FinBalance: A Multi-Document Accounting Reconciliation Benchmark
Existing financial-NLP benchmarks mostly evaluate prepared artifacts such as filings, tables, or extracted values. Real accounting begins earlier: source documents must be reconciled into cited journal entries, aggregated into a balance sheet, and checked for contradictions. We introduce FinBalance, a multi-document accounting reconciliation benchmark built from source-document bundles across eight industries, three period types, and five difficulty levels. Human-authored business scenarios, accounting policies, tax/FX treatments, document schemas, distractors, and inconsistency templates are composed by a deterministic generator whose ledger produces journal entries,balance sheets, and 2...
| Authors | Sasank Tumpati, Devansh Agarwal, Ayush Kedia et al. |
|---|---|
| Primary category | cs.CL |
| Published | 14 June 2026 |
| Last updated at source | 14 June 2026 |
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