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Name |
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Code |
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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. |
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Domain |
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Data Type |
Variable multibyte (255) |
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Mandatory |
Yes |
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Inherited From |
<None> |
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Parent |
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List Of Values |
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Length |
255 |
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Precision |
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Default Value |
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Unit |
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Format |
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List Of Values |
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Parent Attribute |
Child Attribute |
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Feature |
Mapped To |
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accounting standard (Shortcut) |
reporting_agent_delivery.acct_code2 |
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