Presentation, disclosure, and filing comparison | LocalGAAP

Route financial statement, notes, filing, market, format, comparative, and sign-off questions to the correct authority before comparing outputs.

Public scope

Structured context for people and machine readers.

This is a public product and knowledge surface. Illustrative workflows do not establish a professional conclusion, legal or tax advice, guaranteed outcome, or live customer implementation.

  • Entity and filing perimeter
  • Statement and format route
  • Comparatives and accounting policies
  • Notes and disclosure checklist
  • Digital filing and validation
  • Board, auditor, and release controls

Public knowledge 01

Four-jurisdiction authority and source boundary

  1. 01

    United States: U.S. Securities and Exchange Commission — Registrant reporting and filing overlay route — https://www.sec.gov/about/divisions-offices/division-corporation-finance/financial-reporting-manual

  2. 02

    United Kingdom: Companies House / Financial Reporting Council — Company accounts, filing, and UK GAAP route — https://www.gov.uk/annual-accounts

  3. 03

    Canada: CSA / Corporations Canada / Accounting Standards Board — Canadian framework, continuous-disclosure, and corporate-law routes — https://systems.securities-administrators.ca/onlinehelp/faqs/continuous-disclosure/

  4. 04

    Australia: AASB / ASIC / ASX / Federal Register of Legislation — Australian standards, statutory reporting, lodgement, market, and sustainability routes — https://www.asic.gov.au/regulatory-resources/financial-reporting-and-audit/preparers-of-financial-reports/lodgement-of-financial-reports/

  5. 05

    Source status: Entity-status and filing-purpose review

  6. 06

    High-level workflow summary only; licensed standards are not reproduced.

Public knowledge 02

Decision areas

  1. 01

    Entity and filing perimeter

  2. 02

    Statement and format route

  3. 03

    Comparatives and accounting policies

  4. 04

    Notes and disclosure checklist

  5. 05

    Digital filing and validation

  6. 06

    Board, auditor, and release controls

Public knowledge 03

Authority-to-group path

  1. 01

    Official U.S., UK, Canada, and Australia sources

  2. 02

    Entity facts, entity class, and reporting purpose

  3. 03

    Separate qualified local decisions

  4. 04

    Non-equivalence record

  5. 05

    Group impact and separate approval

Public knowledge 04

Professional-review boundary

  1. 01

    This public product preview uses illustrative entity, source, comparison, evidence, group-policy, mapping, disclosure, and review records. It does not reproduce licensed standards, maintain a live accounting database, determine applicable GAAP, make accounting or legal conclusions, post adjustments, or replace current authoritative sources and qualified professional review.

  2. 02

    A comparison record cannot approve a local position, establish group policy, or authorize an adjustment.