accounting_report/Docs/reporting_standards.md

Reporting Standards

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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Date fields

• posting_date
• value_date
• document_date

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Currency fields

• transaction_currency
• base_currency

There is no separate reporting_currency in the current reporting scope.

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Amount fields

• debit
• credit
• balance

When currency-specific amount fields are required, use the suffix:

• _transaction_currency
• _base_currency

Examples:

• debit_transaction_currency
• credit_transaction_currency
• balance_transaction_currency
• debit_base_currency
• credit_base_currency
• balance_base_currency

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Posting status

When exposed by the ERP, reports should include posting_status as an informational field.

The field should identify whether the source transaction is posted, non-posted, reversed, cancelled, pending or another ERP-specific status.

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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Sign conventions

General financial statement sign conventions:

• Assets: positive debit
• Liabilities: positive credit
• Revenue: positive credit
• Expenses: positive debit

These sign conventions apply to financial statement presentation and summary reports. Detail ledger reports may define their own sign convention when required.

For GL-001 General Ledger, debit amounts are positive and credit amounts are negative, as specified in the report definition.

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Sorting conventions

Default sorting for accounting detail reports:

1. account
2. transaction_currency
3. posting_date
4. document_number

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Drill-down conventions

Summary reports should define the expected drill-down path from summarized balances to supporting detail.

Default drill-down path:

1. summarized balance or statement line;
2. underlying account, customer, supplier or open item movements;
3. accounting document or journal entry;
4. source document, when available in the ERP.