effectiveForAnnualPeriodsBeginningOnOrAfter
P132554
predicate
Indicates that something (such as a rule, standard, or requirement) applies starting from annual reporting periods whose first day is on or after a specified date.
All labels observed (3)
| Label | Occurrences |
|---|---|
| effectiveDatePublicEntities | 1 |
| effectiveForAnnualPeriodsBeginningOnOrAfter canonical | 1 |
| effectiveForTaxYearsBeginning | 1 |
Description generation (PDg)
The one-sentence description above was generated by prompting gpt-5.1 with the predicate name and this instruction.
Instruction
Given a predicate that represents a relationship or action between entities, generate a one-sentence description explaining its meaning. # Instructions Focus on describing the relationship, not the entities themselves. # Response Format Begin the description with \' Indicates...\'
Input
Predicate: effectiveForAnnualPeriodsBeginningOnOrAfter
Generated description
Indicates that something (such as a rule, standard, or requirement) applies starting from annual reporting periods whose first day is on or after a specified date.
Sample triples (3)
| Subject | Object |
|---|---|
| IFRS 7 Financial Instruments: Disclosures | 2007-01-01 ⓘ |
| Revenue (Topic 606) | annual reporting periods beginning after December 15, 2017 via predicate surface "effectiveDatePublicEntities" ⓘ |
| Other Dependent Credit | 2018 via predicate surface "effectiveForTaxYearsBeginning" ⓘ |