Structural accounting
Recognition comes before preference.
IVA does not recognize a condition because it is popular, inconvenient, or repeatedly mentioned. It enters a ledger when durable evidence satisfies the public recognition requirements.
Structural position
A documented condition inside one ledger.
A structural position is a documented structural condition recognized within a single ledger that affects ledger equity. It may be an asset that strengthens the domain or a liability that weakens it. Interview-only evidence does not satisfy recognition under Standard v1.1.
Documentation
The condition exists in evidence that can be referenced and reviewed.
Persistence
The condition lasts or recurs beyond a momentary fluctuation.
Materiality
The effect is significant enough to matter within the ledger.
Cross-functional impact
The effect extends beyond one isolated preference or inconvenience.
Verifiability
Another qualified reviewer can evaluate the evidence and recognition decision.
Structural events
Material changes enter the event history.
Cross-ledger events are recorded in every affected ledger. This preserves relationship without conversion and creates a durable history of how the structural position changed over time.
- Creation
- Strengthening
- Liability emergence
- Liability resolution
- Cross-ledger event
- Structural integrity event
Ledger equity
Assets minus liabilities inside the native domain.
Ledger equity is the net position of assets and liabilities within one ledger expressed in its native unit. It is not financial equity and it is not consolidated across domains. Strong financial performance cannot override a structural deficit in a nonfinancial ledger.