Concepts

# Label Data Type Period Type Balance Type Prefix Standard label, Documentation, References, Concept name Count
1 Assets Monetary As Of (instant) Debit sfac6
Filer label: Assets
Documentation: Assets are probable future economic beneits 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: sfac6:Assets
1
2 Comprehensive Income Monetary For Period (duration) Credit sfac6
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: 79
URIDate: 2019-10-22
Number: 6
2
3 Distributions to Owners Monetary For Period (duration) Debit sfac6
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
Paragraph: 68
URIDate: 2019-10-22
Number: 6
1
4 Equity Monetary As Of (instant) Credit sfac6
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.
References:
Publisher Reference Name Reference Information
FASB SFAC
Paragraph: 49
URIDate: 2019-10-22
Number: 6
Name: sfac6:Equity
2
5 Expenses Monetary For Period (duration) Debit sfac6
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 opera
References:
Publisher Reference Name Reference Information
FASB SFAC
Paragraph: 81
URIDate: 2019-10-22
Number: 6
1
6 Gains Monetary For Period (duration) Credit sfac6
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
Paragraph: 84
URIDate: 2019-10-22
Number: 6
Name: sfac6:Gains
1
7 Investments by Owners Monetary For Period (duration) Credit sfac6
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
Paragraph: 68
URIDate: 2019-10-22
Number: 6
1
8 Liabilities Monetary As Of (instant) Credit sfac6
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
Paragraph: 35
URIDate: 2019-10-22
Number: 6
1
9 Losses Monetary For Period (duration) Debit sfac6
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
Paragraph: 84
URIDate: 2019-10-22
Number: 6
Name: sfac6:Losses
1
10 Revenues Monetary For Period (duration) Credit sfac6
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 centra
References:
Publisher Reference Name Reference Information
FASB SFAC
Paragraph: 79
URIDate: 2019-10-22
Number: 6
1