Taxonomy account codes
These standard taxonomies are available:
- GAAP: US Generally Accepted Accounting Principles
- HGB: German
- IFRS: International Financial Reporting Standard
For HGB and IFRS these expense methods are available:
- CSM: Cost of Sales Management
- TCA: Total Cost Accounting
Additionally, each taxonomy comes with a Cash Flow taxonomy.
Taxonomy accounts have this structure.
- Four digits
- A two-letter account type code
- Taxonomy code
- A two or three-letter cost method code (except for balance elements)
For example: 0010BAIFRS, or 0360PEIFRSUK
These account type codes are available:
- BA: Balance Assets
- BL: Balance Liabilities
- PI: Profit & Loss Income
- PE: Profit & Loss Expense
These cost method codes are available:
- GK or GKV: Represents Total Cost Accounting
- UK or UKV: Represents Cost of Sales Management
KPI taxonomy accounts all start with K.
For example, this table shows the name of the Revenues element in three taxonomies:
Taxonomy/Cost Method | Name of the Revenues element |
---|---|
K001IFRSUKV | IFRS + Cost of Sales Method |
K001HGBGKV | HGB + Total Cost Accounting |
K001GAAP | GAAP |