accountingTreatment
P117723
predicate
Indicates how a transaction, event, or item is recognized, measured, and reported in financial accounts according to specific accounting rules or policies.
All labels observed (5)
| Label | Occurrences |
|---|---|
| accountingBasis | 2 |
| prescribesAccountingFor | 2 |
| accountingTreatment canonical | 1 |
| hedgeAccountingModel | 1 |
| usesAccountingBasis | 1 |
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: accountingTreatment
Generated description
Indicates how a transaction, event, or item is recognized, measured, and reported in financial accounts according to specific accounting rules or policies.
Sample triples (7)
| Subject | Object |
|---|---|
| Classified Ventures (stake) | equity method investment ⓘ |
| IFRS 11 Joint Arrangements | Joint operations via predicate surface "prescribesAccountingFor" ⓘ |
| IFRS 11 Joint Arrangements | Joint ventures via predicate surface "prescribesAccountingFor" ⓘ |
| IFRS 9 Financial Instruments | Principles-based via predicate surface "hedgeAccountingModel" ⓘ |
| Government accounts of India | cash basis of accounting via predicate surface "usesAccountingBasis" ⓘ |
| Ontario public accounts | accrual accounting via predicate surface "accountingBasis" ⓘ |
| Florida General Revenue Fund | governmental fund accounting via predicate surface "accountingBasis" ⓘ |