Entity accounting standard

Details of entity accounting standard

Name

accounting standard

Code

acct

Parent

Logical Data Model 'AnaCredit GLO per bank LDM'

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.

Parent Entity

enumeration


List of attributes of the entity accounting standard

Name

Code

Comment

Data Type

Domain

Mandatory

Primary Identifier

Foreign Identifier

code

code

 

Variable multibyte (255)

code

X

X

 


List of relationships of the entity accounting standard

Name

Code

Generate

Entity 2

Entity 1

Dependent Role

Entity 1 -> Entity 2 Role Cardinality

Entity 2 -> Entity 1 Role Cardinality

classifies

accounting_standard_classifies_reporting_agent

X

reporting agent delivery

accounting standard

 

1,n

0,1


List of identifiers of the entity accounting standard

Name

Code

Parent

Primary Identifier

accounting standard PK

accounting_standard_pk

Entity 'accounting standard'

X