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.

When a report exposes an FX rate between transaction currency and base currency, it should document:

• the rate source;
• the rate date;
• whether the rate is direct or inverse;
• the number of decimal places preserved in the export.

GL-001 General Ledger defines the FX-rate field as currency_rate, following the wider field naming convention.

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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

When a detailed report needs to show rolling balances on each movement line rather than a single running balance column, use:

• initial_balance_transaction_currency
• ending_balance_transaction_currency
• initial_balance_base_currency
• ending_balance_base_currency

For GL-001 General Ledger, these initial and ending balance fields replace balance_transaction_currency and balance_base_currency. The first line initial balance date is the day before date_from: balance sheet accounts use the account balance up to that date, while profit and loss accounts use the movement balance from the start of the fiscal year up to that date. Subsequent line initial balances roll forward from the previous line ending balance.

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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 and credit amounts are positive, following the current Tryton convention. Ending balances are calculated as initial balance plus debit minus credit.

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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.