# Source Priority and Citation Rules

## Source Hierarchy

Use sources in this order and label each source accordingly in the report.

1. Authoritative standards and rules.
- FASB ASC and Accounting Standards Updates (ASUs).
- SEC rules and forms (Regulation S-X, Regulation S-K, Staff Accounting Bulletins, Financial Reporting Manual, relevant releases).

2. Standard-setting and interpretive publications.
- AICPA technical guidance (Audit and Accounting Guides, TQAs when relevant).

3. Secondary interpretive guidance.
- Big 4 interpretive publications, roadmaps, manuals, and technical alerts.

4. Supplemental sources.
- Other reputable accounting publications used only to support, not replace, authoritative citations.

## Research Protocol

- Identify the accounting question first (recognition, measurement, presentation, disclosure).
- Collect at least one authoritative source for each major conclusion.
- For memo-mode conclusions, target at least 5 authoritative references in total across the core accounting positions, disclosure implications, and key judgment points wherever the issue reasonably permits.
- Use Big 4 or other secondary sources to interpret complex application questions.
- If authoritative text is inaccessible due licensing, disclose that limitation and cite publicly available ASU/SEC/AICPA material plus clearly labeled interpretive sources.
- If fewer than 5 authoritative references are genuinely available for the issue, state that explicitly in the memo and explain why the authoritative source set is narrower than usual.

## Citation Standards

For each source, capture:
- `citation`: concise citation label (for example, `ASC 606-10-25`, `Reg S-X Rule 5-03`, `PwC Revenue Guide 2025`).
- `source_type`: `authoritative` or `interpretive`.
- `url`: direct link used during research.
- `key_point`: one-sentence summary of what the source supports.
- `accessed_on`: date reviewed.

## Conflict Resolution

- If sources conflict, follow hierarchy: authoritative over interpretive.
- Explain why one interpretation was accepted and why alternatives were rejected.
- Record unresolved ambiguity under open items and assumptions.