[DATA] Balance-sheet period views replace the prior fiscal-year value with empty incidental-instant columns

[synfonia-llc]

Data Quality Issue Details

Issue Type:

• Incorrect financial values (wrong numbers)
• Missing financial data (expected data not present)
• Calculation errors (formulas producing wrong results)
• Data inconsistency (different values for same metric)
• Historical data problems (changes over time)

Environment

EdgarTools Import Version: 5.55.0
Distribution Metadata: 5.54.0 (stale editable-install metadata)
Source Revision: origin/main at a0ff18089c844ddfe81bd21a1c7c56f4ed629e55; executed from audit worktree HEAD 70c31469dc7e6d4b386a6f8fe4ce1276d48fca51, whose edgar/** tree is identical to origin/main
Python Version: 3.14.4
Operating System: Microsoft Windows

Financial Data Details

Company/Ticker: Global Arena Holding, Inc. (GAHC)
Form Type: 10-Q
Filing Date/Period: Quarter ended September 30, 2024
Statement Type: Balance Sheet

Specific Metric/Concept:

• Financial line item: Total Assets
• XBRL concept name: us-gaap:Assets

Data Issue

Expected Value:

• September 30, 2024: 744,276
• December 31, 2023: 587,742
• Source: checked-in filing instance and the default EdgarTools balance-sheet DataFrame
• Page/section reference: Condensed Consolidated Balance Sheets

Actual Value from EdgarTools:

• Three Recent Periods returns 744,276, NaN, NaN for September 30, August 22, and August 13, 2024.
• Current vs. Previous Period returns 744,276, NaN for September 30 and August 22, 2024.
• The populated December 31, 2023 value is omitted from both named views.

Code to reproduce:

from pathlib import Path

from edgar.xbrl import XBRL

root = Path("data/xbrl/datafiles/gahc")
xbrl = XBRL.from_files(
    instance_file=root / "Form10q_htm.xml",
    schema_file=root / "gahc-20240930.xsd.xml",
    presentation_file=root / "gahc-20240930_pre.xml",
    calculation_file=root / "gahc-20240930_cal.xml",
    definition_file=root / "gahc-20240930_def.xml",
    label_file=root / "gahc-20240930_lab.xml",
)

statement = xbrl.statements.balance_sheet()
print(xbrl.get_period_views("BalanceSheet"))

for view in (None, "Three Recent Periods", "Current vs. Previous Period"):
    frame = statement.to_dataframe(period_view=view, view="summary")
    assets = frame.loc[frame["concept"] == "us-gaap_Assets"]
    print(view, assets.to_dict(orient="records"))

Cross-Verification

Have you verified this issue with:

• Multiple time periods for same company
• Multiple companies with same issue
• Direct SEC filing comparison
• Other financial data sources

Affects multiple periods/companies?

• Companies tested: GAHC
• Time periods tested: September 30, August 22, August 13, and December 31, 2023/2024 instants in the same filing
• Pattern observed: filing-wide incidental instants outrank a populated prior-fiscal-year balance-sheet instant only when a named view is selected

Expected Behavior

What should happen:

Named balance-sheet views should select instants that contain the resolved balance sheet's facts. The meaningful current-versus-prior comparison in this filing is September 30, 2024 versus December 31, 2023.

Data validation rules:

• A named balance-sheet column should have sufficient facts from the resolved balance-sheet role.
• Selecting a named view should not replace a populated comparable period with a statement-empty instant.
• us-gaap:Assets should remain 744,276 and 587,742 for the two populated comparison dates.

Additional Context

The raw instance confirms the period-sufficiency distinction directly. 2024-09-30 has a filed us-gaap:Assets fact of 744276, and 2023-12-31 has a filed us-gaap:Assets fact of 587742. The sole 2024-08-13 instant context contains only DebtInstrumentFaceAmount; the sole 2024-08-22 instant context contains only DebtInstrumentFaceAmount and DebtInstrumentConvertibleConversionPrice1. Neither incidental date has an Assets fact.

The first divergent boundary is get_period_views(). It starts from all reporting_periods, filters only by period type and document end date, sorts by date, and passes that filing-wide list directly to generate_period_view().

That path has no resolved-statement role, concept-membership, or fact-sufficiency check. Any recent instant used by a cover-page, transaction, or disclosure fact can therefore become a balance-sheet column.

The default selection path does perform statement-aware filtering in _filter_periods_with_sufficient_data(), which is why the default output retains December 31. Named views bypass that safeguard.

This is distinct from Draft 34's period-view dictionary-key mismatch. Here the documented period_keys are consumed correctly; the keys themselves identify statement-empty periods.

Impact Assessment:

• Minor (affects specific edge case)
• Moderate (affects common use cases)
• Major (affects core financial calculations)
• Critical (produces completely wrong results)

A live search of the open and closed GitHub issue tracker is required immediately before submission.

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Data quality issues are high priority and will be verified against official SEC filings. Accuracy is fundamental to EdgarTools.