https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/AccountingFramework
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
Instances of fibo-be-le-lei:AccountingFramework can have the following properties:
| PROPERTY | TYPE | DESCRIPTION | RANGE |
|---|
@prefix cmns-av: <https://www.omg.org/spec/Commons/AnnotationVocabulary/> .
@prefix fibo-be-le-lei: <https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
fibo-be-le-lei:AccountingFramework a owl:Class ;
rdfs:label "accounting framework" ;
rdfs:isDefinedBy fibo-be-le-lei: ;
rdfs:subClassOf fibo-be-le-lei:RelationshipQualifier ;
skos: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" ;
cmns-av: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#" .