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Chart of accounts
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== See also == * [[General ledger]] * [[Financial statement]] * [http://www.bas.se/ BAS Swedish standard chart of accounts], [https://web.archive.org/web/20150402152501/http://www.alcides-mp.com/?p=370 Version in English] * [[French generally accepted accounting principles]] * [[Metadata]], or ''"data about data."'' The Chart of accounts is in itself ''Metadata''. It's a classification scheme that enables (intelligent) aggregation of individual financial transactions into coherent, and hopefully informative, financial statements. * [[XBRL]] eXtensible Business Reporting Language, and the related, required encoding (or "tagging") of public company financial statement data in the U.S. by the [https://www.sec.gov/page/osd-homepage Securities and Exchange Commission]. In those instances The Chart of accounts must support the required encodings. * [[Regulation S-X]], [[Regulation S-K]] and [[Proxy statement]] In the U.S. the Securities and Exchange Commission prescribes and requires numerous quarterly and annual financial statement disclosures. A large portion of the required disclosures are numeric and must be supported by the Chart of accounts.
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