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