#102 docs: historical equity rates (IAS 21), corrected CTA, + D365/doctype references

[Anonymous]

Originally created by: grynn-in

Summary

Documents the historical-equity-rate (IAS 21) temporal translation feature and corrects the CTA definition, plus two new reference docs. All from the 2026-06-23 FX/currency review.

Changes

user-guide/consolidation-guide.md

• New Historical Equity Rates (IAS 21) section with a worked GBMF example (equity frozen at historical rate, residual → CTA).
• Rewrote CTA from the old P&L-only approximation Σ local×(closing−average)×ownership to the correct residual-plug definition cta = −Σ group_amount, which balances multi-currency groups (#66). Added a CTA drivers table.
• Fixed the stale "Equity → closing rate" row in the rate table.

developer-guide/design/fx-translation.md

• Marked temporal/historical equity rate as implemented (was "Out of Scope"); cross-linked to the guide.

New: konsol-doctype-map.md — map of all 40 konsol doctypes across the 5 functional stacks.

New: d365-consolidation-readiness.md — a dated 2026-06-23 D365→consolidation readiness/gap snapshot. Carries a banner noting it's partly superseded (demo data is now Contoso, not Alpine Manufacturing; connectors CONN-00001/2 now registered).

Verification

• mkdocs build --strict passes (both new docs are orphan pages logged at INFO, consistent with existing docs/prd/* and docs/reference/*).

🤖 Generated with Claude Code

[Anonymous]

Ticket changed by: grynn-in

• status: open --> closed