Financial models & model mechanics · Working
Model architecture
Also called: model structure
ELI5
The organisation of inputs, calculations, outputs and supporting schedules.
Used in conversation
“The team needs one controlled copy of model architecture, with an owner and date.”
Pitch context
You will see “Model architecture” in financial models, budgets, board packs and investor materials when the discussion reaches financial models & model mechanics.
Why it matters: In financial models & model mechanics, different calculation boundaries, periods or accounting treatments can change the number and the decision.
Caution
Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.
Sources & evidence · 5
Direct term-level sources and supporting source families.
- IFRS Foundation — IFRS GlossaryDirect source · primary · checked 2026-08-16
- U.S. Small Business Administration — Write your business planDirect source · primary · checked 2026-08-16
- Financial Accounting Standards Board — FASB Accounting Standards CodificationSupporting source family · primary · checked 2026-08-16
- U.S. Small Business Administration — Break-even pointSupporting source family · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsSupporting source family · primary · checked 2026-08-16