## 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
rowcount reporting indicator | entity type without rowcount reporting requirement

### 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_delivery | X | reporting agent delivery | accounting standard |  | 0,n | 1,1

### List of identifiers of the entity accounting standard

Name | Code | Parent | Primary Identifier
accounting standard PK | accounting_standard_pk | Entity 'accounting standard' | X

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