Accounting standards

The IFRS and US GAAP topic map and the differences between them.

Operation	Summary
`GET /v1/standards/compare/{area}`	Compare IFRS and US GAAP in an area
`GET /v1/standards/differences`	List the IFRS and US GAAP differences
`GET /v1/standards/frameworks`	List the accounting frameworks
`GET /v1/standards/topics`	List the accounting standards topics
`GET /v1/standards/topics/{topic_id}`	Get an accounting standards topic

`GET /v1/standards/compare/{area}`

Compare IFRS and US GAAP in an area

The topics and differences of one subject area side by side.

data.topics are the IFRS and US GAAP topics of the area and data.differences the key differences. 404 for an area that has no topics; the error message lists the known areas.


Authentication	an API key, where the server requires one
Operation id	`compare_v1_standards_compare__area__get`

Parameters

In	Name	Type	Required	Description
path	`area`	string	yes	Subject area: 'fx', 'impairment', 'income_taxes', 'intangibles', 'inventory', 'leases', 'ppe' or 'revenue'.
query	`dataset_version`	string or null		Pin the response to an archived dataset version (git SHA). Defaults to the current version. Also accepted as the X-Dataset-Version header. The version that answered is in meta.dataset_version; an archived version that does not exist gives 404.

Example request

curl "$DATAVNEXT_URL/v1/standards/compare/leases" \
  -H "X-API-Key: $DATAVNEXT_KEY"

Responses

Status	Meaning	Body
200	OK	`Envelope_Comparison_`
401	Missing or invalid API key.	`Error`
404	Nothing found for the identifier, or the pinned `dataset_version` is not archived.	`Error`
422	The request is invalid: `{"detail": "…"}` for a rule the service checks, or FastAPI's `{"detail": [{"loc", "msg", "type"}]}` for a malformed parameter or body.	`HTTPValidationError`

Example response (shape)

{
  "data": {
    "area": "string",
    "topics": [
      {
        "published_at": null,
        "updated_at": null,
        "sources": null,
        "id": null,
        "framework": null,
        "code": null,
        "title": null,
        "area": null,
        "summary": null,
        "counterparts": null,
        "erp_impact": null
      }
    ],
    "differences": [
      {
        "published_at": null,
        "updated_at": null,
        "sources": null,
        "id": null,
        "area": null,
        "subject": null,
        "topics": null,
        "positions": null,
        "erp_impact": null
      }
    ]
  },
  "meta": {
    "dataset_version": "string",
    "as_of": "2026-09-21",
    "known_at": "2026-09-21",
    "sources": [
      {
        "authority": null,
        "url": null,
        "reference": null,
        "verified_at": null,
        "kind": null
      }
    ],
    "notes": [
      "string"
    ]
  }
}

`GET /v1/standards/differences`

List the IFRS and US GAAP differences

Key differences between IFRS and US GAAP, in our own words.

Each difference names the topics it relates to and gives the treatment under each framework in positions (framework id to text), plus what it means for an ERP. An unknown filter value returns an empty list.


Authentication	an API key, where the server requires one
Operation id	`differences_v1_standards_differences_get`

Parameters

In	Name	Type	Description
query	`area`	string or null	Only differences in this subject area, e.g. 'ppe' or 'leases' (the areas listed for GET /v1/standards/topics). Default: all.
query	`topic`	string or null	Only differences that involve this topic id, e.g. 'ifrs.ias2'. Default: all.
query	`dataset_version`	string or null	Pin the response to an archived dataset version (git SHA). Defaults to the current version. Also accepted as the X-Dataset-Version header. The version that answered is in meta.dataset_version; an archived version that does not exist gives 404.

Example request

curl "$DATAVNEXT_URL/v1/standards/differences" \
  -H "X-API-Key: $DATAVNEXT_KEY"

Responses

Status	Meaning	Body
200	OK	`Envelope_list_Difference__`
401	Missing or invalid API key.	`Error`
404	Nothing found for the identifier, or the pinned `dataset_version` is not archived.	`Error`
422	The request is invalid: `{"detail": "…"}` for a rule the service checks, or FastAPI's `{"detail": [{"loc", "msg", "type"}]}` for a malformed parameter or body.	`HTTPValidationError`

Example response (shape)

{
  "data": [
    {
      "published_at": "2026-09-21",
      "updated_at": "2026-09-21",
      "sources": [
        null
      ],
      "id": "string",
      "area": "string",
      "subject": "string",
      "topics": [
        "string"
      ],
      "positions": {},
      "erp_impact": "string"
    }
  ],
  "meta": {
    "dataset_version": "string",
    "as_of": "2026-09-21",
    "known_at": "2026-09-21",
    "sources": [
      {
        "authority": null,
        "url": null,
        "reference": null,
        "verified_at": null,
        "kind": null
      }
    ],
    "notes": [
      "string"
    ]
  }
}

`GET /v1/standards/frameworks`

List the accounting frameworks

The accounting frameworks covered: IFRS and US GAAP.

data lists each framework's id (use it as framework in /topics), name, issuer and homepage.


Authentication	an API key, where the server requires one
Operation id	`frameworks_v1_standards_frameworks_get`

Parameters

In	Name	Type	Required	Description
query	`dataset_version`	string or null		Pin the response to an archived dataset version (git SHA). Defaults to the current version. Also accepted as the X-Dataset-Version header. The version that answered is in meta.dataset_version; an archived version that does not exist gives 404.

Example request

curl "$DATAVNEXT_URL/v1/standards/frameworks" \
  -H "X-API-Key: $DATAVNEXT_KEY"

Responses

Status	Meaning	Body
200	OK	`Envelope_list_Framework__`
401	Missing or invalid API key.	`Error`
404	Nothing found for the identifier, or the pinned `dataset_version` is not archived.	`Error`
422	The request is invalid: `{"detail": "…"}` for a rule the service checks, or FastAPI's `{"detail": [{"loc", "msg", "type"}]}` for a malformed parameter or body.	`HTTPValidationError`

Example response (shape)

{
  "data": [
    {
      "id": "string",
      "name": "string",
      "issuer": "string",
      "url": "string",
      "description": "string"
    }
  ],
  "meta": {
    "dataset_version": "string",
    "as_of": "2026-09-21",
    "known_at": "2026-09-21",
    "sources": [
      {
        "authority": null,
        "url": null,
        "reference": null,
        "verified_at": null,
        "kind": null
      }
    ],
    "notes": [
      "string"
    ]
  }
}

`GET /v1/standards/topics`

List the accounting standards topics

The map of accounting standards by topic, e.g. IAS 16 and ASC 360 for property, plant and equipment.

Each topic has the official designation (code), its subject area, our own short summary (not standard text), the counterpart topics in the other framework and what an ERP must support. An unknown filter value returns an empty list.


Authentication	an API key, where the server requires one
Operation id	`topics_v1_standards_topics_get`

Parameters

In	Name	Type	Description
query	`framework`	string or null	Only topics of this framework: 'ifrs' or 'us_gaap'. Default: both.
query	`area`	string or null	Only topics of this subject area: 'fx', 'impairment', 'income_taxes', 'intangibles', 'inventory', 'leases', 'ppe' or 'revenue'. Default: all.
query	`dataset_version`	string or null	Pin the response to an archived dataset version (git SHA). Defaults to the current version. Also accepted as the X-Dataset-Version header. The version that answered is in meta.dataset_version; an archived version that does not exist gives 404.

Example request

curl "$DATAVNEXT_URL/v1/standards/topics" \
  -H "X-API-Key: $DATAVNEXT_KEY"

Responses

Status	Meaning	Body
200	OK	`Envelope_list_Topic__`
401	Missing or invalid API key.	`Error`
404	Nothing found for the identifier, or the pinned `dataset_version` is not archived.	`Error`
422	The request is invalid: `{"detail": "…"}` for a rule the service checks, or FastAPI's `{"detail": [{"loc", "msg", "type"}]}` for a malformed parameter or body.	`HTTPValidationError`

Example response (shape)

{
  "data": [
    {
      "published_at": "2026-09-21",
      "updated_at": "2026-09-21",
      "sources": [
        null
      ],
      "id": "string",
      "framework": "string",
      "code": "string",
      "title": "string",
      "area": "string",
      "summary": "string",
      "counterparts": [
        "string"
      ],
      "erp_impact": [
        "string"
      ]
    }
  ],
  "meta": {
    "dataset_version": "string",
    "as_of": "2026-09-21",
    "known_at": "2026-09-21",
    "sources": [
      {
        "authority": null,
        "url": null,
        "reference": null,
        "verified_at": null,
        "kind": null
      }
    ],
    "notes": [
      "string"
    ]
  }
}

`GET /v1/standards/topics/{topic_id}`

Get an accounting standards topic

One topic with its summary, counterparts and ERP impact.

404 for an unknown topic id.


Authentication	an API key, where the server requires one
Operation id	`topic_v1_standards_topics__topic_id__get`

Parameters

In	Name	Type	Required	Description
path	`topic_id`	string	yes	Topic id, e.g. 'ifrs.ias16' or 'us_gaap.asc360' (see GET /v1/standards/topics).
query	`dataset_version`	string or null		Pin the response to an archived dataset version (git SHA). Defaults to the current version. Also accepted as the X-Dataset-Version header. The version that answered is in meta.dataset_version; an archived version that does not exist gives 404.

Example request

curl "$DATAVNEXT_URL/v1/standards/topics/ifrs.ias16" \
  -H "X-API-Key: $DATAVNEXT_KEY"

Responses

Status	Meaning	Body
200	OK	`Envelope_Topic_`
401	Missing or invalid API key.	`Error`
404	Nothing found for the identifier, or the pinned `dataset_version` is not archived.	`Error`
422	The request is invalid: `{"detail": "…"}` for a rule the service checks, or FastAPI's `{"detail": [{"loc", "msg", "type"}]}` for a malformed parameter or body.	`HTTPValidationError`

Example response (shape)

{
  "data": {
    "published_at": "2026-09-21",
    "updated_at": "2026-09-21",
    "sources": [
      {
        "authority": null,
        "url": null,
        "reference": null,
        "verified_at": null,
        "kind": null
      }
    ],
    "id": "string",
    "framework": "string",
    "code": "string",
    "title": "string",
    "area": "string",
    "summary": "string",
    "counterparts": [
      "string"
    ],
    "erp_impact": [
      "string"
    ]
  },
  "meta": {
    "dataset_version": "string",
    "as_of": "2026-09-21",
    "known_at": "2026-09-21",
    "sources": [
      {
        "authority": null,
        "url": null,
        "reference": null,
        "verified_at": null,
        "kind": null
      }
    ],
    "notes": [
      "string"
    ]
  }
}

Schemas

`Comparison`

Field	Type	Required
`area`	string	yes
`topics`	array of `Topic`	yes
`differences`	array of `Difference`	yes

`Difference`

Field	Type	Required	Description
`published_at`	string (date) or null		When this record entered the dataset.
`updated_at`	string (date) or null		When its content last changed after publication.
`sources`	array of `Source`	yes	Where the rules come from (at least one), e.g. the authority's page. (min items 1)
`id`	string	yes	Stable id, e.g. 'inventory.lifo'. (pattern `^[a-z0-9_.]+$`)
`area`	string	yes	Cross-framework subject area, e.g. 'inventory'.
`subject`	string	yes	What differs, in a few words.
`topics`	array of string	yes	Ids of the topics the difference relates to.
`positions`	map of string	yes	Framework id -> treatment under it.
`erp_impact`	string or null		What the difference means for an ERP's configuration or reporting.

`Envelope_Comparison_`

Field	Type	Required	Description
`data`	`Comparison`	yes
`meta`	`Meta`	yes

`Envelope_Topic_`

Field	Type	Required	Description
`data`	`Topic`	yes
`meta`	`Meta`	yes

`Envelope_list_Difference__`

Field	Type	Required	Description
`data`	array of `Difference`	yes
`meta`	`Meta`	yes

`Envelope_list_Framework__`

Field	Type	Required	Description
`data`	array of `Framework`	yes
`meta`	`Meta`	yes

`Envelope_list_Topic__`

Field	Type	Required	Description
`data`	array of `Topic`	yes
`meta`	`Meta`	yes

`Framework`

Field	Type	Required	Description
`id`	string	yes	'ifrs' or 'us_gaap'. (pattern `^[a-z0-9_]+$`)
`name`	string	yes	Full name of the framework.
`issuer`	string	yes	The standard setter, e.g. 'IFRS Foundation' or 'FASB'.
`url`	string (uri)	yes	The standard setter's website. (min length 1)
`description`	string	yes	Own-words description of the framework.

`Topic`

Field	Type	Required	Description
`published_at`	string (date) or null		When this record entered the dataset.
`updated_at`	string (date) or null		When its content last changed after publication.
`sources`	array of `Source`	yes	Where the rules come from (at least one), e.g. the authority's page. (min items 1)
`id`	string	yes	e.g. 'ifrs.ias16', 'us_gaap.asc360'. (pattern `^[a-z0-9_.]+$`)
`framework`	string	yes	Framework id: 'ifrs' or 'us_gaap'.
`code`	string	yes	Official designation, e.g. 'IAS 16', 'ASC 842'.
`title`	string	yes	Official title of the standard or topic.
`area`	string	yes	Cross-framework subject, e.g. 'ppe', 'leases'.
`summary`	string	yes	Own-words paraphrase of scope and core principle.
`counterparts`	array of string		Ids of the topics in the other framework that cover the same subject.
`erp_impact`	array of string		What an ERP must support to comply.