External Source Says What
We prioritise original links, versions and verification dates from regulators, standards bodies and official enterprise documentation.
STANDARDS, SOURCES & REFERENCES
Standards, Sources & References
EUMOSA does not invent standards in isolation. Where applicable, we reference public regulations, international standards, official guidance and mature enterprise-system practices, while clearly separating external evidence from EUMOSA architecture decisions.
35Registered sources
2026-08-25Most recent verification
This page grows with EUMOSA. Any important external reference that materially influences architecture or functionality should be added to the Reference Source Registry.
How EUMOSA uses external sources
Sources are not decorative links; they form part of the Architecture Evidence Chain.
EUMOSA Decided What
External material is evidence, not a substitute for design. EUMOSA makes its own architecture decisions based on platform goals, data governance and international operating requirements.
Continuously Verified
Law, standards and product documentation change, so registry entries retain a last-verified date and a basis for future review.
Source levels
Sources do not all carry the same legal authority or purpose.
A — Official Law / Official Guidance
EUR-Lex, the European Commission and other competent-authority sources.
B — International / Accounting Standard
Public standard information from bodies such as GS1, ISO and the IFRS Foundation.
C — Industry / Academic / Professional / Enterprise Reference
Public material from industry associations, universities, professional bodies and mature enterprise systems such as IFA, NFV, the University of Louisville / Yum!, RICS, NVM, SAP and Oracle. It is used as a benchmark, not as law or a mandatory standard.
Food Safety & Labelling
EU-FIC-1169
Mandatory food information
Mandatory food information
A — Official law / guidanceOfficial Guidance
Explains the core food information requirements under Regulation (EU) No 1169/2011 for prepacked and non-prepacked foods.
How EUMOSA uses it
Used for EUMOSA specification, ingredients, allergens, nutrition, labelling and market-overlay architecture.
Note
Official guidance page; legal obligations remain subject to the legislation and current competent-authority guidance.
European CommissionOpen official source ↗
ISO-22000
ISO 22000:2018 — Food safety management systems
ISO 22000:2018 — Food safety management systems
B — International / accounting standardInternational Standard
International standard for food safety management systems across organisations in the food chain.
How EUMOSA uses it
Used as an architectural reference for EUMOSA food-safety management, data-quality gates and evidence chains.
Note
Reference to public standard information does not imply ISO certification of EUMOSA or its users.
GS1 & Supply Chain
GS1-GDM
GS1 Global Data Model
GS1 Global Data Model
B — International / accounting standardInternational Standard
Defines globally consistent foundational product attributes and layers them across global core, category, regional and country/local needs.
How EUMOSA uses it
Used for EUMOSA global item master, market overlays, global data dictionary and bulk-import standards.
Note
The standard evolves; the registry should be re-verified periodically.
GS1-GTIN
GS1 GTIN Management Standard
GTIN Management Standard
B — International / accounting standardInternational Standard
Provides industry rules for when a new GTIN is required for a new product or changes to an existing trade item.
How EUMOSA uses it
Used for EUMOSA trade items, variants, packaging levels and external identifier management.
Note
A GTIN is an external trade identifier, not the permanent EUMOSA Item ID.
Traceability & Quality
EU-GFL-TRACEABILITY
General Food Law: general requirements and traceability
Food law general requirements
A — Official law / guidanceOfficial Guidance
Explains food-safety responsibilities, traceability, withdrawal and recall under the EU General Food Law framework.
How EUMOSA uses it
Used for EUMOSA lot/batch, traceability, recall and supplier/customer event-chain design.
Note
Official guidance; sector-specific food categories may have additional traceability requirements.
European CommissionOpen official source ↗
GS1-EPCIS
GS1 EPCIS & CBV
EPCIS & CBV
B — International / accounting standardInternational Standard
Supply-chain visibility event standards describing what, when, where, why and how, including support for sensor data.
How EUMOSA uses it
Used for EUMOSA event data, cold-chain, end-to-end traceability and future EPCIS-ready architecture.
Note
EUMOSA designs for EPCIS readiness; this does not imply GS1 certification or endorsement.
ISO-22005
ISO 22005:2007 — Traceability in the feed and food chain
ISO 22005:2007 — Traceability in the feed and food chain
B — International / accounting standardInternational Standard
Sets principles and basic requirements for designing and implementing food and feed traceability systems.
How EUMOSA uses it
Used for EUMOSA traceability architecture, batch relationships and recall design.
Note
Only public standard information is summarised and linked; copyrighted full standard text is not reproduced.
Packaging & Sustainability
EU-PPWR-2025-40
Regulation (EU) 2025/40 on packaging and packaging waste (PPWR)
Regulation (EU) 2025/40 on packaging and packaging waste
A — Official law / guidanceOfficial Law
Official EU legislation covering the full life cycle of packaging, sustainability, labelling, EPR, prevention, reuse and recycling.
How EUMOSA uses it
Used for EUMOSA packaging master data, EPR, PPWR attributes and sustainability architecture.
Note
Official legal text on EUR-Lex.
EUR-LexOpen official source ↗
EU-PPWR-GUIDANCE-2026
PPWR Commission guidance C/2026/3084
Guidance document for Regulation (EU) 2025/40 on packaging and packaging waste
A — Official law / guidanceOfficial Guidance
European Commission guidance supporting implementation and interpretation of the PPWR.
How EUMOSA uses it
Used to calibrate EUMOSA PPWR compliance fields, guidance and future rule updates.
Note
Guidance does not replace the legal text; binding legal requirements prevail.
European Commission / EUR-LexOpen official source ↗
Finance & Accounting
EU-VIDA
VAT in the Digital Age (ViDA)
VAT in the Digital Age (ViDA)
A — Official law / guidanceOfficial Guidance
EU VAT modernisation package covering e-invoicing, digital reporting, platform-economy rules and Single VAT Registration.
How EUMOSA uses it
Used for EUMOSA VAT, e-invoicing and digital-reporting readiness architecture.
Note
Implementation is phased; official updates should be monitored continuously.
European Commission — Taxation and Customs UnionOpen official source ↗
IFRS-IAS2
IAS 2 Inventories
IAS 2 Inventories
B — International / accounting standardAccounting Standard
Covers inventory cost determination, expense recognition, net realisable value and cost formulas.
How EUMOSA uses it
Used for EUMOSA inventory valuation, landed cost, recipe costing and COGS architecture.
Note
Financial reporting remains subject to applicable standards and qualified accounting judgement.
IFRS FoundationOpen official source ↗
IFRS-15
IFRS 15 Revenue from Contracts with Customers
IFRS 15 Revenue from Contracts with Customers
B — International / accounting standardAccounting Standard
Provides a comprehensive framework for recognising revenue from contracts with customers.
How EUMOSA uses it
Used for EUMOSA revenue recognition, gift cards/stored value, franchise fees and accounting-event design.
Note
System rules do not replace professional accounting judgement for specific contracts.
IFRS FoundationOpen official source ↗
IFRS-18
IFRS 18 Presentation and Disclosure in Financial Statements
IFRS 18 Presentation and Disclosure in Financial Statements
B — International / accounting standardAccounting Standard
Sets presentation and disclosure requirements, with enhanced structure and subtotals in the statement of profit or loss.
How EUMOSA uses it
Used for the EUMOSA financial-statement definition engine and international-reporting readiness.
Note
Reporting templates are mapping-driven rather than hard-coded to a single framework.
IFRS FoundationOpen official source ↗
IFRS-IAS7
IAS 7 Statement of Cash Flows
IAS 7 Statement of Cash Flows
B — International / accounting standardAccounting Standard
Covers presentation and disclosure of cash and cash equivalents and the statement of cash flows.
How EUMOSA uses it
Used for EUMOSA cash-flow classification, accounting events and financial-statement architecture.
Note
Cash-flow classification and disclosure remain subject to applicable accounting standards.
IFRS FoundationOpen official source ↗
IFRS-IAS21
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 21 The Effects of Changes in Foreign Exchange Rates
B — International / accounting standardAccounting Standard
Addresses foreign-currency transactions, functional currency and presentation currency.
How EUMOSA uses it
Used for EUMOSA multi-currency, exchange-rate and cross-border reporting architecture.
Note
Functional-currency determination depends on the entity’s economic environment and professional judgement.
IFRS FoundationOpen official source ↗
IFRS-16
IFRS 16 Leases
IFRS 16 Leases
B — International / accounting standardAccounting Standard
Sets principles for recognition, measurement, presentation and disclosure of leases.
How EUMOSA uses it
Used for EUMOSA branch lease data, right-of-use asset and lease-liability readiness.
Note
Actual lease accounting depends on the applicable framework and contract terms.
IFRS FoundationOpen official source ↗
IFRS-IAS16
IAS 16 Property, Plant and Equipment
IAS 16 Property, Plant and Equipment
B — International / accounting standardAccounting Standard
Addresses recognition, cost and depreciation of property, plant and equipment.
How EUMOSA uses it
Used for separating EUMOSA equipment models from asset instances, asset registers and depreciation readiness.
Note
Capitalisation and useful-life decisions remain subject to accounting policy and professional judgement.
IFRS FoundationOpen official source ↗
IFRS-10
IFRS 10 Consolidated Financial Statements
IFRS 10 Consolidated Financial Statements
B — International / accounting standardAccounting Standard
Establishes control as the basis for consolidation and sets requirements for consolidated financial statements.
How EUMOSA uses it
Used for EUMOSA group/legal-entity, intercompany and consolidation architecture readiness.
Note
Control and consolidation scope require professional assessment of the specific facts.
IFRS FoundationOpen official source ↗
ERP & Enterprise-System References
SAP-RECIPE
SAP Recipe Development
Recipe Development on PLM Web UI
C — Industry / academic / professional / enterprise referenceEnterprise Reference
SAP documentation illustrating enterprise separation of material master, specification and recipe data.
How EUMOSA uses it
Used to compare and inform EUMOSA separation of specification and recipe/BOM, versioning and enterprise product-data architecture.
Note
Enterprise-system reference only; not law, not a mandatory standard, and not an endorsement by SAP.
SAP-SPECIFICATION
SAP Specification Types
Specification Types
C — Industry / academic / professional / enterprise referenceEnterprise Reference
SAP documentation showing specifications as inputs, outputs or components of other specifications.
How EUMOSA uses it
Used as an architectural reference for EUMOSA specification master data and item/recipe relationships.
Note
Public enterprise documentation; it does not imply EUMOSA depends on or is endorsed by SAP.
ORACLE-MENU-MASTER
Oracle Simphony Menu Item Masters
Menu Item Masters — Oracle Simphony
C — Industry / academic / professional / enterprise referenceEnterprise Reference
Oracle documentation showing enterprise/zone/location menu-item masters and mapping to inventory systems.
How EUMOSA uses it
Used to compare EUMOSA Brand Master → Store Model → Branch inheritance/controlled override and menu-assignment architecture.
Note
Enterprise-system reference only; not a standard or law and not an endorsement by Oracle.
OracleOpen official source ↗
ORACLE-RECIPE
Oracle Food & Beverage Recipe Management
Inventory Management User Guide — Recipes
C — Industry / academic / professional / enterprise referenceEnterprise Reference
Oracle documentation showing central recipe, product-cost and multi-location recipe management practices.
How EUMOSA uses it
Used to compare EUMOSA recipe master, central kitchen, costing and multi-branch consistency architecture.
Note
Public enterprise documentation; it does not imply EUMOSA depends on Oracle.
OracleOpen official source ↗
SAP-MATERIAL-CLASSIFICATION
SAP Material Classification
Classification — Material Master
C — Industry / academic / professional / enterprise referenceEnterprise Reference
SAP documentation describes classification of materials by common characteristics and allows one material to be assigned to one or more classes.
How EUMOSA uses it
Used as an enterprise reference for separating Item identity from Brand classification and allowing one Item to participate in multiple classifications; EUMOSA Scheme / Node / Assignment remains its own neutral model.
Note
Enterprise-system reference only; EUMOSA does not claim SAP model adoption or endorsement.
ORACLE-ITEM-CATEGORY
Oracle Item Category
Item Category — Oracle Fusion Cloud SCM
C — Industry / academic / professional / enterprise referenceEnterprise Reference
Oracle documentation defines an Item Category as a grouping of items within a Catalog based on a common characteristic or usage, with a Catalog Code identifying the related Catalog.
How EUMOSA uses it
Used as an enterprise reference for the EUMOSA Classification Scheme and Classification Node separation while preserving Brand-defined taxonomy content.
Note
Public enterprise documentation; not a mandatory standard and not an endorsement by Oracle.
OracleOpen official source ↗
Franchise Education & Competency Benchmarks
IFA-CFE
IFA Certified Franchise Executive (CFE)
Certified Franchise Executive Program
C — Industry / academic / professional / enterprise referenceIndustry Reference
IFA professional-development program covering business development, franchise management, leadership, legal compliance, operations, marketing and related franchise competencies.
How EUMOSA uses it
Used as a curriculum benchmark for the EUMOSA Brand Track and franchise-executive competency gap analysis; it does not imply IFA certification or endorsement of EUMOSA.
Note
Public industry-association material; EUMOSA learning and star-level systems remain independently designed and assessed.
International Franchise Association (IFA)Open official source ↗
IFA-FOUNDATIONS
IFA Foundations of Franchising
IFA Foundations of Franchising
C — Industry / academic / professional / enterprise referenceIndustry Reference
Six-week online franchise foundation course covering core areas including franchise law, human resources, finance and strategic planning.
How EUMOSA uses it
Used to benchmark foundational EUMOSA Brand Track coverage and the combination of video instruction, assignments, quizzes and structured modules.
Note
Dates and pricing may change; the registry focuses on the public curriculum structure and competency coverage.
International Franchise Association (IFA)Open official source ↗
UOFL-YUM-FRANCHISE-UG
University of Louisville / Yum! undergraduate franchise-management certificate
Online Undergraduate Certificate in Franchise Management
C — Industry / academic / professional / enterprise referenceAcademic Reference
Curriculum covers franchise fundamentals/legal, HR and team leadership, growth/support, marketing and a management practicum based on real-world challenges.
How EUMOSA uses it
Used as an academic benchmark for EUMOSA curriculum completeness, especially real-world practicum and cross-functional franchise management.
Note
Public university curriculum reference; EUMOSA does not claim equivalent academic credit or degree status without formal accreditation or partnership.
University of Louisville / Yum! Center for Global Franchise ExcellenceOpen official source ↗
UOFL-YUM-FRANCHISE-GRAD
University of Louisville / Yum! graduate franchise-management certificate
Online Graduate Certificate in Franchise Management
C — Industry / academic / professional / enterprise referenceAcademic Reference
Graduate curriculum focuses on the knowledge needed to acquire, run and grow a franchise business and may apply toward the university MBA under its published rules.
How EUMOSA uses it
Used as a rigor benchmark for EUMOSA executive-level learning design; it does not make EUMOSA an MBA, EMBA or university degree program.
Note
Program and credit rules remain subject to the University of Louisville.
University of Louisville / Yum! Center for Global Franchise ExcellenceOpen official source ↗
BFA-QFP
BFA Qualified Franchise Professional (QFP)
Qualified Franchise Professional (QFP)
C — Industry / academic / professional / enterprise referenceIndustry Reference
BFA professional-development pathway combining franchise knowledge, experience, continuing professional development and a Professional Dialogue assessment.
How EUMOSA uses it
Used to benchmark continuing learning, evidence of experience and applied/oral assessment in EUMOSA learning design.
Note
UK industry qualification reference; EUMOSA does not claim equivalence to QFP.
British Franchise Association (BFA)Open official source ↗
Franchise Maturity & Industry Standards
NFV-FRANCHISE-CONDITIONS
NFV conditions for franchising
Voorwaarden Franchising
C — Industry / academic / professional / enterprise referenceIndustry Reference
NFV describes business-format franchising as including a developed concept, know-how transfer, brand consistency, ongoing support/control, a formula manual and defined rights and obligations.
How EUMOSA uses it
Used as a core source for EUMOSA Dutch franchise maturity and NFV Readiness, Brand Track and franchise-system architecture checks.
Note
NFV is an important Dutch industry source; EUMOSA readiness is not NFV recognition.
Nederlandse Franchise Vereniging (NFV)Open official source ↗
NFV-RECOGNISED-MEMBER
NFV recognised-member requirements
Lidmaatschapsvoorwaarden — Erkend Lid
C — Industry / academic / professional / enterprise referenceIndustry Reference
NFV publishes maturity conditions including a developed formula, franchise operating history, successful pilot, franchisees, agreement review, know-how transfer, manuals, ongoing support and financial conditions.
How EUMOSA uses it
Used for EUMOSA NFV Readiness and brand-maturity roadmaps; only an actual NFV approval can establish recognised-member status.
Note
Some criteria require operating history, so EUMOSA should show readiness rather than pre-emptively claim recognition.
Nederlandse Franchise Vereniging (NFV)Open official source ↗
Learning Quality & Micro-credentials
EU-MICRO-CREDENTIALS
EU approach to micro-credentials
Council Recommendation on a European approach to micro-credentials for lifelong learning and employability
A — Official law / guidanceOfficial Guidance
Council Recommendation establishing a common European approach to micro-credentials with emphasis on learning outcomes, quality, transparency, portability and lifelong learning.
How EUMOSA uses it
Used for future EUMOSA micro-credential data, learning outcomes, assessment evidence and verifiable credential design.
Note
Council Recommendation reference; it does not mean EUMOSA holds official academic accreditation.
Council of the European Union / EUR-LexOpen official source ↗
EU-EQAVET
EQAVET — European Quality Assurance Reference Framework for VET
EQAVET — European Quality Assurance Reference Framework for Vocational Education and Training
A — Official law / guidanceOfficial Guidance
EQAVET supports VET quality assurance through a planning, implementation, evaluation/assessment and review/revision cycle and applies across work-based, apprenticeship, digital and blended learning.
How EUMOSA uses it
Used for EUMOSA academic/practical/work-based learning quality cycles and continuous curriculum improvement.
Note
Quality-assurance framework reference; applying its principles does not constitute accreditation.
European Commission — Employment, Social Affairs and InclusionOpen official source ↗
Commercial Real Estate & District Development
RICS-COMMERCIAL-REAL-ESTATE
RICS Commercial Real Estate Pathway
Pathway Guide — Commercial Real Estate
C — Industry / academic / professional / enterprise referenceProfessional Body Reference
RICS competency pathway covers purchase and sale, leasing, property management, landlord and tenant, valuation, investment, development appraisal and planning/development.
How EUMOSA uses it
Used as a competency benchmark for EUMOSA Mayor Track commercial real estate, site acquisition and district-development learning.
Note
Professional-body reference; EUMOSA Mayor is not an RICS qualification and regulated services remain subject to local requirements.
Royal Institution of Chartered Surveyors (RICS)Open official source ↗
NVM-BUSINESS
NVM Business
Vakgroep NVM Business
C — Industry / academic / professional / enterprise referenceProfessional Body Reference
Dutch commercial-real-estate professional group emphasising market data, education, research, professionalism and commercial-property transaction practice.
How EUMOSA uses it
Used for the Dutch Mayor Track benchmark in commercial real estate, market data, brokerage awareness and professional-boundary design.
Note
EUMOSA can develop competency, but regulated brokerage or valuation work remains subject to applicable Dutch professional/registration requirements.
Disclaimer
External sources, summaries and EUMOSA relevance notes on this page are provided for information, research, system-architecture and management-support purposes.
- They do not constitute legal, tax, accounting, food-safety, customs, certification or other professional advice. Qualified professionals should be consulted for material decisions where appropriate.
- Law, standards and official requirements can change. The latest version published by the competent authority or standards body prevails.
- Reference to public information from GS1, ISO, the IFRS Foundation, IFA, NFV, the University of Louisville / Yum!, RICS, NVM, SAP, Oracle or other organisations does not imply certification, approval, sponsorship or endorsement of EUMOSA.
- EUMOSA provides only necessary summaries and official links and does not reproduce complete copyrighted standards, paid publications or third-party content.