Improving transparency in financial and business reporting — Harmonization topics — Part 1: European data point methodology for supervisory reporting
NORMA vydaná dňa 30.7.2021
Označenie normy: ISO 5116-1:2021
Dátum vydania normy: 30.7.2021
Počet strán: 18
Približná hmotnosť: 54 g (0.12 libier)
Krajina: Medzinárodná technická norma
Kategória: 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.