Topics

Topics are categories into which disclosures can be organized.

Retrieve information by topic. (List of all Topics) | (Machine Readable)

Topic NameChapter
Accounting Changes250
Accounting Policies234
Agriculture905
Airlines908
Asset Retirement Obligations and Environmental Obligations410
Balance Sheet210
Basis of Financial Statement Presentation235
Basis of Reporting235
Brokers and Dealers940
Business Combinations805
Cash and Cash Equivalents305
Cash Flow Statement230
Changing Prices (Hyperinflation)253
Collaborative Arrangements808
Commercial and Industrial985
Commitments440
Compensation-General710
Compensation-Nonretirement Postemployment Benefits712
Compensation-Retirement Benefits715
Compensation-Stock Compensation718
Comprehensive Income220
Consolidation810
Consolidation Information810
Contingencies450
Contractors-Construction910
Contractors-Federal Government912
Cost of Sales and Services705
Debt470
Deferred Revenue430
Depository and Lending942
Derivatives and Hedging815
Development Stage Entities915
Discontinued Operations420
Document InformationXXX
Earnings Per Share260
Entertainment-Broadcasters920
Entertainment-Cable Television922
Entertainment-Casinos924
Entertainment-Films926
Entertainment-Music928
Entity InformationXXX
Equity505
Error Corrections (Prior Period Adjustments)250
Exit or Disposal Cost Obligations420.1
Extractive Activities-Mining930
Extractive Activities-Oil and Gas932
Extraordinary Items800
Fair Value Measurement820
Financial Instruments285
Financial Services-Brokers and Dealers940
Financial Services-Depository and Lending942
Financial Services-Insurance944
Financial Services-Investment Companies946
Financial Services-Mortgage Banking948
Financial Services-Title Plant950
Foreign Currency Matters830
Franchisors952
Guarantees460
Health Care Entities954
Income Statement225
Income Taxes740
Insurance944
Intangibles-Goodwill and Other350
Interest835
Interim Reporting270
Inventory330
Investment Companies946
Investments-Debt and Equity Securities320
Investments-Equity Method Joint Ventures323
Investments-Other325
Leases-Capital840
Leases-Operating840.1
Leases-Sale and Leaseback840.2
Mortgage Banking948
New Accounting Pronouncements250
Nonmonetary Transactions845
Not-for-Profit Entities958
Organization235
Other Accounting Policies Related250
Other Assets and Deferred Costs340
Other Expenses720
Other InformationXXX
Payables Accruals (Liabilities)405
Plan Accounting-Defined Benefit Pension Plans960
Plan Accounting-Defined Contribution Pension Plans962
Plan Accounting-Health and Welfare Benefit Plans965
Presentation of Financial Statements235
Principles of Consolidation235
Property, Plant, and Equipment360
Real Estate-Common Interest Realty Associations972
Real Estate-General970
Real Estate-Real Estate Investment Trusts974
Real Estate-Retail Land976
Real Estate-Time-Sharing Activities978
Receivables310
Regulated Operations980
Related Party Disclosures850
Reorganizations852
Research and Development730
Revenue Recognition605
Risks Uncertainties275
Segment Reporting280
Software985
Specialized Activities900
Statement of Changes in Equity215
Subsequent Events855
Temporary Equity480
Temporary Equity (Distinguishing Liabilities from Equity)480
Transfers and Servicing860
U.S. Steamship Entities995
Unusual or Infrequent Items800
Use of Estimates235

Face statements= Basis Of Financial Statement Presentation= Broad Transactional Categories= Financial Statement Accounts= Industry Specific= SignificantAccounting Policies=

Last updated: 5/12/2021 3:07:31 PM