SFAC 6 Elements of Financial Statements Plus

The SFAC 6 Elements of Financial Statements Plus expands the SFAC 6 example slightly by adding not-for-profit entity terms, structures, associations, assertions, and facts.

Summary

• Overview: (Human | Machine) This is an XBRL taxonomy and XBRL Intance shows the terms, associations between terms, assertions of the representation.
• Terms: (Human | Machine) These are the terms.
• Associations: (Human | Machine) These are the assertions.
• Assertions: (Human | Machine) These are the assertions.
• Facts: (Human | Machine) These are the facts which are reported.

Files

• Documentation
• Download ZIP Archive of All Files
• Download ZIP Archive Containing Microsoft Access Database
• Download XBRL Cloud Evidence Package (review tool)
• Raw XBRL
• Inline XBRL (autogenerated by XBRL Cloud)
• Inline XBRL (autogenerated by Access application)
• Human Readable Review Tool (provided by XBRL Cloud)
• XBRL Taxonomy schema
• XBRL labels
• XBRL references
• XBRL presentation relations
• XBRL calculation relations
• XBRL definition relations
• Consistency rules (Rule-Consistency-Code-BS01-formula.xml)
• Consistency rules (Rule-Consistency-Code-CNA01-formula.xml)
• Consistency rules (Rule-Consistency-Code-IS01-formula.xml)
• Consistency rules (Rule-Consistency-Code-NP01-formula.xml)
• Consistency rules (Rule-Consistency-Code-NP02-formula.xml)
• RollForward rules (Rule-RollForward-Code-CNP01-formula.xml)
• RollForward rules (Rule-RollForward-Code-SHE01-formula.xml)
• Other nonstandard rules (Rule-Arithmetic-Other-formula.xml)