Financials pillar · v0.16.0
coa ChartOfAccounts
Chart-of-Accounts record per BDR 0066 §1. One per (entity, basis) tuple. The same entity may carry multiple CoAs when running parallel books under different frameworks (e.g. HGB local + IFRS for group consolidation).
$id · https://corpospec.com/schemas/v0.16.0/coa.schema.json
Fields
| Field | Type | Required | Description |
|---|---|---|---|
| accounts | Account[] | yes | Accounts in this chart. Order is by `code` lexicographically by convention. |
| basis | CoaBasis | yes | Accounting basis. |
| currency | IsoCurrency | yes | Functional currency of the books. |
| effective_from | IsoDate | yes | When this CoA version took effect. |
| entity | PathRef | yes | The legal entity whose books this CoA serves. |
| id | PathRef | yes | PathRef identifier, conventionally `financials/chart-of-accounts/<entity>-<basis>`. |
| version | string | yes | Free-form version label (e.g. `"DATEV-2024-Q4"`, `"FASB-ASC-2024"`). |
| effective_to | IsoDate? | — | When this CoA version was superseded. |
Definitions
Shared types referenced within this schema.
Account
One GL account.
type: object
AccountStatus
Account-record lifecycle status.
enum: "active", "archived"
AccountTypeEnum
Top-level account classification. Contra accounts are explicit
variants so balance signs are unambiguous.
CoaBasis
Accounting basis the CoA implements.
CurrencyScope
Currency scope of postings to this account.
IsoCurrency
ISO 4217 currency code.
pattern: ^[A-Z]{3}$
IsoDate
ISO 8601 date (YYYY-MM-DD).
type: string
NormalBalance
Normal-balance side of an account.
enum: "debit", "credit"
PathRef
Path-based cross-reference relative to .corpospec/ root.
Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`
pattern: ^[a-z0-9_-]+(/[a-z0-9_.-]+)+$
Reference in your YAML
# yaml-language-server: $schema=https://corpospec.com/schemas/v0.16.0/coa.schema.json