Improving transparency in financial and business reporting. Harmonization topics - European data point methodology for supervisory reporting
Improving transparency in financial and business reporting. Harmonization topics - European data point methodology for supervisory reporting
What is ISO 5116-1 about?
ISO 5116 discusses financial and business reporting. ISO 5116-1 provides details for improving transparency in financial and business reporting using the data point methodology. ISO 5116-1 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. ISO 5116-1 is created to support Information Technology (IT) experts in the transfer of content from regulatory reporting to IT syst...
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