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ISO 5116-1:2021 (R2025)

Improving transparency in financial and business reporting — Harmonization topics
Part 1: European data point methodology for supervisory reporting

Summary

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.

Notes

90.93 : Norme internationale confirmée

Technical characteristics

Publisher International Organization for Standardization (ISO)
Publication Date 07/30/2021
Confirmation Date 06/13/2025
Edition 1
Page Count 18
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