Self-published architecture record
The architecture is public. The operating methods stay protected.
The publication titled IVA Governance Architecture Standard v1.1 records IVA LLC's five-ledger architecture, recognition and valuation requirements, structural events, registers, reporting cadence, governance roles, conformance concepts, and micro-entity tier.
The canonical public page for IVA LLC's self-published Governance Architecture Standard, Version 1.1, with its DOI, status, scope, and accreditation boundary.
A self-published architecture record can be examined and cited without being presented as an accredited consensus standard or third-party assurance scheme.
Publication status
Governance Architecture Standard, Version 1.1.
Integrated Value Architecture LLC self-published this architecture record in 2026 and deposited it on Zenodo under DOI 10.5281/zenodo.21340445. The PDF's exact title is Integrated Value Architecture (IVA) Governance Architecture Standard, Version 1.1.
The word standard is part of the author's published title and describes a versioned normative proposal. The record was not issued, accredited, or endorsed by ANSI, ISO, or another consensus standards body. It does not create a certification, accreditation, conformity-assessment, or third-party assurance program.
For organizations that choose to adopt the architecture, the PDF states proposed requirements that supplement rather than replace GAAP or GASB. Its normative language defines IVA LLC's architecture: shall indicates a requirement within the proposal, may indicates permission, and should indicates recommendation.
Download architecture record v1.1
Seven-page self-published record preserved exactly as released.
Read this page DOI recordOpen the Zenodo record
Use DOI 10.5281/zenodo.21340445 when citing the publication.
Read this page CitationCite the publication
Use the exact published title, version, year, publisher, and DOI, with the self-published status clear when context requires it.
Read this pagePublic architecture
What the self-published record proposes.
- All five independent ledgers exist and no ledger consolidates, converts, nets, offsets, subordinates, or redefines another.
- Structural positions satisfy documentation, persistence, materiality, cross-functional impact, and verifiability before recognition.
- Nonfinancial structural positions use domain-bound, nonconvertible Structural Value Units.
- Cross-ledger events are recorded independently in every affected ledger.
- Each ledger maintains an authoritative register with an owner, evidence reference, review date, and event history.
- Defined reporting cadence, review authority, audit, structural integrity, non-compliance, misstatement, and certification concepts describe conformance within the proposed architecture.
Intellectual-property boundary
Public doctrine is not the full implementation system.
| Question | Public and examinable | Protected operating methods |
|---|---|---|
| Architecture | Five ledgers, domain independence, non-consolidation | Implementation sequencing and adoption playbooks |
| Measurement | SVU definition and valuation criteria names | Calibration, scoring interpretation, formulas, and manuals |
| Evidence | Recognition criteria and ledger-register fields | Evidence templates, diagnostic protocols, and audit instruments |
| Governance | Roles, cadence, integrity, and conformance concepts | Client-specific matrices, findings, and internal review methods |
Density scaling
The doctrine remains intact when the organization is small.
Governance density may scale with complexity, but the proposed architecture does not disappear. Architecture Record v1.1 includes a micro-entity tier for single-owner, single-operator entities. All five ledgers still exist; evidence may be binary, nonfinancial magnitude may be low, moderate, or high, and one unified monthly structural review can replace separate institutional cycles.
The monthly review records workload, single-person dependencies, deferred maintenance, required learning, and commitments that exceed available time before delivery fails.