SFAC6 Very Basic

FASB's SFAC 6 Elements of Financial Statements is part of the foundation of the US GAAP financial reporting scheme. This page sumarizes information related to the representation of SFAC 6 in XBRL.

Summary

• Overview: (Human | Machine) This is an XBRL taxonomy that shows the terms, associations between terms, assertions of the reporting scheme.
• 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.
• Rendering: (Human).

Documentation and Other

Basic XBRL files

• XBRL instance (Raw XBRL)
• Human Readable (review tool) (Download Review Tool)
• Validation (Logical Contracts)
• XBRL taxonomy schema (Terms)
• XBRL presentation relations
• XBRL calculation relations
• XBRL definition relations
• XBRL references
• XBRL labels
• Consistency rules, balance sheet (XBRL Formula)
• Consistency rules, comprehensive income (XBRL Formula)
• Consistency rules, changes in equity (XBRL Formula)
• Excel Spreadsheet to Import into Luca