{
  "$schema": "https://json-structure.org/meta/core/v0/#",
  "$id": "https://raw.githubusercontent.com/api-evangelist/accounting-standards/refs/heads/main/json-structure/gaap-accounting-standard-structure.json",
  "name": "GaapAccountingStandard",
  "description": "A US GAAP accounting standard entry from the FASB Accounting Standards Codification, representing a topic, subtopic, or accounting standards update.",
  "type": "object",
  "properties": {
    "id": {
      "description": "FASB ASC topic or ASU identifier",
      "example": "ASU 2023-09",
      "type": "string"
    },
    "title": {
      "description": "Title of the accounting standard or update",
      "example": "Income Taxes (Topic 740): Improvements to Income Tax Disclosures",
      "type": "string"
    },
    "topic": {
      "description": "FASB ASC topic number",
      "example": "740",
      "type": "string"
    },
    "topicName": {
      "description": "Name of the ASC topic area",
      "example": "Income Taxes",
      "type": "string"
    },
    "issuedDate": {
      "description": "Date the standard or update was issued",
      "example": "2023-12-14",
      "type": "date"
    },
    "effectiveDate": {
      "description": "Mandatory effective date for public business entities",
      "example": "2025-01-01",
      "type": "date"
    },
    "summary": {
      "description": "Brief description of the standard's purpose and key requirements",
      "type": "string"
    },
    "applicability": {
      "description": "Entities to which the standard applies",
      "enum": [
        "All entities",
        "Public business entities",
        "Nonpublic business entities",
        "Not-for-profit entities"
      ],
      "example": "All entities",
      "type": "string"
    },
    "url": {
      "description": "URL to the standard in the FASB ASC or on fasb.org",
      "example": "https://www.fasb.org/standards/accounting-standard-updates",
      "type": "uri"
    },
    "relatedTopics": {
      "description": "Other ASC topic numbers related to this standard",
      "items": {
        "type": "string"
      },
      "example": [
        "946",
        "948"
      ],
      "type": "array"
    }
  },
  "required": [
    "id",
    "title",
    "topic",
    "issuedDate"
  ]
}