## 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

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