reportingStandard

P44307
predicate

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

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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" ⓘ
Northern Ireland Consolidated Fund UK central government accounting rules via predicate surface "accountingStandard" ⓘ
SKX US GAAP ⓘ
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" ⓘ
NYSE:TTM IFRS (via underlying company filings) ⓘ