Financials pillar · v0.16.0
accounting-period AccountingPeriod
Period record with lifecycle.
$id · https://corpospec.com/schemas/v0.16.0/accounting-period.schema.json
Fields
| Field | Type | Required | Description |
|---|---|---|---|
| end | IsoDate | yes | End date (inclusive). |
| entity | PathRef | yes | Subject entity. |
| fiscal_year | string | yes | Fiscal-year label (typically `"2026"`; diverges from calendar for non-calendar fiscal years). |
| id | PathRef | yes | PathRef identifier, conventionally `financials/periods/<entity>-<YYYY-MM>` or `<YYYY-Qn>` or `<YYYY>`. |
| kind | PeriodKind | yes | Period granularity. |
| start | IsoDate | yes | Start date (inclusive). |
| status | PeriodStatus | yes | Current status. |
| adjusting_entries | PathRef[] | — | Period-close adjusting entries. |
| closed_at | IsoDate? | — | When the period transitioned to soft_close / hard_close. |
| closed_by | PathRef? | — | PathRef into the person who closed the period. |
| next_close_target | IsoDate? | — | Target date for moving from soft_close to hard_close. |
| note | string? | — | Free-form note. |
| parent_period | PathRef? | — | Roll-up: month → quarter → year. PathRef into the parent AccountingPeriod record. |
| reopened_reason | string? | — | Required when status: Reopened — justification + BDR reference. |
Definitions
Shared types referenced within this schema.
IsoDate
ISO 8601 date (YYYY-MM-DD).
type: string
PathRef
Path-based cross-reference relative to .corpospec/ root.
Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`
pattern: ^[a-z0-9_-]+(/[a-z0-9_.-]+)+$
PeriodKind
Period granularity.
enum: "month", "quarter", "half_year", "year"
PeriodStatus
Period lifecycle status.
Reference in your YAML
# yaml-language-server: $schema=https://corpospec.com/schemas/v0.16.0/accounting-period.schema.json