other_accounting_adj

The other_accounting_adj are any accounting adjustments applied to the carrying amount for financial reporting. For example, this would include Effective Interest Rate (EIR) adjustments or adjustments due to timing or reconciliation differences. As such, these adjustments do not form part of the balance and should be applied when needed for reporting.

See: https://ifrscommunity.com/knowledge-base/amortised-cost-and-effective-interest-rate/