Financial Reporting — Proposed Guide

Planned API — Reference Only

Financial Reporting: A report should explain which source states, dates and currencies contribute to its totals. Operational spend, approved spend and…

Overview

A report should explain which source states, dates and currencies contribute to its totals. Operational spend, approved spend and reimbursed spend are different measures.

Key concepts

Define metric scope, grouping dimensions and valuation dates. Show whether late corrections are included.

Implementation considerations

Do not add multiple currencies without an approved conversion basis. Sample totals are fixtures, not actual business performance.

Illustrative data model

This local fixture shows a possible representation for the concepts above. It is not an endpoint response, production configuration or a claim that the described capability is implemented.

JSON fixture

Fictional concept fixture

{
  "reference_only": true,
  "topic": "Financial Reporting",
  "metric": "metric example",
  "currency": "USD",
  "start_date": "2026-01-15",
  "end_date": "2026-01-31",
  "dimension_id": "dimension_example_123"
}

Design review checklist

Document which organization owns the financial reporting representation and which actor may view or change it.
Test the boundaries of metric, currency, start date, end date, dimension id using synthetic values, including missing or inconsistent references.
Before future implementation, obtain an approved contract and review failure behavior. This documentation does not authorize production activation.

Proposed data types

Illustrative field dictionary
Name	Type	Description
metric	string	Illustrative metric value; interpret it only within the proposed topic-specific model described above.
currency	string	Uppercase ISO 4217 currency code. Determine its minor-unit exponent before monetary conversion.
start_date	string (date)	Synthetic calendar date in YYYY-MM-DD form; period inclusivity must be defined by the future contract.
end_date	string (date)	Synthetic calendar date in YYYY-MM-DD form; period inclusivity must be defined by the future contract.
dimension_id	string	Stable fictional dimension reference; not a secret and not evidence that a resource exists.

Accounting Periods

Accounting & Finance

Accounting Sync