Concepts

# Label Data Type Period Type Balance Type Prefix Standard label, Documentation, References, Concept name Count
1 Assets Monetary As Of (instant) Debit core
Filer label: Assets
Documentation: Assets are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.
References:
Publisher Reference Name Reference Information
FASB SFAC
Paragraph: 25
URIDate: 2019-10-22
Number: 6
Name: core:Assets
3
2 Comprehensive Income Monetary For Period (duration) Credit core
Filer label: Comprehensive Income
Documentation: Comprehensive income is the change in equity of a business enterprise during a period from transactions and other events and circumstances from nonowner sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
References:
Publisher Reference Name Reference Information
FASB SFAC
Paragraph: 70
URIDate: 2019-10-22
Number: 6
4
3 Distributions to Owners Monetary For Period (duration) Debit core
Filer label: Distributions to Owners
Documentation: Distributions to owners are decreases in equity of a particular business enterprise resulting from transferring assets, rendering services, or incurring liabilities by the enterprise to owners. Distributions to owners decrease ownership interest (or equity) in an enterprise.
References:
Publisher Reference Name Reference Information
FASB SFAC
Chapter:
Paragraph: 67
URIDate: 2019-10-22
Section:
Subparagraph:
Number: 6
3
4 Equity Monetary As Of (instant) Credit core
Filer label: Equity
Documentation: Equity or net assets is the residual interest in the assets of an entity that remains after deducting its liabilities. In a business enterprise, the equity is the ownership interest. In a not-for-profit organization, which has no ownership interest in the same sense as a business enterprise, net assets is divided into three classes based on the presence or absence of donor-imposed restrictions— permanently restricted, temporarily restricted, and unrestricted net assets.
References:
Publisher Reference Name Reference Information
FASB SFAC
Chapter:
Paragraph: 49
URIDate: 2019-10-22
Section:
Subparagraph:
Number: 6
Name: core:Equity
4
5 Expenses Monetary For Period (duration) Debit core
Filer label: Expenses
Documentation: Expenses are outflows or other using up of assets or incurrences of liabilities (or a combination of both) from delivering or producing goods, rendering services, or carrying out other activities that constitute the entity’s ongoing major or central operations.
References:
Publisher Reference Name Reference Information
FASB SFAC
Chapter:
Paragraph: 80
URIDate: 2019-10-22
Section:
Number: 6
3
6 Gains Monetary For Period (duration) Credit core
Filer label: Gains
Documentation: Gains are increases in equity (net assets) from peripheral or incidental transactions of an entity and from all other transactions and other events and circumstances affecting the entity except those that result from revenues or investments by owners.
References:
Publisher Reference Name Reference Information
FASB SFAC
Chapter:
Paragraph: 82
URIDate: 2019-10-22
Section:
Number: 6
Name: core:Gains
3
7 Investments by Owners Monetary For Period (duration) Credit core
Filer label: Investments by Owners
Documentation: Investments by owners are increases in equity of a particular business enterprise resulting from transfers to it from other entities of something valuable to obtain or increase ownership interests (or equity) in it. Assets are most commonly received as investments by owners, but that which is received may also include services or satisfaction or conversion of liabilities of the enterprise.
References:
Publisher Reference Name Reference Information
FASB SFAC
Chapter:
Paragraph: 66
URIDate: 2019-10-22
Section:
Subparagraph:
Number: 6
3
8 Liabilities Monetary As Of (instant) Credit core
Filer label: Liabilities
Documentation: Liabilities are probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.
References:
Publisher Reference Name Reference Information
FASB SFAC
Chapter:
Paragraph: 35
URIDate: 2019-10-22
Section:
Number: 6
3
9 Losses Monetary For Period (duration) Debit core
Filer label: Losses
Documentation: Losses are decreases in equity (net assets) from peripheral or incidental transactions of an entity and from all other transactions and other events and circumstances affecting the entity except those that result from expenses or distributions to owners.
References:
Publisher Reference Name Reference Information
FASB SFAC
Chapter:
Paragraph: 83
URIDate: 2019-10-22
Section:
Number: 6
Name: core:Losses
3
10 Revenues Monetary For Period (duration) Credit core
Filer label: Revenues
Documentation: Revenues are inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity’s ongoing major or central operations.
References:
Publisher Reference Name Reference Information
FASB SFAC
Chapter:
Paragraph: 78
URIDate: 2019-10-22
Section:
Number: 6
3