Fundamental Accounting Concepts (XASB)

Fundamental Accounting Concepts (XASB)

This resource provideds documentation for the XASB proof of concept fundamental accounting concepts relations metadata. Documentation is provided in both human-readable and machine-readable form. All machine-readable information is XBRL-based.

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This resource provideds documentation for the fundamental accounting concepts relations metadata. Documentation is provided in both human-readable and machine-readable form. All machine-readable information is XBRL-based.

  • Start Here!!! - List of reporting styles (This is a work in progress currently.)
  • Concepts - high-level financial report concepts
  • Neworks - organize the concepts into sets of relations
  • Consistency rules - business rules that explicitly state the relations between concepts
  • Impute Rules - rules for imputing high-level concepts which are not explicitly reported
  • Mappings - concepts which economic entities use to report high-level financial report concepts
  • Reporting styles - sets of networks which detail how specific economic entity report

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