Entity attribute accounting standard of the entity reporting agent delivery

Card of the entity attribute accounting standard of the entity reporting agent delivery

Name

accounting standard

Code

acct_code2

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

code

Data Type

Variable multibyte (255)

Mandatory

Yes

Inherited From

<None>

Parent

Entity 'reporting agent delivery'

List Of Values

 

Length

255

Precision

 


Check of the entity attribute accounting standard of the entity reporting agent delivery

Default Value

 

Unit

 

Format

 

List Of Values

 


List of foreign relationship joins of the entity attribute accounting standard

Parent Attribute

Child Attribute

code

accounting standard


List of target mappings of the entity attribute accounting standard

Feature

Mapped To

accounting standard (Shortcut)

reporting_agent_delivery.acct_code2