SFAC 6, Elements of Financial Statements
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
- Video
- Documentation
- Visualization
- Download files
- Download Creation Tool (Microsoft Access Database)
- Impediments
- Information Extraction Tool
Basic XBRL files
- XBRL instance (Raw XBRL)
- Inline XBRL (auto generated by XBRL Cloud)
- Inline XBRL (database generated)
- Human Readable (review tool) (Download Review Tool)
- Validation-XBRL Formula (UBmatrix XPE 4)
- Validation-XBRL Calculations (UBmatrix XPE 4)
- Validation-XBRL syntax (XBRL Cloud)
- 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)
- Consistency rules, other (XBRL Formula)
- Derivation rules 1 (XBRL Formula)
- Derivation rules 2 (XBRL Formula)
- Derivation rules 3 (XBRL Formula)
Disclosure Mechanics and Reporting Checklist XBRL files
- Download files (with disclosure rules)
- XBRL Instance which includes disclosure mechanics and reporting rules
- Disclosure Mechanics Rules
- Disclosure Mechanics Rules, extended link roles
- Disclosure Mechanics Rules, Balance Sheet
- Disclosure Mechanics Rules, Comprehensive Income
- Disclosure Mechanics Rules, Changes in Equity
- Disclosure Rules (XBRL definition), was called reporting checklist
- Disclosure Rules, extended link definition
- Disclosures
- Disclosures presentation relations
- Disclosures definition relations
- Disclosures labels
Type-Subtype Associations (Not 100% sure this is necessary)
- Set of Type-Subtype Assocations (XBRL Taxonomy Schema)
- Type-Subtype Assocations (XBRL Definition Relations)
- Definition of extended link role (XBRL Taxonomy Schema)
- JPEG Image of Type-Subtype Associations
Prolog
Cypher
Blawx
Improper Representations
Last updated: 10/4/2019 11:34:03 AM
