101 lines
2.6 KiB
Markdown
101 lines
2.6 KiB
Markdown
# Reporting Standards
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These conventions define the default reporting vocabulary and presentation rules. A report may define a specific exception when its functional layout requires it.
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---
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## Date fields
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- `posting_date`
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- `value_date`
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- `document_date`
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---
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## Currency fields
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- `transaction_currency`
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- `base_currency`
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There is no separate `reporting_currency` in the current reporting scope.
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When a report exposes an FX rate between transaction currency and base currency, it should document:
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- the rate source;
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- the rate date;
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- whether the rate is direct or inverse;
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- the number of decimal places preserved in the export.
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`GL-001 General Ledger` currently defines the FX-rate field as `Currency_Rate`. This report-specific name should be preserved in GL-001 exports until the field naming convention is explicitly harmonized.
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---
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## Amount fields
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- `debit`
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- `credit`
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- `balance`
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When currency-specific amount fields are required, use the suffix:
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- `_transaction_currency`
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- `_base_currency`
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Examples:
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- `debit_transaction_currency`
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- `credit_transaction_currency`
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- `balance_transaction_currency`
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- `debit_base_currency`
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- `credit_base_currency`
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- `balance_base_currency`
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---
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## Posting status
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When exposed by the ERP, reports should include `posting_status` as an informational field.
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The field should identify whether the source transaction is posted, non-posted, reversed, cancelled, pending or another ERP-specific status.
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`posting_status` is not a standard filter by default. Each report should keep an open question until the target ERP confirms whether this field is available and which status values should be mapped.
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---
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## Sign conventions
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General financial statement sign conventions:
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- Assets: positive debit
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- Liabilities: positive credit
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- Revenue: positive credit
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- Expenses: positive debit
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These sign conventions apply to financial statement presentation and summary reports. Detail ledger reports may define their own sign convention when required.
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For `GL-001 General Ledger`, debit amounts are positive and credit amounts are negative, as specified in the report definition.
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---
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## Sorting conventions
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Default sorting for accounting detail reports:
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1. `account`
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2. `transaction_currency`
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3. `posting_date`
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4. `document_number`
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---
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## Drill-down conventions
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Summary reports should define the expected drill-down path from summarized balances to supporting detail.
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Default drill-down path:
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1. summarized balance or statement line;
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2. underlying account, customer, supplier or open item movements;
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3. accounting document or journal entry;
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4. source document, when available in the ERP.
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