HardClose state platform
Terminal state in the period-close state machine: no transaction can modify balances without a formal reopening entry.
Detail
Period close in cifraHQ Enterprise lives as an explicit state machine with three states: Open (free transactions), SoftClose (new transactions require authorization; adjustments allowed), HardClose (no movements possible). HardClose is reached after issuing official financial statements and represents a commitment to third parties (tax authority, shareholders, bank). Reopening a HardClose period requires a reopening entry with dual authorization (typically CFO + external auditor), is logged in a journal, and triggers re-issuance of official reports. The explicit existence of HardClose is what distinguishes a serious ERP from one that "closes" by flipping a flag the accountant can flip back without anyone noticing.
See also
How does cifraHQ model HardClose state?
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