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sklademVydáno: 2021
ISO 5116-1:2021
ISO 5116-1:2021-Improving transparency in financial and business reporting — Harmonization topics-Part 1: European data point methodology for supervisory reporting
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Označení normy: | ISO 5116-1:2021 |
Počet stran: | 18 |
Vydání: | 1 |
Vydáno: | 2021 |
Jazyk: | Anglicky |
DESCRIPTION
ISO 5116-1:2021
This document defines the Data Point Methodology for the creation of Data Point Models in the context of European supervisory reporting. Data Point Models are published by a European supervisory authority. To reflect the defined structures in a machine-readable form, they can be accompanied by an XBRL taxonomy. It is also possible to extend the described methodology to other environments.