Subject | English | Latvian |
law, tax. | Common standard on reporting and due diligence for financial account information | finanšu kontu informācijas automātiskas apmaiņas standarts |
law, tax. | Common standard on reporting and due diligence for financial account information | kopējs standarts finanšu kontu informācijas ziņošanai un pienācīgai pārbaudei |
gen. | Common standard on reporting and due diligence for financial account information | kopējs ziņošanas standarts |
comp., MS | Financial Reporting Instance Standard A standard that places additional constraints on instance documents that are used for financial reporting. All instance documents that are valid under FRIS are valid XBRL documents. However, not all XBRL documents are valid under FRIS | Finanšu pārskatu veidlapu standarts (FRIS) |
comp., MS | Financial Reporting Taxonomy Architecture A standard that places additional constraints on XBRL taxonomies that are intended to express information used in financial reporting. All taxonomies that are valid under FRTA are valid XBRL documents. However, not all XBRL documents are valid under FRTA | Finanšu pārskatu taksonomijas arhitektūra (FRTA) |
account., tech., law | International Financial Reporting Standards | starptautiskie finanšu pārskatu standarti |
comp., MS | XBRL–Financial reporting XBRL messages that contain financial data in summary form, such as balances per period and which provide a standard understanding of what profit is or what depreciation is on a financial report | XBRL- Finanšu pārskati (XBRL-FR) |