reportingStandard

P44307
predicate

Indicates that one entity uses, follows, or is governed by a particular reporting standard defined by another entity.

All labels observed (8)

Label Occurrences
regulatoryFilingStandard 3
reportingStandard canonical 3
accountingStandard 2

Description generation (PDg)

The one-sentence description above was generated by prompting gpt-5.1 with the predicate name and this instruction.

Instruction
Given a predicate that represents a relationship or action between entities, generate a one-sentence description explaining its meaning.  
# Instructions
Focus on describing the relationship, not the entities themselves. 
# Response Format
Begin the description with \' Indicates...\'
Input
Predicate: reportingStandard
Generated description
Indicates that one entity uses, follows, or is governed by a particular reporting standard defined by another entity.

Sample triples (13)

Subject Object
Berkshire Hathaway Class A
linked to: Class A
U.S. GAAP via Berkshire Hathaway Inc.
Auditor-General of Pakistan international public sector auditing standards via predicate surface "auditStandards"
onsemi
linked to: NASDAQ:ON
US GAAP via predicate surface "regulatoryFilingStandard"
Cameco Corporation Canadian securities regulations via predicate surface "regulatoryFilingStandard"
Cameco Corporation U.S. SEC reporting via predicate surface "regulatoryFilingStandard"
Prime Standard IFRS or equivalent international accounting standards via predicate surface "requiresAccountingStandard"
General Standard national GAAP or IFRS (subject to legal requirements) via predicate surface "financialReportingStandard"
MKS IFRS via predicate surface "issuerAccountingStandard" NERFINISHED
Northern Ireland Consolidated Fund UK central government accounting rules via predicate surface "accountingStandard"
SKX US GAAP NERFINISHED
Kalamazoo County general fund GAAP for governmental entities in the United States via predicate surface "accountingStandard"
Unisys Corporation
linked to: UIS
US GAAP via predicate surface "followsAccountingStandard" NERFINISHED
NYSE:TTM IFRS (via underlying company filings)