Fundamental Accounting Concepts

Fundamental Accounting Concepts (IPSAS Financial Reporting Scheme)

Associations are statements that describe permissible interrelationships between the terms. Fundamental accounting relations are permissible associations betweeen high-level financial reporting terms.

Retrieve information by fundamental accounting concept. (List of all Fundamental Accounting Concepts) | (Machine Readable)

Fundamental Accounting Concept NameRequired
AssetsYES
Assets Held for SaleNO
Balance Sheet DateYES
Balance Sheet FormatNO
Benefits Costs and ExpensesNO
CapitalizationNO
Commitments And ContingenciesNO
Comprehensive Income (Loss)NO
Comprehensive Income (Loss) Attributable To Noncontrolling InterestNO
Comprehensive Income (Loss) Attributable to ParentNO
Cost Of RevenueNO
Cost of Revenue, GoodsNO
Cost of Revenue, ServicesNO
Costs And ExpensesNO
Current AssetsYES
Current Assets, Excluding Held for SaleYES
Current LiabilitiesYES
Current Liabilities, Excluding Held for SaleYES
Document TypeYES
Entity Central Index KeyYES
Entity Filer CategoryYES
Entity Registrant NameYES
EquityYES
Equity Attributable To Noncontrolling InterestNO
Equity Attributable To ParentNO
Exchange Gains (Losses)NO
Extraordinary Items Of Income (Expense), Net Of TaxNO
Fiscal Period FocusYES
Fiscal Year EndYES
Fiscal Year FocusYES
Fixed AssetsNO
Gain (Loss) on Disposition of Stock in Subsidiary or Equity Method InvesteeNO
Gain (Loss) on Sale of Previously Unissued Stock by Subsidiary or Equity Investee, Nonoperating IncomeNO
Gain (Loss) On Sale of Properties, Net of TaxNO
GrossProfitNO
Income (Loss) Before Equity Method InvestmentsNO
Income (Loss) From Continuing Operations After TaxYES
Income (Loss) From Continuing Operations Before TaxYES
Income (Loss) From Discontinued Operations, Net Of TaxNO
Income (Loss) from Discontinued Operations, Net of Tax, Adjustment to Prior Year Gain (Loss) on DisposalNO
Income (Loss) from Discontinued Operations, Net of Tax, During Phase OutNO
Income (Loss) from Discontinued Operations, Net of Tax, Gain (Loss) on DisposalNO
Income (Loss) from Discontinued Operations, Net of Tax, Provision for Gain (Loss) on DisposalNO
Income (Loss) From Equity Method InvestmentsNO
Income Statement FormatNO
Income Statement Start Period (Year to Date)NO
Income Tax Expense (Benefit)YES
Income Tax Expense (Benefit), CurrentNO
Income Tax Expense (Benefit), DeferredNO
Indirect Operating and Nonoperating Costs and ExpensesNO
Interest And Debt ExpenseYES
Interest And Dividend Income, OperatingNO
Interest ExpenseNO
Interest Expense, OperatingNO
Interest Income (Expense) After Provision For LossesNO
Interest Income (Expense) Operating, NetNO
LiabilitiesNO
Liabilities And EquityYES
Liabilities Held for SaleNO
Long-term DebtNO
Net Assets (Liabilities)YES
Net Cash FlowYES
Net Cash Flow From Financing ActivitiesYES
Net Cash Flow From Financing Activities, ContinuingNO
Net Cash Flow From Financing Activities, DiscontinuedNO
Net Cash Flow From Investing ActivitiesYES
Net Cash Flow From Investing Activities, ContinuingNO
Net Cash Flow From Investing Activities, DiscontinuedNO
Net Cash Flow From Operating ActivitiesYES
Net Cash Flow From Operating Activities, ContinuingNO
Net Cash Flow From Operating Activities, DiscontinuedNO
Net Cash Flow, ContinuingNO
Net Cash Flow, DiscontinuedNO
Net Income (Loss)YES
Net Income (Loss) Attributable To Noncontrolling InterestNO
Net Income (Loss) Attributable to Noncontrolling Interest Plus Preferred Stock Dividends and Other AdjustmentsNO
Net Income (Loss) Attributable to Nonredeemable Noncontrolling InterestNO
Net Income (Loss) Attributable To ParentNO
Net Income (Loss) Attributable to Redeemable Noncontrolling InterestNO
Net Income (Loss) Available To Common Stockholders, BasicNO
Noncurrent AssetsNO
Noncurrent LiabilitiesNO
Noninterest ExpenseNO
Noninterest IncomeNO
Nonoperating Gains (Losses)NO
Nonoperating Income (Expense)NO
Nonoperating Income (Loss) Plus Interest and Debt ExpenseNO
Nonoperating Income (Loss) Plus Interest and Debt Expense Plus Income (Loss) from Equity Method InvestmentsNO
Operating and Nonoperating Costs and ExpensesNO
Operating and Nonoperating RevenuesNO
Operating ExpensesYES
Operating Income (Loss)YES
Other Comprehensive Income (Loss)NO
Other Comprehensive Income (Loss) Attributable to Noncontrolling InterestNO
Other Comprehensive Income (Loss) Attributable to ParentNO
Other Noncurrent Assets of Regulated EntityNO
Other Noncurrent Liabilities of Regulated EntityNO
Other Operating Income (Expenses)NO
Other than Fixed Noncurrent AssetsNO
Participating Securities, Distributed and Undistributed Earnings (Loss), BasicNO
Preferred Stock Dividends And Other AdjustmentsNO
Provision For Loan, Lease, And Other LossesNO
Public Utilities Property, Plant, and Equipment, NetNO
Redeemable Noncontrolling InterestNO
Redeemable Noncontrolling Interest CommonNO
Redeemable Noncontrolling Interest OtherNO
Redeemable Noncontrolling Interest PreferredNO
Return on Assets (ROA)NO
Return on Equity (ROE)NO
Return on Sales (ROS)NO
RevenuesYES
Revenues, Excluding Interest and DividendsNO
Revenues, Net of Interest ExpenseNO
Sustainable Growth Rate (SGR)NO
Temporary EquityNO
Temporary Equity Attributable to ParentNO
Trading SymbolNO
Undistributed Earnings (Loss) Allocated to Participating Securities, BasicNO

Statement of Financial Position= Statement of Operations= Statement of Cash Flow= General= Key Ratios=

Last updated: 12/19/2019 11:24:54 AM