{"L1_core": {"domain": "finance", "category": "accounting", "entity_type": "discipline"}, "L2_finance": {"types": {"tax": "fiscal_obligations", "cost": "cost_calculation", "financial": "external_reporting", "management": "internal_decisions"}, "principles": ["accrual_basis", "going_concern", "materiality", "prudence", "substance_over_form"], "key_standards": {"IAS_1": "Presentation of Financial Statements", "IAS_2": "Inventories", "IAS_16": "Property, Plant and Equipment", "IAS_36": "Impairment of Assets", "IAS_38": "Intangible Assets", "IFRS_9": "Financial Instruments", "IFRS_15": "Revenue from Contracts with Customers", "IFRS_16": "Leases"}, "standards_bodies": {"usa": {"name": "FASB", "standards": "US GAAP"}, "spain": {"name": "ICAC", "standards": "PGC"}, "international": {"name": "IASB", "adoption": "140+ countries", "standards": "IFRS/IAS"}}}, "L5_metadata": {"updated": "2026-01-02", "version": "2.0"}, "L3_relations": {"outputs": ["financial_statements", "reports", "analysis"], "related": ["auditing", "taxation", "finance"]}}