Field help (IASACC4) 

This field displays the IAS/IFRS account, i.e. the accounting classification of the asset towards the international norms.
It is filled using the IAS/IFRS account of the main expense or the account defined in the Accounting code if it has been modified.
Note : when the IAS/IFRS account of the main expense is a Cost account, the asset will also have to be allocated on an IAS/IFRS Cost account.