{"releaseId":"SNN-NET-EIA-024-20261102","releaseDate":"2026-11-02","datePrecision":"day","baselineSiteVersion":204,"scope":"sustainabilitynewsnetwork.net only","publication":{"title":"THE EVIDENCE BEFORE THE ENTRY","series":"Evidence Infrastructure Analysis","issue":24,"canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/the-evidence-before-the-entry","originalPublisher":"EMJ.LIFE","webEditionPublisher":"Sustainability News Network","author":"Anderson Yu","originalPublishedAt":"2026-11-02","originalDateBasis":"2 November 2026 is printed on the supplied original cover; day precision only. DOCX creation metadata is not used as publication evidence.","doi":null,"sections":8,"numberedChapters":12,"images":3,"manuscriptUrl":"/media/analysis/eia-024/controlled-manuscript.docx","rightsScope":"licensed","aiTrainingPermission":"not-allowed"},"sourceIntegrity":{"manuscriptSha256":"b29baf3527b67f66ca517c5b1fa23007ffe0150cb41aeaf79fe1c8712bed05c2","retainedParagraphRanges":[[5,70],[72,149],[151,207],[212,315],[317,423],[428,470],[472,585],[587,684]],"numberedChapters":12,"bodyFigureAfterSections":[2,4],"imageAssets":[{"role":"cover","url":"/analysis/eia-024/cover.webp","sourcePngSha256":"51b158ce3a1de123d1eaa360a96677381bf30b26800d320c1459bcbd7f72df1c","webpSha256":"6e082575ad8358b8d863b25bed27199bd0dcbef9b4a8635c8fd9ff98521b9439","width":1280,"height":719,"pixelIdentityVerified":true},{"role":"figure-01","url":"/analysis/eia-024/figure-01.webp","sourcePngSha256":"7f6ec27a6c33ababb97fbf1b039a0f18fd38b07c2cc69e1bdee76bbd2158ee80","webpSha256":"1c846c888f3332afe3420f4b3e4c138f2833c6127909de98b1c6cf5b552422b5","width":1000,"height":1500,"pixelIdentityVerified":true},{"role":"figure-02","url":"/analysis/eia-024/figure-02.webp","sourcePngSha256":"3eb06e0a6a67a2184662c1d361d08b15fd557e5b29b03a91e300cf3b3b57de01","webpSha256":"63f27728a1ad0468bbd79db29510a1796863245b17375f4b6090d5a8b7f474f5","width":1000,"height":1500,"pixelIdentityVerified":true}],"imageConversion":"lossless WebP; original dimensions and every decoded RGBA pixel verified","omittedArtifacts":[{"paragraph":208,"text":"See content credentials"},{"paragraph":424,"text":"See content credentials"}],"originalDateBasis":"2 November 2026 is printed on the supplied original cover; day precision only. DOCX creation metadata is not used as publication evidence.","originalPublicationDatePrecision":"day","releaseConfirmationDate":"2026-11-02","publicationTimeZone":"Asia/Taipei","sourceReviewDate":"2026-11-02","officialReferenceCount":10,"officialSourceCount":11,"relatedSourceCount":5,"priorAnalyticalPublicationCount":4,"relatedInstitutionalFrameworkCount":1,"sourceReviewScope":"Official locator accessibility, publication identity and selected status/scope statements for ten numbered references across eleven official URLs. Ten locators were accessible; the original Standard PDF redirected to sign-in. No full-text accounting, audit, legal, jurisdiction-specific adoption or enterprise-claim validation. No third-party source document is mirrored. Original manuscript and artwork remain unchanged.","sourceReviewLedger":"/governance/eia-024-publication-20261102.json","relatedResearch":[{"code":"PDEI","title":"Pre-Disclosure Evidence Infrastructure","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/pre-disclosure-evidence-infrastructure","kind":"framework","meaning":"The existing institutional framework distinguishes Identity, Provenance, Authority, Continuity and Boundary as five separate evidence-governance conditions.","relationshipIntent":"existing institutional analytical framework","inferenceLimit":"EMJ.LIFE institutional framework or prior analytical lineage only. Not independent external validation, endorsement or authority transfer."},{"code":"EIA-016","title":"WHEN DISCLOSURE GETS LIGHTER","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/when-disclosure-gets-lighter","kind":"article","meaning":"Examined Evidence Compression and the relationship between simplified reporting and upstream evidence selection.","relationshipIntent":"prior analytical lineage on evidence compression and proportionate reporting","inferenceLimit":"EMJ.LIFE institutional framework or prior analytical lineage only. Not independent external validation, endorsement or authority transfer."},{"code":"EIA-022","title":"ONE ENTITY, MULTI EVIDENCE HISTORIES","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/one-entity-multi-evidence-histories","kind":"article","meaning":"Examined how independently governed evidence histories may remain attributable to a common legal entity.","relationshipIntent":"prior analytical lineage on independently governed evidence histories","inferenceLimit":"EMJ.LIFE institutional framework or prior analytical lineage only. Not independent external validation, endorsement or authority transfer."},{"code":"EIA-023","title":"WHEN EVIDENCE IS NEEDED","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/when-evidence-is-needed","kind":"article","meaning":"Examined how preserved records may be considered for particular institutional purposes without predetermining their sufficiency or acceptance.","relationshipIntent":"prior analytical lineage on purpose-specific evidence usability","inferenceLimit":"EMJ.LIFE institutional framework or prior analytical lineage only. Not independent external validation, endorsement or authority transfer."},{"code":"EIS-026","title":"THE BOUNDARY BEHIND THE NUMBER","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/the-boundary-behind-the-number","kind":"article","meaning":"Examined the upstream evidence conditions affecting the interpretation and comparability of reported sustainability information.","relationshipIntent":"prior analytical lineage on upstream evidence and comparability","inferenceLimit":"EMJ.LIFE institutional framework or prior analytical lineage only. Not independent external validation, endorsement or authority transfer."}],"publicationMethod":"fixed publisher-authorized source-controlled atomic publication; separate from schema migrations","externalSourceRights":"link-only; no third-party document mirroring"},"sourceReview":{"recordId":"EIA-024-source-locator-review-20261102","publication":"EIA-024: THE EVIDENCE BEFORE THE ENTRY","reviewDate":"2026-11-02","scope":"Official locator accessibility, publication identity and selected status/scope statements for ten numbered references across eleven official URLs. Ten locators were accessible; the original Standard PDF redirected to sign-in. No full-text accounting, audit, legal, jurisdiction-specific adoption or enterprise-claim validation. No third-party source document is mirrored. Original manuscript and artwork remain unchanged.","summary":{"numberedReferences":10,"officialLocators":11,"officialLocatorsAccessible":10,"signInRedirects":1,"fullTextVerified":0,"priorAnalyticalPublications":4,"relatedInstitutionalFrameworks":1},"sources":[{"referenceNumber":1,"title":"IFRS for SMEs Accounting Standard, Third Edition.","publisher":"IFRS Foundation / IASB","originalReference":"[1] IFRS Foundation / International Accounting Standards Board (2025). IFRS for SMEs Accounting Standard, Third Edition.","url":"https://www.ifrs.org/issued-standards/ifrs-for-smes/","publicationDate":"2025-02-27","classification":"official_external_source","sourceRole":"primary standard landing page","rightsScope":"source-link-only","reviewedAt":"2026-11-02","reviewDatePrecision":"day","reviewScope":"official locator and publication identity; selected status/scope statements only","accessState":"official_locator_accessible","accessLimit":"Official landing page identifies the Standard and third edition. The original English PDF is recorded separately because it redirects to sign-in.","fullTextVerified":false,"independentExternalValidationOfEia024":"not_claimed"},{"referenceNumber":1,"title":"IFRS for SMEs Accounting Standard, Third Edition. (original English PDF)","publisher":"IFRS Foundation / IASB","originalReference":"[1] IFRS Foundation / International Accounting Standards Board (2025). IFRS for SMEs Accounting Standard, Third Edition.","url":"https://www.ifrs.org/content/dam/ifrs/publications/ifrs-for-smes/english/2025/ifrs-for-smes.pdf","publicationDate":"2025-02-27","classification":"official_external_source","sourceRole":"primary standard original English PDF","rightsScope":"source-link-only","reviewedAt":"2026-11-02","reviewDatePrecision":"day","reviewScope":"official locator and publication identity; selected status/scope statements only","accessState":"sign_in_redirect","accessLimit":"The official original English PDF redirected to IFRS sign-in. Locator retained; direct full-text access was not verified and no access controls were bypassed.","fullTextVerified":false,"independentExternalValidationOfEia024":"not_claimed"},{"referenceNumber":2,"title":"IASB Issues Major Update to the IFRS for SMEs Accounting Standard.","publisher":"IFRS Foundation / IASB","originalReference":"[2] IASB (27 February 2025). IASB Issues Major Update to the IFRS for SMEs Accounting Standard.","url":"https://www.ifrs.org/news-and-events/news/2025/02/iasb-issues-major-update-smes-accounting-standard/","publicationDate":"2025-02-27","classification":"official_external_source","sourceRole":"third-edition issuance announcement","rightsScope":"source-link-only","reviewedAt":"2026-11-02","reviewDatePrecision":"day","reviewScope":"official locator and publication identity; selected status/scope statements only","accessState":"official_locator_accessible","accessLimit":"Official announcement records the 2027 effective date, early application and proportionate SME reporting objectives. Jurisdictional adoption remains separate.","fullTextVerified":false,"independentExternalValidationOfEia024":"not_claimed"},{"referenceNumber":3,"title":"IFRS for SMEs Accounting Standard, Third Edition: Supporting Implementation Materials.","publisher":"IFRS Foundation","originalReference":"[3] IFRS Foundation (2025). IFRS for SMEs Accounting Standard, Third Edition: Supporting Implementation Materials.","url":"https://www.ifrs.org/supporting-implementation/2025-ifrs-for-smes-supporting-materials/","publicationDate":"2025","classification":"official_external_source","sourceRole":"implementation resource catalogue","rightsScope":"source-link-only","reviewedAt":"2026-11-02","reviewDatePrecision":"day","reviewScope":"official locator and publication identity; selected status/scope statements only","accessState":"official_locator_accessible","accessLimit":"Official supporting-materials locator identifies implementation and educational resources. Supporting material is distinct from authoritative requirements.","fullTextVerified":false,"independentExternalValidationOfEia024":"not_claimed"},{"referenceNumber":4,"title":"Educational Module 23: Revenue from Contracts with Customers.","publisher":"IFRS Foundation","originalReference":"[4] IFRS Foundation (2025). Educational Module 23: Revenue from Contracts with Customers.","url":"https://www.ifrs.org/content/dam/ifrs/supporting-implementation/smes/2025-modules/module-23.pdf","publicationDate":"2025","classification":"official_external_source","sourceRole":"educational Module 23","rightsScope":"source-link-only","reviewedAt":"2026-11-02","reviewDatePrecision":"day","reviewScope":"official locator and publication identity; selected status/scope statements only","accessState":"official_locator_accessible","accessLimit":"Official educational PDF was accessible. It identifies itself as supporting material that does not add to or change the Standard. No complete paragraph-by-paragraph validation was performed.","fullTextVerified":false,"independentExternalValidationOfEia024":"not_claimed"},{"referenceNumber":5,"title":"Educational Module 35: Transition to the IFRS for SMEs Accounting Standard.","publisher":"IFRS Foundation","originalReference":"[5] IFRS Foundation (2025). Educational Module 35: Transition to the IFRS for SMEs Accounting Standard.","url":"https://www.ifrs.org/content/dam/ifrs/supporting-implementation/smes/2025-modules/module-35.pdf","publicationDate":"2025","classification":"official_external_source","sourceRole":"educational Module 35","rightsScope":"source-link-only","reviewedAt":"2026-11-02","reviewDatePrecision":"day","reviewScope":"official locator and publication identity; selected status/scope statements only","accessState":"official_locator_accessible","accessLimit":"Official educational PDF was accessible. It concerns transition and specified returning-adopter circumstances. Supporting material does not amend the Standard.","fullTextVerified":false,"independentExternalValidationOfEia024":"not_claimed"},{"referenceNumber":6,"title":"IASB Decision: October 2026 Meeting.","publisher":"IFRS Foundation / IASB","originalReference":"[6] IASB (October 2026). IASB Decision: October 2026 Meeting.","url":"https://www.ifrs.org/news-and-events/news/2026/10/iasb-decision-october-2026-meeting/","publicationDate":"2026-10","classification":"official_external_source","sourceRole":"pending consolidation amendment decision","rightsScope":"source-link-only","reviewedAt":"2026-11-02","reviewDatePrecision":"day","reviewScope":"official locator and publication identity; selected status/scope statements only","accessState":"official_locator_accessible","accessLimit":"Official decision page records planned targeted amendments expected before year-end 2026. It is not treated as a final issued amendment as at 2 November 2026.","fullTextVerified":false,"independentExternalValidationOfEia024":"not_claimed"},{"referenceNumber":7,"title":"September 2026 IFRS for SMEs Accounting Standard Update.","publisher":"IFRS Foundation","originalReference":"[7] IFRS Foundation (September 2026). September 2026 IFRS for SMEs Accounting Standard Update.","url":"https://www.ifrs.org/supporting-implementation/2015-ifrs-for-smes-supporting-materials/sme-updates/2026/september-2026-ifrs-for-smes-accounting-standard-update/","publicationDate":"2026-09","classification":"official_external_source","sourceRole":"implementation and global adoption update","rightsScope":"source-link-only","reviewedAt":"2026-11-02","reviewDatePrecision":"day","reviewScope":"official locator and publication identity; selected status/scope statements only","accessState":"official_locator_accessible","accessLimit":"Official update identifies 88 jurisdictions requiring or permitting IFRS for SMEs. This is not a claim that all 88 jurisdictions adopted the third edition.","fullTextVerified":false,"independentExternalValidationOfEia024":"not_claimed"},{"referenceNumber":8,"title":"Proposed Revisions for Audit Evidence and Risk Response: ISA 330, ISA 500 and ISA 520.","publisher":"IAASB","originalReference":"[8] International Auditing and Assurance Standards Board (5 August 2026). Proposed Revisions for Audit Evidence and Risk Response: ISA 330, ISA 500 and ISA 520.","url":"https://www.iaasb.org/publications/proposed-revisions-audit-evidence-risk-response-isa-330-isa-500-isa-520","publicationDate":"2026-08-05","classification":"official_external_source","sourceRole":"proposed audit evidence and risk-response revisions","rightsScope":"source-link-only","reviewedAt":"2026-11-02","reviewDatePrecision":"day","reviewScope":"official locator and publication identity; selected status/scope statements only","accessState":"official_locator_accessible","accessLimit":"Official consultation page identifies proposed ISA 330, ISA 500 and ISA 520 revisions, with comments due 15 December 2026. These are not final requirements or amendments to IFRS for SMEs.","fullTextVerified":false,"independentExternalValidationOfEia024":"not_claimed"},{"referenceNumber":9,"title":"IFRS for SMEs Accounting Standard, Third Edition, With Changes Since the Second Edition Marked Up.","publisher":"IFRS Foundation","originalReference":"[9] IFRS Foundation (2025). IFRS for SMEs Accounting Standard, Third Edition, With Changes Since the Second Edition Marked Up.","url":"https://www.ifrs.org/content/dam/ifrs/supporting-implementation/smes/2025/ifrs-for-smes-standard-markup.pdf","publicationDate":"2025","classification":"official_external_source","sourceRole":"educational comparison document","rightsScope":"source-link-only","reviewedAt":"2026-11-02","reviewDatePrecision":"day","reviewScope":"official locator and publication identity; selected status/scope statements only","accessState":"official_locator_accessible","accessLimit":"Official marked-up PDF was accessible. It identifies itself as educational material and does not add to or change authoritative requirements. Selected Appendix A transition cross-references were checked; no full-text accounting review is claimed.","fullTextVerified":false,"independentExternalValidationOfEia024":"not_claimed"},{"referenceNumber":10,"title":"IFRS for SMEs Accounting Standard Educational Modules.","publisher":"IFRS Foundation","originalReference":"[10] IFRS Foundation. IFRS for SMEs Accounting Standard Educational Modules.","url":"https://www.ifrs.org/supporting-implementation/2025-ifrs-for-smes-supporting-materials/modules/","publicationDate":null,"classification":"official_external_source","sourceRole":"educational module catalogue","rightsScope":"source-link-only","reviewedAt":"2026-11-02","reviewDatePrecision":"day","reviewScope":"official locator and publication identity; selected status/scope statements only","accessState":"official_locator_accessible","accessLimit":"Official module catalogue was accessible. Catalogue availability does not establish external endorsement of the analysis.","fullTextVerified":false,"independentExternalValidationOfEia024":"not_claimed"}],"relatedResearch":[{"code":"PDEI","title":"Pre-Disclosure Evidence Infrastructure","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/pre-disclosure-evidence-infrastructure","kind":"framework","meaning":"The existing institutional framework distinguishes Identity, Provenance, Authority, Continuity and Boundary as five separate evidence-governance conditions.","relationshipIntent":"existing institutional analytical framework","inferenceLimit":"EMJ.LIFE institutional framework or prior analytical lineage only. Not independent external validation, endorsement or authority transfer."},{"code":"EIA-016","title":"WHEN DISCLOSURE GETS LIGHTER","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/when-disclosure-gets-lighter","kind":"article","meaning":"Examined Evidence Compression and the relationship between simplified reporting and upstream evidence selection.","relationshipIntent":"prior analytical lineage on evidence compression and proportionate reporting","inferenceLimit":"EMJ.LIFE institutional framework or prior analytical lineage only. Not independent external validation, endorsement or authority transfer."},{"code":"EIA-022","title":"ONE ENTITY, MULTI EVIDENCE HISTORIES","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/one-entity-multi-evidence-histories","kind":"article","meaning":"Examined how independently governed evidence histories may remain attributable to a common legal entity.","relationshipIntent":"prior analytical lineage on independently governed evidence histories","inferenceLimit":"EMJ.LIFE institutional framework or prior analytical lineage only. Not independent external validation, endorsement or authority transfer."},{"code":"EIA-023","title":"WHEN EVIDENCE IS NEEDED","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/when-evidence-is-needed","kind":"article","meaning":"Examined how preserved records may be considered for particular institutional purposes without predetermining their sufficiency or acceptance.","relationshipIntent":"prior analytical lineage on purpose-specific evidence usability","inferenceLimit":"EMJ.LIFE institutional framework or prior analytical lineage only. Not independent external validation, endorsement or authority transfer."},{"code":"EIS-026","title":"THE BOUNDARY BEHIND THE NUMBER","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/the-boundary-behind-the-number","kind":"article","meaning":"Examined the upstream evidence conditions affecting the interpretation and comparability of reported sustainability information.","relationshipIntent":"prior analytical lineage on upstream evidence and comparability","inferenceLimit":"EMJ.LIFE institutional framework or prior analytical lineage only. Not independent external validation, endorsement or authority transfer."}]},"changes":["Complete publisher-authorized twelve-chapter onsite edition, unchanged original manuscript, cover and two pixel-identical lossless WebP figures.","Published visible database record drives newest-first series discovery, search, source register, machine records, sitemap and publication history.","Institutional Knowledge Graph adds two original editorial models, eleven official-source routes and five institutional framework or publication-gated analytical lineage routes. A Financial reporting and accounting topic opens the new pathway."],"boundaries":["PDEI remains a distinct institutional research perspective and does not add to IASB accounting requirements.","The original Standard PDF redirected to IFRS sign-in; its link is retained without mirroring or bypassing access controls. Supporting educational materials do not amend the Standard.","Existing-user transition, first-time or qualifying returning adoption, accounting changes and auditor responsibilities retain their distinct meanings.","Pending IASB amendments and proposed IAASB revisions retain their stated status as at 2 November 2026. The four research hypotheses remain unproven.","Original publication date has day precision; actual SNN publication time is separately recorded. No DOI, endorsement, independent full-text validation or automatic accounting or audit sufficiency is claimed."],"publicationRule":"Fixed publisher-authorized atomic publication retains source, snapshot and audit records; later editorial edits, visibility and withdrawal decisions are preserved. Native Site history retains exact source and deployment identity."}