ASU 2023-09 Tool Architecture — Technical Design
Technical architecture for ASU 2023-09 compliance tools: data models, rate reconciliation automation, and DisclosureIQ design.
Architecture Overview
Technical documentation covering the ASU 2023-09 compliance tool architecture. DisclosureIQ is built on a four-layer architecture designed specifically for income tax disclosure automation under ASU 2023-09.
Core Components
The ASU 2023-09 tool architecture includes multiple integrated subsystems.
- Rate Reconciliation Engine — Maps adjustments to 8 prescribed categories with automatic 5% threshold materiality testing
- Jurisdictional Disaggregation Module — Breaks down income taxes paid by federal, state, and foreign jurisdictions
- Calculation Traceability — Every output links back to source data with CalcID and cell-level audit trails
- Threshold Engine — Automatically determines which categories exceed the 5% of statutory amount threshold
- Disclosure Generator — Produces formatted tabular disclosures ready for 10-K/10-Q filing
Integration Architecture
DisclosureIQ connects to upstream provision systems (ONESOURCE, Corptax, or Provision Intelligence) via REST APIs and batch import. Data flows through validation, categorization, threshold testing, and disclosure generation in an automated pipeline.