List of Fundamental Accounting Concepts (used for US GAAP, IFRS and IPSAS)

Last updated: 8/30/2019 3:36:43 PM

Line	Financial Statement Location	Concept Name	Concept Label	Required to report?	May redefine or replace?	May create new?	May add new subclass?
1	Balance sheet	fac:Assets	Assets	YES	NO	NO	YES
2	Balance sheet	fac:CommitmentsAndContingencies	Commitments And Contingencies	NO	NO	NO	NO
3	Balance sheet	fac:CurrentAssets	Current Assets	YES	NO	NO	YES
4	Balance sheet	fac:CurrentLiabilities	Current Liabilities	YES	NO	NO	YES
5	Balance sheet	fac:Equity	Equity	YES	NO	NO	NO
6	Balance sheet	fac:EquityAttributableToNoncontrollingInterest	Equity Attributable To Noncontrolling Interest	NO	NO	NO	YES
7	Balance sheet	fac:EquityAttributableToParent	Equity Attributable To Parent	NO	NO	NO	YES
8	Balance sheet	fac:FixedAssets	Fixed Assets	NO	NO	NO	NO
9	Balance sheet	fac:Liabilities	Liabilities	NO	NO	NO	NO
10	Balance sheet	fac:LiabilitiesAndEquity	Liabilities And Equity	YES	NO	NO	NO
11	Balance sheet	fac:LongTermDebt	Long-term Debt	NO	NO	NO	NO
12	Balance sheet	fac:NoncurrentAssets	Noncurrent Assets	NO	NO	NO	YES
13	Balance sheet	fac:NoncurrentLiabilities	Noncurrent Liabilities	NO	NO	NO	YES
14	Balance sheet	fac:OtherThanFixedNoncurrentAssets	Other than Fixed Noncurrent Assets	NO	NO	NO	NO
15	Cash flow statement	fac:ExchangeGainsLosses	Exchange Gains (Losses)	NO	NO	NO	YES
16	Cash flow statement	fac:NetCashFlow	Net Cash Flow	YES	NO	NO	NO
17	Cash flow statement	fac:NetCashFlowContinuing	Net Cash Flow, Continuing	NO	NO	NO	NO
18	Cash flow statement	fac:NetCashFlowDiscontinued	Net Cash Flow, Discontinued	NO	NO	NO	NO
19	Cash flow statement	fac:NetCashFlowFromFinancingActivities	Net Cash Flow From Financing Activities	YES	NO	NO	NO
20	Cash flow statement	fac:NetCashFlowFromFinancingActivitiesContinuing	Net Cash Flow From Financing Activities, Continuing	NO	NO	NO	YES
21	Cash flow statement	fac:NetCashFlowFromFinancingActivitiesDiscontinued	Net Cash Flow From Financing Activities, Discontinued	NO	NO	NO	YES
22	Cash flow statement	fac:NetCashFlowFromInvestingActivities	Net Cash Flow From Investing Activities	YES	NO	NO	NO
23	Cash flow statement	fac:NetCashFlowFromInvestingActivitiesContinuing	Net Cash Flow From Investing Activities, Continuing	NO	NO	NO	YES
24	Cash flow statement	fac:NetCashFlowFromInvestingActivitiesDiscontinued	Net Cash Flow From Investing Activities, Discontinued	NO	NO	NO	YES
25	Cash flow statement	fac:NetCashFlowFromOperatingActivities	Net Cash Flow From Operating Activities	YES	NO	NO	NO
26	Cash flow statement	fac:NetCashFlowFromOperatingActivitiesContinuing	Net Cash Flow From Operating Activities, Continuing	NO	NO	NO	YES
27	Cash flow statement	fac:NetCashFlowFromOperatingActivitiesDiscontinued	Net Cash Flow From Operating Activities, Discontinued	NO	NO	NO	YES
28	Comprehensive income	fac:OtherComprehensiveIncomeLoss	Other Comprehensive Income (Loss)	NO	NO	NO	YES
29	General	fac:BalanceSheetDate	Balance Sheet Date	YES	NO	NO	NO
30	General	fac:DocumentType	Document Type	YES	NO	NO	NO
31	General	fac:EntityCentralIndexKey	Entity Central Index Key	YES	NO	NO	NO
32	General	fac:EntityFilerCategory	Entity Filer Category	YES	NO	NO	NO
33	General	fac:EntityRegistrantName	Entity Registrant Name	YES	NO	NO	NO
34	General	fac:FiscalPeriodFocus	Fiscal Period Focus	YES	NO	NO	NO
35	General	fac:FiscalYearEnd	Fiscal Year End	YES	NO	NO	NO
36	General	fac:FiscalYearFocus	Fiscal Year Focus	YES	NO	NO	NO
37	General	fac:IncomeStatementStartPeriodYearToDate	Income Statement Start Period (Year to Date)	NO	NO	NO	NO
38	General	fac:TradingSymbol	Trading Symbol	NO	NO	NO	NO
39	Income statement	fac:CostOfRevenue	Cost Of Revenue	NO	NO	NO	YES
40	Income statement	fac:CostsAndExpenses	Costs And Expenses	NO	NO	NO	YES
41	Income statement	fac:GrossProfit	GrossProfit	NO	NO	NO	NO
42	Income statement	fac:IncomeLossFromContinuingOperationsAfterTax	Income (Loss) From Continuing Operations After Tax	YES	NO	NO	NO
43	Income statement	fac:IncomeLossFromContinuingOperationsBeforeTax	Income (Loss) From Continuing Operations Before Tax	YES	NO	NO	NO
44	Income statement	fac:IncomeLossFromDiscontinuedOperationsNetOfTax	Income (Loss) From Discontinued Operations, Net Of Tax	NO	NO	NO	NO
45	Income statement	fac:IncomeLossFromEquityMethodInvestments	Income (Loss) From Equity Method Investments	NO	NO	NO	NO
46	Income statement	fac:IncomeTaxExpenseBenefit	Income Tax Expense (Benefit)	YES	NO	NO	YES
47	Income statement	fac:InterestAndDebtExpense	Interest And Debt Expense	YES	NO	NO	YES
48	Income statement	fac:InterestExpense	Interest Expense	NO	NO	NO	NO
49	Income statement	fac:NetIncomeLoss	Net Income (Loss)	YES	NO	NO	NO
50	Income statement	fac:NetIncomeLossAttributableToNoncontrollingInterest	Net Income (Loss) Attributable To Noncontrolling Interest	NO	NO	NO	NO
51	Income statement	fac:NetIncomeLossAttributableToParent	Net Income (Loss) Attributable To Parent	NO	NO	NO	NO
52	Income statement	fac:NetIncomeLossAvailableToCommonStockholdersBasic	Net Income (Loss) Available To Common Stockholders, Basic	NO	NO	NO	NO
53	Income statement	fac:NoninterestExpense	Noninterest Expense	NO	NO	NO	YES
54	Income statement	fac:NoninterestIncome	Noninterest Income	NO	NO	NO	YES
55	Income statement	fac:NonoperatingGainsLosses	Nonoperating Gains (Losses)	NO	NO	NO	NO
56	Income statement	fac:NonoperatingIncomeLoss	Nonoperating Income (Expense)	NO	NO	NO	YES
57	Income statement	fac:OperatingExpenses	Operating Expenses	YES	NO	NO	YES
58	Income statement	fac:OperatingIncomeLoss	Operating Income (Loss)	YES	NO	NO	NO
59	Income statement	fac:OtherOperatingIncomeExpenses	Other Operating Income (Expenses)	NO	NO	NO	YES
60	Income statement	fac:PreferredStockDividendsAndOtherAdjustments	Preferred Stock Dividends And Other Adjustments	NO	NO	NO	YES
61	Income statement	fac:Revenues	Revenues	YES	NO	NO	YES
62	Key Ratios	fac:ReturnOnAssets	Return on Assets (ROA)	NO	NO	NO	NO
63	Key Ratios	fac:ReturnOnEquity	Return on Equity (ROE)	NO	NO	NO	NO
64	Key Ratios	fac:ReturnOnSales	Return on Sales (ROS)	NO	NO	NO	NO
65	Key Ratios	fac:SustainableGrowthRate	Sustainable Growth Rate (SGR)	NO	NO	NO	NO