Abstract

This resource will be for US GAAP. Coming Soon!

1. Introduction

This document specifies the elements of a financial statement, the interrelationships between those elements, and the parts of a financial statement. Note that the FASB does not lay this information out as sustinctly or as completely. The purpose of this resourcse is to clear and complete.

1.1 Elements

1.2 Interrelationships

1.6 Types

1.7 References

The following is a summary of normative and informative references helpful in understanding this information:

1.7.1 Normative references

[CONCEPTUAL-FRAMEWORK]
Conceptual Framework (US GAAP). Financial Accounting Standards Board (FASB). 2004. URL: https://www.fasb.org/standards/concept-statements
[ASC-USGAAP]
Accounting Standards Codification (ASC). Financial Accounting Standards Board (FASB). 2024. URL: https://asc.fasb.org/Home
[USGAAP-XBRL-TAXONOMY]
XBRL Taxonomy (US GAAP). Financial Accounting Standards Board (FASB). 2024. URL: https://www.fasb.org/projects/fasb-taxonomies
[USGAAP-TERMS]
US GAAP Terms. Financial Accounting Standards Board (FASB). 2024. URL: https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd

1.7.2 Informative references

[USGAAP-TYPES]
USGAAP Types. Auditchain. June 2024. URL: http://accounting.auditchain.finance/fac/type-subtype-usgaap/Viewer.html
[USGAAP-MAPPINGS]
USGAAP Mappings. Auditchain. June 2024. URL: http://accounting.auditchain.finance/fac/Mappings-USGAAP.html
[USGAAP-FAC]
USGAAP Reporting Styles (FAC). Auditchain. June 2024. URL: http://accounting.auditchain.finance/fac/ReportingStyles.html
[USGAAP-DISCLOSURES]
USGAAP Disclosures Identifiers. XBRL Site. June 2016. URL: https://xbrlsite.azurewebsites.net/2016/conceptual-model/reporting-scheme/us-gaap/Disclosures/disclosures.xsd
[USGAAP-DISCLOSURE-MECHANICS]
USGAAP Disclosure Mechanics Rules. XBRL Site. June 2016. URL: https://xbrlsite.azurewebsites.net/2016/conceptual-model/reporting-scheme/us-gaap/disclosure-mechanics/Disclosures_BASE2.xsd
[USGAAP-TOPICS]
USGAAP Topics. XBRL Site. June 2016. URL: https://xbrlsite.azurewebsites.net/2016/conceptual-model/reporting-scheme/us-gaap/Disclosures/topics.xsd
[USGAAP-XBRL-TAXONOMY-2024]
USGAAP TAXONOMY 2024 ALL. FASB. June 2024. URL: https://xbrl.fasb.org/us-gaap/2024/elts/