Accounting standard
Definition:
Indicates the accounting standard used to fill in the SDDS for the underlying vehicle, e.g., Luxembourg GAAP, IFRS-EU, US GAAP. Please provide details in case of vehicle specific accounting standard.
| Data Type | String |
|---|---|
| Values | Predefined list (drop-down selection): IFRS-EU, IFRS-Other, Dutch GAAP, French GAAP, German GAAP, Italian GAAP, Jersey GAAP, Luxembourg GAAP, UK GAAP, US GAAP, Other (specify in comments), Vehicle specific accounting standard |
| Example | IFRS-EU |
| Reference Field | - |
| INREV Guideline ID | RG05; RG06; RG08 |
| INREV Index reference | vd_accounting_standard |
| External reference | - |
| GDD reference | - |