# business.elect_accounting_framework

Record an evidenced accounting-framework election for this business. Requires owner authority and a framework supported in its jurisdiction.

## What it does

Elect the accounting framework the company reports under, validated against its country of incorporation, with a source document as evidence. Small and micro regimes must name the evidenced basis of the size conclusion; Economico records it and never computes it. A change appends a new election; history is never rewritten. Re-electing the same is no_change.

## Before you send it

Requires an interactive OAuth connection; headless credentials are refused. Effective membership, application grant and token permissions still apply. Describe `business.elect_accounting_framework` through `GET /v1/catalog/commands/{name}` before acting.

The envelope may reference a registered source document of kind `source_document`; this is separate from any evidence required by the input.

## Inputs

Put these fields inside the envelope's `input` object. The outer envelope names the command, a stable `idempotency_key` and `effective_at`; [request and recovery rules](/docs/api/) explain those separately. Use exact minor-unit integer strings for monetary fields. Take existing IDs from prior reads or command results; choose a new identity only where the command asks for one.

Required means required within its containing object; an optional parent can be omitted.

| Field | Type | Required | Meaning and accepted values |
|---|---|---|---|
| `framework` | string | Yes | US us_gaap; SG sg_frs, sg_sfrs_small_entities, sg_sfrs_i; CA ca_aspe, ca_ifrs; GB uk_frs_102, uk_frs_102_section_1a, uk_frs_105; CH ch_co. Must belong to the business's country. Swiss GAAP FER is not supported. Choose `"us_gaap"`, `"sg_frs"`, `"sg_sfrs_small_entities"`, `"sg_sfrs_i"`, `"ca_aspe"`, `"ca_ifrs"`, `"uk_frs_102"`, `"uk_frs_102_section_1a"`, `"uk_frs_105"`, `"ch_co"`. Example: `"us_gaap"`. |
| `edition` | string | No |  Minimum length: `1`. Maximum length: `256`. |
| `sizeRegime` | string | No | Optional; implied by the framework (small: sg_sfrs_small_entities, uk_frs_102_section_1a; micro: uk_frs_105). Choose `"small"`, `"micro"`. |
| `sizeEligibility` | object | No |   |
| `sizeEligibility.basis` | string | Yes | What the founder's size conclusion rests on, e.g. 'Companies Act 2006 s384A conditions met in FY2025 and FY2026'. Recorded, never computed. Minimum length: `1`. Maximum length: `2000`. |
| `sizeEligibility.periodEnd` | string | Yes | Period end the conclusion covers. Format: date. |
| `reason` | string | Yes |  Minimum length: `1`. Maximum length: `2000`. Example: `"Board resolution adopting US GAAP"`. |

## After acceptance

When the command emits events, its documented effects and receipt are recorded in the command transaction. The response returns `commandId`, `replayed`, the command-specific `result` below and emitted `events` with their IDs and CIDs. A command is not automatically a cash movement or revenue recognition: use the behavior above to determine what this command records.

Inspect `result` and the affected records or reports before continuing. Save returned identifiers for later calls. Fetch `GET /v1/commands/{id}` with `commandId` to recover the accepted receipt; retry the same intent with the same idempotency key if the response was lost. Some commands can succeed with `events: []` and return a transient result and `commandId` without persisting a receipt. A lookup of that ID can return null; retain the returned result and verify the affected record. Retrying can re-evaluate the current state rather than replay a stored result. A domain `no_change` is a separate success outcome with no persisted receipt.

### Result fields

Required means required within its containing object; an optional parent can be omitted.

| Field | Type | Required | Meaning and accepted values |
|---|---|---|---|
| `framework` | string | Yes |   |
| `edition` | string | No |   |
| `sizeRegime` | string | No |  Choose `"small"`, `"micro"`. |
| `sizeEligibility` | object | No |   |
| `sizeEligibility.basis` | string | Yes | What the founder's size conclusion rests on, e.g. 'Companies Act 2006 s384A conditions met in FY2025 and FY2026'. Recorded, never computed. Minimum length: `1`. Maximum length: `2000`. |
| `sizeEligibility.periodEnd` | string | Yes | Period end the conclusion covers. Format: date. |
| `reason` | string | Yes |   |
| `jurisdiction` | string | Yes |   |
| `evidenceDocumentId` | string | Yes |   |
| `evidenceDocumentCid` | string | Yes |   |
| `effectiveAt` | string | Yes |   |
| `eventId` | integer | No |   |


[All commands](/docs/command-reference/) · [Operation and errors](/docs/api-reference/operations/commands-execute/) · [Reusable schemas](/docs/api-reference/components/)

Keep credentials out of prompts; rehearse writes only in a disposable sandbox.

## Exact request schema


```json
{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "type": "object",
  "properties": {
    "name": {
      "const": "business.elect_accounting_framework"
    },
    "input": {
      "type": "object",
      "required": [
        "framework",
        "reason"
      ],
      "properties": {
        "framework": {
          "enum": [
            "us_gaap",
            "sg_frs",
            "sg_sfrs_small_entities",
            "sg_sfrs_i",
            "ca_aspe",
            "ca_ifrs",
            "uk_frs_102",
            "uk_frs_102_section_1a",
            "uk_frs_105",
            "ch_co"
          ],
          "description": "US us_gaap; SG sg_frs, sg_sfrs_small_entities, sg_sfrs_i; CA ca_aspe, ca_ifrs; GB uk_frs_102, uk_frs_102_section_1a, uk_frs_105; CH ch_co. Must belong to the business's country. Swiss GAAP FER is not supported."
        },
        "edition": {
          "type": "string",
          "minLength": 1,
          "maxLength": 256
        },
        "sizeRegime": {
          "enum": [
            "small",
            "micro"
          ],
          "description": "Optional; implied by the framework (small: sg_sfrs_small_entities, uk_frs_102_section_1a; micro: uk_frs_105)."
        },
        "sizeEligibility": {
          "type": "object",
          "required": [
            "basis",
            "periodEnd"
          ],
          "properties": {
            "basis": {
              "type": "string",
              "minLength": 1,
              "maxLength": 2000,
              "description": "What the founder's size conclusion rests on, e.g. 'Companies Act 2006 s384A conditions met in FY2025 and FY2026'. Recorded, never computed."
            },
            "periodEnd": {
              "type": "string",
              "format": "date",
              "description": "Period end the conclusion covers."
            }
          }
        },
        "reason": {
          "type": "string",
          "minLength": 1,
          "maxLength": 2000
        }
      },
      "additionalProperties": false
    },
    "idempotency_key": {
      "type": "string",
      "minLength": 1,
      "maxLength": 256
    },
    "effective_at": {
      "type": "string",
      "format": "date-time",
      "pattern": "^(?:(?:\\d\\d[2468][048]|\\d\\d[13579][26]|\\d\\d0[48]|[02468][048]00|[13579][26]00)-02-29|\\d{4}-(?:(?:0[13578]|1[02])-(?:0[1-9]|[12]\\d|3[01])|(?:0[469]|11)-(?:0[1-9]|[12]\\d|30)|(?:02)-(?:0[1-9]|1\\d|2[0-8])))T(?:(?:[01]\\d|2[0-3]):[0-5]\\d:[0-5]\\d(?:\\.\\d+)?(?:Z))$"
    },
    "source_document_id": {
      "description": "A registered document of kind source_document that caused this command.",
      "type": "string",
      "minLength": 1
    }
  },
  "required": [
    "name",
    "input",
    "idempotency_key",
    "effective_at"
  ],
  "additionalProperties": false
}
```

## Accepted command receipt


```json
{
  "type": "object",
  "required": [
    "commandId",
    "replayed",
    "result",
    "events"
  ],
  "properties": {
    "commandId": {
      "type": "string"
    },
    "replayed": {
      "type": "boolean"
    },
    "imported": {
      "const": true,
      "description": "The command's events are history from before the business joined Economico, recorded as an import: free of monthly events."
    },
    "result": {
      "type": "object",
      "required": [
        "framework",
        "reason",
        "jurisdiction",
        "evidenceDocumentId",
        "evidenceDocumentCid",
        "effectiveAt"
      ],
      "properties": {
        "framework": {
          "type": "string"
        },
        "edition": {
          "type": "string"
        },
        "sizeRegime": {
          "enum": [
            "small",
            "micro"
          ]
        },
        "sizeEligibility": {
          "type": "object",
          "required": [
            "basis",
            "periodEnd"
          ],
          "properties": {
            "basis": {
              "type": "string",
              "minLength": 1,
              "maxLength": 2000,
              "description": "What the founder's size conclusion rests on, e.g. 'Companies Act 2006 s384A conditions met in FY2025 and FY2026'. Recorded, never computed."
            },
            "periodEnd": {
              "type": "string",
              "format": "date",
              "description": "Period end the conclusion covers."
            }
          }
        },
        "reason": {
          "type": "string"
        },
        "jurisdiction": {
          "type": "string"
        },
        "evidenceDocumentId": {
          "type": "string"
        },
        "evidenceDocumentCid": {
          "type": "string"
        },
        "effectiveAt": {
          "type": "string"
        },
        "eventId": {
          "type": "integer"
        }
      }
    },
    "events": {
      "type": "array",
      "items": {
        "type": "object",
        "properties": {
          "id": {
            "type": "integer"
          },
          "cid": {
            "type": "string"
          }
        }
      }
    }
  }
}
```

## Example request


```json
{
  "name": "business.elect_accounting_framework",
  "input": {
    "framework": "us_gaap",
    "reason": "Board resolution adopting US GAAP"
  },
  "effective_at": "2026-09-01T00:00:00Z",
  "idempotency_key": "business.elect_accounting_framework-example-0"
}
```

## Example request


```json
{
  "name": "business.elect_accounting_framework",
  "input": {
    "framework": "uk_frs_105",
    "edition": "September 2024",
    "sizeEligibility": {
      "basis": "Companies Act 2006 s384A micro-entity conditions met in FY2025 and FY2026",
      "periodEnd": "2026-12-31"
    },
    "reason": "Directors elected the micro-entities regime"
  },
  "effective_at": "2026-09-01T00:00:00Z",
  "idempotency_key": "business.elect_accounting_framework-example-1"
}
```