Financial instruments research workspace | LocalGAAP

A governed U.S. reporting research perimeter for financial instruments, including facts, authority, professional judgment, review, and group-reporting impact.

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 transaction facts
  • Authoritative literature
  • Judgments and alternatives
  • Presentation and disclosure
  • Reviewed group impact

Public knowledge 01

Decision areas

  1. 01

    Instrument population, legal form, contractual cash flows, and unit of account

  2. 02

    Classification and measurement for debt, equity, receivables, and liabilities

  3. 03

    Credit-loss scope, segmentation, methods, forecasts, and qualitative factors

  4. 04

    Derivative definition, embedded features, netting, and hedge designation

  5. 05

    Fair-value hierarchy, valuation methods, model risk, and own-credit effects

  6. 06

    Presentation, offsetting, income recognition, and disclosure

Public knowledge 02

Evidence packet

  1. 01

    Executed instruments, confirmations, term sheets, and legal opinions

  2. 02

    Position inventory, transaction history, market data, and valuation reports

  3. 03

    Credit data, loss history, forecasts, scenario support, and model governance

  4. 04

    Hedge documentation, effectiveness evidence, and counterparty information

  5. 05

    Fair-value controls, hierarchy support, reconciliations, and specialist review

Public knowledge 03

Governed outputs

  1. 01

    Instrument classification and measurement register

  2. 02

    Credit-loss and valuation governance record

  3. 03

    Derivative and hedge-accounting documentation

  4. 04

    Journal, presentation, disclosure, and group-policy map