Authoritative effective-date catalog for accounting and regulatory standards (CSO 2001/2017/2025, MP-2021/2024, VM-20/G/31/21/22, ASOP 27-revised/35-repealed/52/54/56, ASC 944 LDTI, IFRS 17, Solvency II Articles 121-122). Synthesizes primary regulatory texts from ASB, FASB, IFRS Foundation, NAIC, EIOPA. Verification report at insightalm/modelling/charters/assumption_policy_verification.md.

typeinternal_document
urlinsightalm/modelling/charters/assumption_policy.md
authnone
costfree
update frequencyas_charter_revises
consumersinsmodel
classificationinternal_curated
criticalitytier-1

Notes

Minted as part of Stage B (DG-005 closure) on 2026-05-09. The base_standards.yaml seed file is a derived artifact from this catalog; the seed_reference_data.py loader transcribes selected effective dates into the firmmodel SQLite databases. Update cadence: chartered as needed when regulatory standards change (e.g., a future ASOP revision); each update bumps assumption_policy.md version.