| Line | Label | Type | Reference | Name |
|---|---|---|---|---|
| 1 | Topics | Network | http://accounting.auditchain.finance/frf-sme/topics/role/Topics | |
| 2 | Components of Financial Report | Heading | AICPA 1 .01-.46 | topics:ComponentsOfFinancialReport |
| 3 | Face Statements | Heading | AICPA 2 .10-.15 | topics:FaceStatements |
| 4 | Statement of Financial Position | Topic | AICPA 4 .01-.06 | topics:StatementOfFinancialPosition |
| 5 | Statement of Operations | Topic | AICPA 7 .01-.04 | topics:StatementOfOperations |
| 6 | Statement of Cash Flow | Topic | AICPA 8 .01-.40 | topics:StatementOfCashFlow |
| 7 | Statement of Changes in Equity | Topic | AICPA 2 .11 | topics:StatementOfChangesInEquity |
| 8 | Nature of Economic Entity | Heading | AICPA 10 .02 | topics:NatureOfEconomicEntity |
| 9 | Nature of Operations | Topic | AICPA 10 .02 | topics:NatureOfOperations |
| 10 | Use of Estimates | Topic | AICPA 10 .03 | topics:UseOfEstimates |
| 11 | Concentrations of Risk | Topic | AICPA 10 .06-.07 | topics:ConcentrationsOfRisk |
| 12 | Basis of Presentation | Heading | AICPA 2 .03-.06 | topics:BasisOfPresentation |
| 13 | Correction of Prior Period Errors | Topic | AICPA 9 .32 | topics:CorrectionOfPriorPeriodErrors |
| 14 | Changes in Accounting Estimates | Topic | AICPA 9 .31 | topics:ChangesInAccountingEstimates |
| 15 | Changes in Accounting Policies | Topic | AICPA 9 .29-.30 | topics:ChangesInAccountingPolicies |
| 16 | Summary of Significant Accounting Policies | Heading | AICPA 2 .18-.19 | topics:SummaryOfSignificantAccountingPolicies |
| 17 | Financial Accounts | Heading | AICPA 1 .01-.46 | topics:FinancialAccounts |
| 18 | Cash and Cash Equivalents | Topic | AICPA 8 .05-.10 | topics:CashAndCashEquivalents |
| 19 | Receivables | Topic | AICPA 4 .03 | topics:Receivables |
| 20 | Inventories | Topic | AICPA 12 .28-.32 | topics:Inventories |
| 21 | Property, Plant and Equipment | Topic | AICPA 14 .21-.26 | topics:PropertyPlantAndEquipment |
| 22 | Intangible Assets | Topic | AICPA 13 .64-.66 | topics:IntangibleAssets |
| 23 | Financial Assets | Topic | AICPA 6 .11-.12 | topics:FinancialAssets |
| 24 | Equity, Debt, and Other Investments | Topic | AICPA 11 .23-.25 | topics:EquityDebtAndOtherInvestments |
| 25 | Debt | Topic | AICPA 5 .10-.12 | topics:Debt |
| 26 | Financial Liabilities | Topic | AICPA 6 .15-.20 | topics:FinancialLiabilities |
| 27 | Equity | Topic | AICPA 18 .38-.40 | topics:Equity |
| 28 | Revenue | Topic | AICPA 19 .26-.33 | topics:Revenue |
| 29 | Income Taxes | Topic | AICPA 21 .60-.66 | topics:IncomeTaxes |
| 30 | Broad Transactions | Heading | AICPA 2 .20-.26 | topics:BroadTransactions |
| 31 | Dividends | Topic | AICPA 18 .12-.14 | topics:Dividends |
| 32 | Cash Flow Supplemental Information | Topic | AICPA 8 .36 | topics:CashFlowSupplementalInformation |
| 33 | Disposal of Long-lived Assets | Topic | AICPA 15 .24 | topics:DisposalsOfLongLivedAssets |
| 34 | Discontinued Operations | Topic | AICPA 15 .25 | topics:DiscontinuedOperations |
| 35 | Retirement and Other Postemployment Benefits | Topic | AICPA 20 .01-.51 | topics:RetirementAndOtherPostemploymentBenefits |
| 36 | Leases | Topic | AICPA 25 .69-.75 | topics:Leases |
| 37 | Business Combinations | Topic | AICPA 28 .59-.63 | topics:BusinessCombinations |
| 38 | Subsequent Events | Topic | AICPA 27 .10-.13 | topics:SubsequentEvents |
| 39 | Commitments | Topic | AICPA 16 .02-.03 | topics:Commitments |
| 40 | Guarantees | Topic | AICPA 17 .38-.40 | topics:Guarantees |
| 41 | Foreign Currency Translation | Topic | AICPA 31 .13 | topics:ForeignCurrencyTranslation |
| 42 | Nonmonetary Transactions | Topic | AICPA 30 .13 | topics:NonmonetaryTransactions |
| 43 | New Basis (Push-down) Accounting | Topic | AICPA 29 .17-.18 | topics:NewBasisPushDownAccounting |
| 44 | Related Party Transactions | Topic | AICPA 26 .08-.15 | topics:RelatedPartyTransactions |
| 45 | Interests in Joint Ventures | Topic | AICPA 24 .22-.27 | topics:InterestsInJointVentures |
| 46 | Noncontrolling Interests | Topic | AICPA 23 .23-.30 | topics:NoncontrollingInterests |
| 47 | Subsidiaries | Topic | AICPA 22 .01-.14 | topics:Subsidiaries |
| 48 | Contingencies | Topic | AICPA 17 .13-.18 | topics:Contingencies |
| 49 | Consolidated Financial Statements | Topic | AICPA 23 .02-.22 | topics:ConsolidatedFinancialStatements |
| 50 | Document and Entity Information | Heading | TEMP | topics:DocumentAndEntityInformation |
Last updated: 5/4/2021 4:00:27 PM