Improving transparency in financial and business reporting — Harmonization topics — Part 1: European data point methodology for supervisory reporting
NORMA vydána dne 30.7.2021
Označení normy: ISO 5116-1:2021
Datum vydání normy: 30.7.2021
Počet stran: 18
Přibližná hmotnost: 54 g (0.12 liber)
Země: Mezinárodní technická norma
Kategorie: Technické normy ISO
Description / Abstract: 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.