbm.data.pipelines: fetch_fed_h41, fetch_bis_series, fetch_imf_series

Required documentation (to add)

• White paper in repo — docs/WHITE_PAPER.md (placeholder)
• User guide / tutorial — docs/USER_GUIDE.md
• API reference — docs/API_REFERENCE.md
• Data dictionary — docs/DATA_DICTIONARY.md
• Changelog — CHANGELOG.md
• Contributing / development — CONTRIBUTING.md
• Update IPSAS_COMPLIANCE.md (L_cb in state; new helpers)
• Update GAPS_AND_MISSING.md (repo_multiplier in dashboard note)
• Extend framework_summary.md (module mapping)

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4. References

• GAPS_AND_MISSING.md – Full IPSAS and FQBM gap list
• IPSAS_COMPLIANCE.md – Scope and use of the IPSAS layer
• RECOMMENDATIONS.md – Additional recommendations and suggestions
• framework_summary.md – Core identity and Parts I–XVI
• REFERENCES.md – Chicago Author–Date references and weblinks