Definicja subitem (EC-CS)

A subassignment of a financial statement item. Other optional subassignments are partner unit, transaction currency, and year of acquisition.

Subitems might be used to further classify FS items with transaction types, product groups, division, and so on. Fixed assets might require the assignment of transaction types to portray the item's development from the beginning balance to the ending balance.

Subitems can be classified using subitem categories.