List of Fundamental Accounting Concepts (used for US GAAP and IFRS)

Last updated: 4/15/2019 9:55:45 AM

Line	Financial Statement Location	Concept Name	Concept Label	Singleton	Required to report?	May redefine or replace?	May create new?	May add new subclass?	Maps to Primary IFRS XBRL Taxonomy Concept
1	Balance sheet	fac:Assets	Assets	NO	YES	NO	NO	YES	ifrs-full:Assets
2	Balance sheet	fac:AssetsHeldForSale	Assets Held for Sale	NO	NO	NO	NO	YES	ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale
3	Balance sheet	fac:Capitalization	Capitalization	NO	NO	NO	NO	NO
4	Balance sheet	fac:CommitmentsAndContingencies	Commitments And Contingencies	NO	NO	NO	NO	NO
5	Balance sheet	fac:CurrentAssets	Current Assets	NO	YES	NO	NO	YES	ifrs-full:CurrentAssets
6	Balance sheet	fac:CurrentAssetsExcludingHeldForSale	Current Assets, Excluding Held for Sale	NO	YES	NO	NO	YES	ifrs-full:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners
7	Balance sheet	fac:CurrentLiabilities	Current Liabilities	NO	YES	NO	NO	YES	ifrs-full:CurrentLiabilities
8	Balance sheet	fac:CurrentLiabilitiesExcludingHeldForSale	Current Liabilities, Excluding Held for Sale	NO	YES	NO	NO	YES	ifrs-full:CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale
9	Balance sheet	fac:Equity	Equity	NO	YES	NO	NO	NO	ifrs-full:Equity
10	Balance sheet	fac:EquityAttributableToNoncontrollingInterest	Equity Attributable to Noncontrolling Interest	NO	NO	NO	NO	YES	ifrs-full:NoncontrollingInterests
11	Balance sheet	fac:EquityAttributableToParent	Equity Attributable to Parent	NO	NO	NO	NO	YES	ifrs-full:EquityAttributableToOwnersOfParent
12	Balance sheet	fac:FixedAssets	Fixed Assets	NO	NO	NO	NO	NO
13	Balance sheet	fac:Liabilities	Liabilities	NO	NO	NO	NO	NO	ifrs-full:Liabilities
14	Balance sheet	fac:LiabilitiesAndEquity	Liabilities And Equity	NO	YES	NO	NO	NO	ifrs-full:EquityAndLiabilities
15	Balance sheet	fac:LiabilitiesHeldForSale	Liabilities Held for Sale	NO	NO	NO	NO	YES	ifrs-full:LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale
16	Balance sheet	fac:LongTermDebt	Long-term Debt	NO	NO	NO	NO	NO
17	Balance sheet	fac:NetAssetsLiabilities	Net Assets (Liabilities)	NO	YES	NO	NO	YES	ifrs-full:NetAssetsLiabilities
18	Balance sheet	fac:NoncurrentAssets	Noncurrent Assets	NO	NO	NO	NO	YES	ifrs-full:NoncurrentAssets
19	Balance sheet	fac:NoncurrentLiabilities	Noncurrent Liabilities	NO	NO	NO	NO	YES	ifrs-full:NoncurrentLiabilities
20	Balance sheet	fac:OtherNoncurrentAssetsOfRegulatedEntity	Other Noncurrent Assets of Regulated Entity	NO	NO	NO	NO	NO
21	Balance sheet	fac:OtherNoncurrentLiabilitiesOfRegulatedEntity	Other Noncurrent Liabilities of Regulated Entity	NO	NO	NO	NO	NO
22	Balance sheet	fac:OtherThanFixedNoncurrentAssets	Other than Fixed Noncurrent Assets	NO	NO	NO	NO	NO
23	Balance sheet	fac:PublicUtilitiesPropertyPlantAndEquipmentNet	Public Utilities Property, Plant, and Equipment, Net	NO	NO	NO	NO	NO
24	Balance sheet	fac:RedeemableNoncontrollingInterest	Redeemable Noncontrolling Interest	NO	NO	NO	NO	NO
25	Balance sheet	fac:RedeemableNoncontrollingInterestCommon	Redeemable Noncontrolling Interest Common	NO	NO	NO	NO	NO
26	Balance sheet	fac:RedeemableNoncontrollingInterestOther	Redeemable Noncontrolling Interest Other	NO	NO	NO	NO	NO
27	Balance sheet	fac:RedeemableNoncontrollingInterestPreferred	Redeemable Noncontrolling Interest Preferred	NO	NO	NO	NO	NO
28	Balance sheet	fac:TemporaryEquity	Temporary Equity	NO	NO	NO	NO	NO
29	Balance sheet	fac:TemporaryEquityAttributableToParent	Temporary Equity Attributable to Parent	NO	NO	NO	NO	NO
30	Cash flow statement	fac:ExchangeGainsLosses	Exchange Gains (Losses)	NO	NO	NO	NO	YES	ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents
31	Cash flow statement	fac:NetCashFlow	Net Cash Flow	NO	YES	NO	NO	NO	ifrs-full:IncreaseDecreaseInCashAndCashEquivalents
32	Cash flow statement	fac:NetCashFlowContinuing	Net Cash Flow, Continuing	NO	NO	NO	NO	NO
33	Cash flow statement	fac:NetCashFlowDiscontinued	Net Cash Flow, Discontinued	NO	NO	NO	NO	NO	ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations
34	Cash flow statement	fac:NetCashFlowFromFinancingActivities	Net Cash Flow From Financing Activities	NO	YES	NO	NO	NO	ifrs-full:CashFlowsFromUsedInFinancingActivities
35	Cash flow statement	fac:NetCashFlowFromFinancingActivitiesContinuing	Net Cash Flow From Financing Activities, Continuing	NO	NO	NO	NO	YES	ifrs-full:CashFlowsFromUsedInFinancingActivitiesContinuingOperations
36	Cash flow statement	fac:NetCashFlowFromFinancingActivitiesDiscontinued	Net Cash Flow From Financing Activities, Discontinued	NO	NO	NO	NO	YES	ifrs-full:CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations
37	Cash flow statement	fac:NetCashFlowFromInvestingActivities	Net Cash Flow From Investing Activities	NO	YES	NO	NO	NO	ifrs-full:CashFlowsFromUsedInInvestingActivities
38	Cash flow statement	fac:NetCashFlowFromInvestingActivitiesContinuing	Net Cash Flow From Investing Activities, Continuing	NO	NO	NO	NO	YES	ifrs-full:CashFlowsFromUsedInInvestingActivitiesContinuingOperations
39	Cash flow statement	fac:NetCashFlowFromInvestingActivitiesDiscontinued	Net Cash Flow From Investing Activities, Discontinued	NO	NO	NO	NO	YES	ifrs-full:CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations
40	Cash flow statement	fac:NetCashFlowFromOperatingActivities	Net Cash Flow From Operating Activities	NO	YES	NO	NO	NO	ifrs-full:CashFlowsFromUsedInOperatingActivities
41	Cash flow statement	fac:NetCashFlowFromOperatingActivitiesContinuing	Net Cash Flow From Operating Activities, Continuing	NO	NO	NO	NO	YES	ifrs-full:CashFlowsFromUsedInOperatingActivitiesContinuingOperations
42	Cash flow statement	fac:NetCashFlowFromOperatingActivitiesDiscontinued	Net Cash Flow From Operating Activities, Discontinued	NO	NO	NO	NO	YES	ifrs-full:CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations
43	Comprehensive income	fac:ComprehensiveIncomeLoss	Comprehensive Income (Loss)	NO	NO	NO	NO	NO	ifrs-full:ComprehensiveIncome
44	Comprehensive income	fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest	Comprehensive Income (Loss) Attributable to Noncontrolling Interest	NO	NO	NO	NO	NO	ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests
45	Comprehensive income	fac:ComprehensiveIncomeLossAttributableToParent	Comprehensive Income (Loss) Attributable to Parent	NO	NO	NO	NO	NO	ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent
46	Comprehensive income	fac:OtherComprehensiveIncomeLoss	Other Comprehensive Income (Loss)	NO	NO	NO	NO	YES	ifrs-full:OtherComprehensiveIncome
47	Comprehensive income	fac:OtherComprehensiveIncomeLossAttributableToNoncontrollingInterest	Other Comprehensive Income (Loss) Attributable to Noncontrolling Interest	NO	NO	NO	NO	NO
48	Comprehensive income	fac:OtherComprehensiveIncomeLossAttributableToParent	Other Comprehensive Income (Loss) Attributable to Parent	NO	NO	NO	NO	NO
49	General	fac:BalanceSheetDate	Balance Sheet Date	NO	YES	NO	NO	NO	dei:DocumentPeriodEndDate
50	General	fac:BalanceSheetFormat	Balance Sheet Format	NO	NO	NO	NO	NO
51	General	fac:DocumentType	Document Type	YES	YES	NO	NO	NO	dei:DocumentType
52	General	fac:EntityCentralIndexKey	Entity Central Index Key	NO	YES	NO	NO	NO	dei:EntityCentralIndexKey
53	General	fac:EntityFilerCategory	Entity Filer Category	NO	YES	NO	NO	NO	dei:EntityFilerCategory
54	General	fac:EntityRegistrantName	Entity Registrant Name	NO	YES	NO	NO	NO	dei:EntityRegistrantName
55	General	fac:FiscalPeriodFocus	Fiscal Period Focus	NO	YES	NO	NO	NO	dei:DocumentFiscalPeriodFocus
56	General	fac:FiscalYearEnd	Fiscal Year End	NO	YES	NO	NO	NO	dei:CurrentFiscalYearEndDate
57	General	fac:FiscalYearFocus	Fiscal Year Focus	NO	YES	NO	NO	NO	dei:DocumentFiscalYearFocus
58	General	fac:IncomeStatementFormat	Income Statement Format	NO	NO	NO	NO	NO
59	General	fac:IncomeStatementStartPeriodYearToDate	Income Statement Start Period (Year to Date)	NO	NO	NO	NO	NO
60	Income statement	fac:BenefitsCostsExpenses	Benefits Costs and Expenses	NO	NO	NO	NO	YES
61	Income statement	fac:CostOfRevenue	Cost of Revenue	NO	NO	NO	NO	YES	ifrs-full:CostOfSales
62	Income statement	fac:CostOfRevenueGoods	Cost of Revenue, Goods	NO	NO	NO	NO	NO
63	Income statement	fac:CostOfRevenueServices	Cost of Revenue, Services	NO	NO	NO	NO	NO
64	Income statement	fac:CostsAndExpenses	Costs and Expenses	NO	NO	NO	NO	YES	ifrs-full:OperatingExpense
65	Income statement	fac:ExtraordinaryItemsOfIncomeExpenseNetOfTax	Extraordinary Items of Income (Expense), Net of Tax	NO	NO	NO	NO	YES
66	Income statement	fac:GainLossOnDispositionStockInSubsidiaryOrEquityMethodInvestee	Gain (Loss) on Disposition of Stock in Subsidiary or Equity Method Investee	NO	NO	NO	NO	NO
67	Income statement	fac:GainLossOnSalePropertiesNetTax	Gain (Loss) On Sale of Properties, Net of Tax	NO	NO	NO	NO	YES
68	Income statement	fac:GrossProfit	GrossProfit	NO	NO	NO	NO	NO	ifrs-full:GrossProfit
69	Income statement	fac:IncomeLossBeforeEquityMethodInvestments	Income (Loss) Before Equity Method Investments	NO	NO	NO	NO	NO
70	Income statement	fac:IncomeLossFromContinuingOperationsAfterTax	Income (Loss) From Continuing Operations After Tax	NO	YES	NO	NO	NO	ifrs-full:ProfitLossFromContinuingOperations
71	Income statement	fac:IncomeLossFromContinuingOperationsBeforeTax	Income (Loss) From Continuing Operations Before Tax	NO	YES	NO	NO	NO	ifrs-full:ProfitLossBeforeTax
72	Income statement	fac:IncomeLossFromDiscontinuedOperationsNetOfTax	Income (Loss) From Discontinued Operations, Net of Tax	NO	NO	NO	NO	NO	ifrs-full:ProfitLossFromDiscontinuedOperations
73	Income statement	fac:IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut	Income (Loss) from Discontinued Operations, Net of Tax, During Phase Out	NO	NO	NO	NO	NO
74	Income statement	fac:IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal	Income (Loss) from Discontinued Operations, Net of Tax, Gain (Loss) on Disposal	NO	NO	NO	NO	NO
75	Income statement	fac:IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal	Income (Loss) from Discontinued Operations, Net of Tax, Provision for Gain (Loss) on Disposal	NO	NO	NO	NO	NO
76	Income statement	fac:IncomeLossFromEquityMethodInvestments	Income (Loss) From Equity Method Investments	NO	NO	NO	NO	NO
77	Income statement	fac:IncomeTaxExpenseBenefit	Income Tax Expense (Benefit)	NO	YES	NO	NO	YES	ifrs-full:IncomeTaxExpenseContinuingOperations
78	Income statement	fac:IncomeTaxExpenseBenefitCurrent	Income Tax Expense (Benefit), Current	NO	NO	NO	NO	NO	ifrs-full:CurrentTaxExpenseIncome
79	Income statement	fac:IncomeTaxExpenseBenefitDeferred	Income Tax Expense (Benefit), Deferred	NO	NO	NO	NO	NO	ifrs-full:DeferredTaxExpenseIncome
80	Income statement	fac:IndirectOperatingNonoperatingCostsExpenses	Indirect Operating and Nonoperating Costs and Expenses	NO	NO	NO	NO	NO
81	Income statement	fac:InterestAndDebtExpense	Interest And Debt Expense	NO	YES	NO	NO	YES
82	Income statement	fac:InterestAndDividendIncomeOperating	Interest And Dividend Income, Operating	NO	NO	NO	NO	YES
83	Income statement	fac:InterestExpense	Interest Expense	NO	NO	NO	NO	NO
84	Income statement	fac:InterestExpenseOperating	Interest Expense, Operating	NO	NO	NO	NO	YES
85	Income statement	fac:InterestIncomeExpenseAfterProvisionForLosses	Interest Income (Expense) After Provision For Losses	NO	NO	NO	NO	NO
86	Income statement	fac:InterestIncomeExpenseOperatingNet	Interest Income (Expense) Operating, Net	NO	NO	NO	NO	NO
87	Income statement	fac:NetIncomeLoss	Net Income (Loss)	NO	YES	NO	NO	NO	ifrs-full:ProfitLoss
88	Income statement	fac:NetIncomeLossAttributableToNoncontrollingInterest	Net Income (Loss) Attributable to Noncontrolling Interest	NO	NO	NO	NO	NO	ifrs-full:ProfitLossAttributableToNoncontrollingInterests
89	Income statement	fac:NetIncomeLossAttributableToNonredeemableNoncontrollingInterest	Net Income (Loss) Attributable to Nonredeemable Noncontrolling Interest	NO	NO	NO	NO	NO
90	Income statement	fac:NetIncomeLossAttributableToParent	Net Income (Loss) Attributable to Parent	NO	NO	NO	NO	NO	ifrs-full:ProfitLossAttributableToOwnersOfParent
91	Income statement	fac:NetIncomeLossAttributableToRedeemableNoncontrollingInterest	Net Income (Loss) Attributable to Redeemable Noncontrolling Interest	NO	NO	NO	NO	NO
92	Income statement	fac:NetIncomeLossAvailableToCommonStockholdersBasic	Net Income (Loss) Available to Common Stockholders, Basic	NO	NO	NO	NO	NO
93	Income statement	fac:NoninterestExpense	Noninterest Expense	NO	NO	NO	NO	YES
94	Income statement	fac:NoninterestIncome	Noninterest Income	NO	NO	NO	NO	YES
95	Income statement	fac:NonoperatingGainsLosses	Nonoperating Gains (Losses)	NO	NO	NO	NO	NO
96	Income statement	fac:NonoperatingIncomeLoss	Nonoperating Income (Expense)	NO	NO	NO	NO	YES
97	Income statement	fac:OperatingAndNonoperatingCostsAndExpenses	Operating and Nonoperating Costs and Expenses	NO	NO	NO	NO	NO	ifrs-full:ExpenseByNature
98	Income statement	fac:OperatingAndNonoperatingRevenues	Operating and Nonoperating Revenues	NO	NO	NO	NO	NO	ifrs-full:Revenue
99	Income statement	fac:OperatingExpenses	Operating Expenses	NO	YES	NO	NO	YES	ifrs-full:OperatingExpenseExcludingCostOfSales
100	Income statement	fac:OperatingIncomeLoss	Operating Income (Loss)	YES	YES	NO	NO	NO	ifrs-full:ProfitLossFromOperatingActivities
101	Income statement	fac:OtherOperatingIncomeExpenses	Other Operating Income (Expenses)	NO	NO	NO	NO	YES	ifrs-full:OtherOperatingIncomeExpense
102	Income statement	fac:ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic	Participating Securities, Distributed and Undistributed Earnings (Loss), Basic	NO	NO	NO	NO	NO
103	Income statement	fac:PreferredStockDividendsAndOtherAdjustments	Preferred Stock Dividends And Other Adjustments	NO	NO	NO	NO	YES
104	Income statement	fac:ProvisionForLoanLeaseAndOtherLosses	Provision For Loan, Lease, And Other Losses	NO	NO	NO	NO	NO
105	Income statement	fac:Revenues	Revenues	NO	YES	NO	NO	YES	ifrs-full:Revenue
106	Income statement	fac:RevenuesExcludingInterestDividends	Revenues, Excluding Interest and Dividends	NO	NO	NO	NO	YES
107	Income statement	fac:RevenuesNetInterestExpense	Revenues, Net of Interest Expense	NO	NO	NO	NO	YES
108	Income statement	fac:UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic	Undistributed Earnings (Loss) Allocated to Participating Securities, Basic	NO	NO	NO	NO	NO
109	Key Ratios	fac:ReturnOnAssets	Return on Assets (ROA)	NO	NO	NO	NO	NO
110	Key Ratios	fac:ReturnOnEquity	Return on Equity (ROE)	NO	NO	NO	NO	NO
111	Key Ratios	fac:ReturnOnSales	Return on Sales (ROS)	NO	NO	NO	NO	NO
112	Key Ratios	fac:SustainableGrowthRate	Sustainable Growth Rate (SGR)	NO	NO	NO	NO	NO