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
5
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 Current Assets Monetary As Of (instant) Debit core
Filer label: Current Assets
Documentation: Current assets should include those assets ordinarily realizable within one year from the date of the statement of financial position or within the normal operating cycle, when the normal operating cycle is longer than a year.
References: NONE
2
4 Current Liabilities Monetary As Of (instant) Credit core
Filer label: Current Liabilities
Documentation: Current liabilities should include amounts payable within one year from the date of the statement of financial position or within the normal operating cycle, when the normal operating cycle is longer than a year. The normal operating cycle should correspond with that used for current assets.
References: NONE
2
5 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
6 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
7 Equity Attributable to Controlling Interest Monetary As Of (instant) Credit core
Filer label: Equity Attributable to Controlling Interest
Documentation: Portion of equity attributable to controlling interest of economic entity.
References: NONE
2
8 Equity Attributable to Noncontrolling Interest Monetary As Of (instant) Credit core
Filer label: Equity Attributable to Noncontrolling Interest
Documentation: Portion of equity attributable to noncontrolling interest of economic entity.
References: NONE
2
9 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
10 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
11 Income from Ordinary Activities of Entity Monetary For Period (duration) Credit core
Filer label: Income from Ordinary Activities of Entity
Documentation: Revenues and expenses from ordinary activities of an economic entity.
References: NONE
1
12 Income from Peripheral or Incidental Transactions of Entity Monetary For Period (duration) Credit core
Filer label: Income from Peripheral or Incidental Transactions of Entity
Documentation: Gains and losses from peripheral or incidental transactions of an economic entity.
References: NONE
1
13 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
14 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
4
15 Liabilities and Equity Monetary As Of (instant) Credit core
Filer label: Liabilities and Equity
Documentation: Derived by rule of induction from existence of element 'Liabilities' and element 'Equity'.
References: NONE
3
16 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
17 Net Assets Monetary As Of (instant) Debit core
Filer label: Net Assets
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: NONE
3
18 Net Cash Flow Monetary For Period (duration) Debit core
Filer label: Net Cash Flow
Documentation: Implied by use of term in FRF for SMEs documenation as referenced and by use in common practice. Explicitly defined by IPSAS using label 'Cash Fllow'. Alternative term used in FRF for SMEs illustrative financial statement is 'Net increase (decrease) in cash and cash equivalents.' Further, implied by requiring that the statement of cash flows should report cash flows during the period classified by operating, investing, and financing activities.
References: NONE
3
19 Net Cash Flow from Financing Activities Monetary For Period (duration) Debit core
Filer label: Net Cash Flow from Financing Activities
Documentation: The statement of cash flows should report cash flows during the period classified by operating, investing, and financing activities.
References: NONE
2
20 Net Cash Flow from Investing Activities Monetary For Period (duration) Debit core
Filer label: Net Cash Flow from Investing Activities
Documentation: The statement of cash flows should report cash flows during the period classified by operating, investing, and financing activities.
References: NONE
2
21 Net Cash Flow from Operating Activities Monetary For Period (duration) Debit core
Filer label: Net Cash Flow from Operating Activities
Documentation: The statement of cash flows should report cash flows during the period classified by operating, investing, and financing activities.
References: NONE
2
22 Net Income Monetary For Period (duration) Credit core
Filer label: Net Income
Documentation: Net income is the residual amount after expenses and losses are deducted from revenues and gains. Net income generally includes all transactions and events increasing or decreasing the equity of the entity, except those that result from equity contributions and distributions.
References: NONE
3
23 Noncurrent Assets Monetary As Of (instant) Debit core
Filer label: Noncurrent Assets
Documentation: Not explicitly defined, however deduced to be all other Assets not calssified as Current Assets.
References: NONE
2
24 Noncurrent Liabilities Monetary As Of (instant) Credit core
Filer label: Noncurrent Liabilities
Documentation: Not explicitly defined, however deduced to be all other Liabilities not calssified as Current Liabilities.
References: NONE
2
25 Other Comprehensive Income Monetary For Period (duration) Credit core
Filer label: Other 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: NONE
3
26 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