This work is licensed under a Creative Commons License.
The following shows examples of reporting styles covered by the fundamental accounting concept relations. 100% of public companies can fit into a set of reporting styles. Not all styles have been constructed. Currently, about 92% of public companies are covered.
| Click to execute | Reporting style Description |
|---|---|
| GI | General information |
| BSC | Balance sheet, Classified |
| BSN | Balance sheet, Classified; alternative where fixed assets is not part of other noncurrent assets |
| BSU | Balance sheet, Unclassified |
| SPEC6 | Income statement, with gross profit and operating income (loss) |
| SPEC1 | Income statement, NO gross profit but WITH operating income (loss) and Operating Expenses |
| SPEC2 | Income statement, NO gross profit but WITH operating income (loss) and Costs and Expenses |
| IS6 | Income statement, neither gross profit nor operating income are reported |
| IS3 | Income statement; revenues, operating expenses, and nonoperating income (expenses) are reported |
| INBUX | Income statement, interest-based revenues |
| ISBUX | Income statement, insurance-based revenues |
| ALL | Net income (loss) Breakdown |
| ALL | Net Income (Loss) Available to Common Breakdown |
| ALL | Statement of Comprehensive Income |
| CF1 | Cash flow statement |
| CF2 | Cash flow statement, alternative which excludes exchange gains from net cash flow |
| CF1 | Net Cash Flow Breakdown (Continuing/Discontinued) |
| CF2 | Net Cash Flow Breakdown (Continuing/Discontinued), alternative which excludes exchange gains from net cash flow |
This work is licensed under a Creative Commons License.