ONTOLOGY EXPLORER
accounting framework
<https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/AccountingFramework>
プロパティと値
| プロパティ | 値 |
|---|---|
| type | Class |
| label | "accounting framework" |
| subClassOf | RelationshipQualifier |
| definition | "framework, including policies, methods, rules, and processes, used to measure, recognize, present, and disclose the information appearing in an entity's financial statements, and, from a legal ownership perspective, that is applied for accounting consolidation determination" |
| adaptedFrom | "GLEIF Level 2 Relationship Record (RR) Common Data Format (CDF), see https://www.gleif.org/en/about-lei/common-data-file-format/relationship-record-cdf-format#" |