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How does an accession number connect a fact with its filing?
Use a filing accession to reach the source submission instead of identifying a fact by a year label alone.
Keep the submission identifier
An accession number identifies a particular accepted EDGAR submission. Retain it with the filer identity, form and filing date. A year label by itself cannot identify which submission supplied a historical comparison or distinguish an original filing from an amendment.
The filing index link provides a way to inspect the submission and its documents. The accession is a source locator, not an accounting definition or a verification that a displayed amount was copied correctly. The value, concept, unit and period still need checking.
Follow the example to its source
The Apple row below is associated with accession 0000320193-25-000079. The same submission can supply several concepts and comparative periods, so the accession should stay alongside the row-specific context.
When saving a note, retain the exact filing link rather than only the company home page. If an accession is missing or a link cannot be verified, keep that limitation visible instead of constructing a source identity from the year alone.
Reported source example
Apple Inc. · CIK 320193 · Total assets
| Reported value | Unit | Period type | Start | End | Concept | Filed | Filing FY / FP | Frame | Source filing |
|---|---|---|---|---|---|---|---|---|---|
| 359241000000 | USD | instant | Not a duration | 2025-09-27 | us-gaap:Assets | 2025-10-31 | 2025 / FY | Not supplied | 10-K · 0000320193-25-000079 |