Accounting framework

Domain ID

ACCNTNG_FRMWK

Definition

Variables defined on the domain

Members

Member ID Name Definition
1 National GAAP not consistent with IFRS National accounting frameworks developed under Council Directive 86/635/EEC not applying IFRS criteria for the instruments.
2 IFRS International Financial Reporting Standards (IFRS), as applicable under Regulation (EC) No 1606/2002 of the European Parliament and of the Council.
3 National GAAP consistent with IFRS National accounting frameworks developed under Council Directive 86/635/EEC applying IFRS criteria for the instruments.

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