Fundamental Accounting Concepts (Working Prototype V3)

Fundamental Accounting Concepts (Working Prototype V3)

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. This crash course in the fundamental accounting concepts will help you understand this information. This analysis of interest-based revenue income statements and this analysis of insurance-based revenue income statements shows how you can use this metadata to both validate the quality of information and generate renderings of information.

This provides a mapping between CIKs and report frame codes.

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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.

  • 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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