ISO 5116-1:2021
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Improving transparency in financial and business reporting — Harmonization topics — Part 1: European data point methodology for supervisory reporting
| Published By | Publication Date | Number of Pages |
| ISO | 2021-07 | 26 |
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.
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