Name |
|
Code |
|
Comment |
Accounting standard used by the observed agent’s legal entity. If the reporting agent is subject to Regulation (EU) 2015/534 (ECB/2015/13), the data is recorded in accordance with the accounting standard – International Financial Reporting Standards (IFRS) or national generally accepted accounting principles (GAAP) – applied to fulfil the requirements under Regulation (EU) 2015/534 (ECB/2015/13) by the observed agent’s legal entity. |
Domain |
|
Data Type |
Variable multibyte (255) |
Mandatory |
Yes |
Inherited From |
<None> |
Parent |
|
List Of Values |
|
Length |
255 |
Precision |
|
Default Value |
|
Unit |
|
Format |
|
List Of Values |
|
Parent Attribute |
Child Attribute |
Feature |
Mapped To |
accounting standard (Shortcut) |
reporting_agent_delivery.acct_code2 |
|
|
|