Live demo · 20 FASB ASC transitions · runs in your browser

Type any US GAAP question. Watch standard RAG return the superseded standard.

Twenty hand-curated FASB ASC transitions covering the major US GAAP and IFRS changes of the past fifteen years (ASC 605 to 606, ASC 840 to 842, incurred loss to CECL, and seventeen others). BM25 surfaces what looks like the question. The legacy standard has more accumulated documentation, so similarity wins. PortMem surfaces what governs the answer.

This in-browser slice isolates the authority-tier logic. Production runs dense embeddings, a supersession resolver, and an LLM-judge re-rank. See the same approach over FDA recall data.

query › classify standard → retrieve top-K from 40 docs → authority-tier rerank → return top-3 with scores

Standard RAG · BM25 over 40 docs

See top-2 and top-3

PortMem · authority-weighted

See top-2 and top-3

How this demo works

Documents. 20 hand-curated FASB ASC and IFRS supersession pairs, covering the major US GAAP transitions of the past 15 years: ASC 605→606 (revenue), ASC 840→842 (leases), incurred-loss→CECL (ASC 326), IAS 17→IFRS 16, ASC 718R stock comp, ASC 815 hedging, ASC 805 business combinations, and twelve others. Each pair contributes two documents (the legacy standard and the current one) to a 40-doc corpus.

Live in your browser. When you type a query, BM25 runs over the 20-topic index to identify which standard you mean.

Pre-computed. Top-3 rankings over the 40-doc corpus. Standard RAG is pure BM25. PortMem is BM25 plus an authority-tier multiplier (×1.85 for the currently controlling standard, ×0.40 for superseded) and a recency boost (×1.10 for standards effective within the last eight years). Both rankings are computed once from the source data and cached as static JSON.

Production differs. The deployed PortMem pipeline uses dense embeddings, a supersession resolver against the FASB ASC graph, and an LLM-judge re-ranking step. This demo isolates the authority-tier logic so the lift over BM25 is visible.

Verdict. The "SUPERSEDED" label and citation context are extracted from the source pair metadata in your browser.

Type any US GAAP question. Watch standard RAG return the superseded standard.

No strong match in the 20-pair benchmark.