List of Fundamental Accounting Concepts

Last updated: 5/12/2021 2:48:48 PM

Line	Financial Statement Location	Concept Name	Concept Label	Required to report?	May redefine or replace?	May create new?	May add new subclass?
1	Balance sheet	fac:Assets	Assets	YES	NO	NO	YES
2	Balance sheet	fac:Capitalization	Capitalization	NO	NO	NO	NO
3	Balance sheet	fac:CommitmentsAndContingencies	Commitments And Contingencies	NO	NO	NO	NO
4	Balance sheet	fac:CurrentAssets	Current Assets	YES	NO	NO	YES
5	Balance sheet	fac:CurrentLiabilities	Current Liabilities	YES	NO	NO	YES
6	Balance sheet	fac:Equity	Equity	YES	NO	NO	NO
7	Balance sheet	fac:EquityAttributableToNoncontrollingInterest	Equity Attributable To Noncontrolling Interest	NO	NO	NO	YES
8	Balance sheet	fac:EquityAttributableToParent	Equity Attributable To Parent	NO	NO	NO	YES
9	Balance sheet	fac:FixedAssets	Fixed Assets	NO	NO	NO	NO
10	Balance sheet	fac:Liabilities	Liabilities	NO	NO	NO	NO
11	Balance sheet	fac:LiabilitiesAndEquity	Liabilities And Equity	YES	NO	NO	NO
12	Balance sheet	fac:LongTermDebt	Long-term Debt	NO	NO	NO	NO
13	Balance sheet	fac:NoncurrentAssets	Noncurrent Assets	NO	NO	NO	YES
14	Balance sheet	fac:NoncurrentLiabilities	Noncurrent Liabilities	NO	NO	NO	YES
15	Balance sheet	fac:OtherNoncurrentAssetsOfRegulatedEntity	Other Noncurrent Assets of Regulated Entity	NO	NO	NO	NO
16	Balance sheet	fac:OtherNoncurrentLiabilitiesOfRegulatedEntity	Other Noncurrent Liabilities of Regulated Entity	NO	NO	NO	NO
17	Balance sheet	fac:OtherThanFixedNoncurrentAssets	Other than Fixed Noncurrent Assets	NO	NO	NO	NO
18	Balance sheet	fac:PublicUtilitiesPropertyPlantAndEquipmentNet	Public Utilities Property, Plant, and Equipment, Net	NO	NO	NO	NO
19	Balance sheet	fac:RedeemableNoncontrollingInterest	Redeemable Noncontrolling Interest	NO	NO	NO	NO
20	Balance sheet	fac:RedeemableNoncontrollingInterestCommon	Redeemable Noncontrolling Interest Common	NO	NO	NO	NO
21	Balance sheet	fac:RedeemableNoncontrollingInterestOther	Redeemable Noncontrolling Interest Other	NO	NO	NO	NO
22	Balance sheet	fac:RedeemableNoncontrollingInterestPreferred	Redeemable Noncontrolling Interest Preferred	NO	NO	NO	NO
23	Balance sheet	fac:TemporaryEquity	Temporary Equity	NO	NO	NO	NO
24	Balance sheet	fac:TemporaryEquityAttributableToParent	Temporary Equity Attributable to Parent	NO	NO	NO	NO
25	Cash flow statement	fac:ExchangeGainsLosses	Exchange Gains (Losses)	NO	NO	NO	YES
26	Cash flow statement	fac:NetCashFlow	Net Cash Flow	YES	NO	NO	NO
27	Cash flow statement	fac:NetCashFlowContinuing	Net Cash Flow, Continuing	NO	NO	NO	NO
28	Cash flow statement	fac:NetCashFlowDiscontinued	Net Cash Flow, Discontinued	NO	NO	NO	NO
29	Cash flow statement	fac:NetCashFlowFromFinancingActivities	Net Cash Flow From Financing Activities	YES	NO	NO	NO
30	Cash flow statement	fac:NetCashFlowFromFinancingActivitiesContinuing	Net Cash Flow From Financing Activities, Continuing	NO	NO	NO	YES
31	Cash flow statement	fac:NetCashFlowFromFinancingActivitiesDiscontinued	Net Cash Flow From Financing Activities, Discontinued	NO	NO	NO	YES
32	Cash flow statement	fac:NetCashFlowFromInvestingActivities	Net Cash Flow From Investing Activities	YES	NO	NO	NO
33	Cash flow statement	fac:NetCashFlowFromInvestingActivitiesContinuing	Net Cash Flow From Investing Activities, Continuing	NO	NO	NO	YES
34	Cash flow statement	fac:NetCashFlowFromInvestingActivitiesDiscontinued	Net Cash Flow From Investing Activities, Discontinued	NO	NO	NO	YES
35	Cash flow statement	fac:NetCashFlowFromOperatingActivities	Net Cash Flow From Operating Activities	YES	NO	NO	NO
36	Cash flow statement	fac:NetCashFlowFromOperatingActivitiesContinuing	Net Cash Flow From Operating Activities, Continuing	NO	NO	NO	YES
37	Cash flow statement	fac:NetCashFlowFromOperatingActivitiesDiscontinued	Net Cash Flow From Operating Activities, Discontinued	NO	NO	NO	YES
38	Comprehensive income	fac:ComprehensiveIncomeLoss	Comprehensive Income (Loss)	NO	NO	NO	NO
39	Comprehensive income	fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest	Comprehensive Income (Loss) Attributable To Noncontrolling Interest	NO	NO	NO	NO
40	Comprehensive income	fac:ComprehensiveIncomeLossAttributableToParent	Comprehensive Income (Loss) Attributable to Parent	NO	NO	NO	NO
41	Comprehensive income	fac:OtherComprehensiveIncomeLoss	Other Comprehensive Income (Loss)	NO	NO	NO	YES
42	Comprehensive income	fac:OtherComprehensiveIncomeLossAttributableToNoncontrollingInterest	Other Comprehensive Income (Loss) Attributable to Noncontrolling Interest	NO	NO	NO	NO
43	Comprehensive income	fac:OtherComprehensiveIncomeLossAttributableToParent	Other Comprehensive Income (Loss) Attributable to Parent	NO	NO	NO	NO
44	General	fac:BalanceSheetDate	Balance Sheet Date	YES	NO	NO	NO
45	General	fac:BalanceSheetFormat	Balance Sheet Format	NO	NO	NO	NO
46	General	fac:DocumentType	Document Type	YES	NO	NO	NO
47	General	fac:EntityCentralIndexKey	Entity Central Index Key	YES	NO	NO	NO
48	General	fac:EntityFilerCategory	Entity Filer Category	YES	NO	NO	NO
49	General	fac:EntityRegistrantName	Entity Registrant Name	YES	NO	NO	NO
50	General	fac:FiscalPeriodFocus	Fiscal Period Focus	YES	NO	NO	NO
51	General	fac:FiscalYearEnd	Fiscal Year End	YES	NO	NO	NO
52	General	fac:FiscalYearFocus	Fiscal Year Focus	YES	NO	NO	NO
53	General	fac:IncomeStatementFormat	Income Statement Format	NO	NO	NO	NO
54	General	fac:IncomeStatementStartPeriodYearToDate	Income Statement Start Period (Year to Date)	NO	NO	NO	NO
55	General	fac:TradingSymbol	Trading Symbol	NO	NO	NO	NO
56	Income statement	fac:BenefitsCostsExpenses	Benefits Costs and Expenses	NO	NO	NO	YES
57	Income statement	fac:CostOfRevenue	Cost Of Revenue	NO	NO	NO	YES
58	Income statement	fac:CostOfRevenueGoods	Cost of Revenue, Goods	NO	NO	NO	NO
59	Income statement	fac:CostOfRevenueServices	Cost of Revenue, Services	NO	NO	NO	NO
60	Income statement	fac:CostsAndExpenses	Costs And Expenses	NO	NO	NO	YES
61	Income statement	fac:GainLossOnDispositionStockInSubsidiaryOrEquityMethodInvestee	Gain (Loss) on Disposition of Stock in Subsidiary or Equity Method Investee	NO	NO	NO	NO
62	Income statement	fac:GainLossOnSalePreviouslyUnissuedStockBySubsidiaryOrEquityInvesteeNonoperatingIncome	Gain (Loss) on Sale of Previously Unissued Stock by Subsidiary or Equity Investee, Nonoperating Income	NO	NO	NO	NO
63	Income statement	fac:GainLossOnSalePropertiesNetTax	Gain (Loss) On Sale of Properties, Net of Tax	NO	NO	NO	YES
64	Income statement	fac:GrossProfit	GrossProfit	NO	NO	NO	NO
65	Income statement	fac:IncomeLossBeforeEquityMethodInvestments	Income (Loss) Before Equity Method Investments	NO	NO	NO	NO
66	Income statement	fac:IncomeLossFromContinuingOperationsAfterTax	Income (Loss) From Continuing Operations After Tax	YES	NO	NO	NO
67	Income statement	fac:IncomeLossFromContinuingOperationsBeforeTax	Income (Loss) From Continuing Operations Before Tax	YES	NO	NO	NO
68	Income statement	fac:IncomeLossFromDiscontinuedOperationsNetOfTax	Income (Loss) From Discontinued Operations, Net Of Tax	NO	NO	NO	NO
69	Income statement	fac:IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal	Income (Loss) from Discontinued Operations, Net of Tax, Adjustment to Prior Year Gain (Loss) on Disposal	NO	NO	NO	NO
70	Income statement	fac:IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut	Income (Loss) from Discontinued Operations, Net of Tax, During Phase Out	NO	NO	NO	NO
71	Income statement	fac:IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal	Income (Loss) from Discontinued Operations, Net of Tax, Gain (Loss) on Disposal	NO	NO	NO	NO
72	Income statement	fac:IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal	Income (Loss) from Discontinued Operations, Net of Tax, Provision for Gain (Loss) on Disposal	NO	NO	NO	NO
73	Income statement	fac:IncomeLossFromEquityMethodInvestments	Income (Loss) From Equity Method Investments	NO	NO	NO	NO
74	Income statement	fac:IncomeTaxExpenseBenefit	Income Tax Expense (Benefit)	YES	NO	NO	YES
75	Income statement	fac:IncomeTaxExpenseBenefitCurrent	Income Tax Expense (Benefit), Current	NO	NO	NO	NO
76	Income statement	fac:IncomeTaxExpenseBenefitDeferred	Income Tax Expense (Benefit), Deferred	NO	NO	NO	NO
77	Income statement	fac:IndirectOperatingNonoperatingCostsExpenses	Indirect Operating and Nonoperating Costs and Expenses	NO	NO	NO	NO
78	Income statement	fac:InterestAndDebtExpense	Interest And Debt Expense	YES	NO	NO	YES
79	Income statement	fac:InterestAndDividendIncomeOperating	Interest And Dividend Income, Operating	NO	NO	NO	YES
80	Income statement	fac:InterestExpense	Interest Expense	NO	NO	NO	NO
81	Income statement	fac:InterestExpenseOperating	Interest Expense, Operating	NO	NO	NO	YES
82	Income statement	fac:InterestIncomeExpenseAfterProvisionForLosses	Interest Income (Expense) After Provision For Losses	NO	NO	NO	NO
83	Income statement	fac:InterestIncomeExpenseOperatingNet	Interest Income (Expense) Operating, Net	NO	NO	NO	NO
84	Income statement	fac:NetIncomeLoss	Net Income (Loss)	YES	NO	NO	NO
85	Income statement	fac:NetIncomeLossAttributableToNoncontrollingInterest	Net Income (Loss) Attributable To Noncontrolling Interest	NO	NO	NO	NO
86	Income statement	fac:NetIncomeLossAttributableToNoncontrollingInterestPlusPreferredStockDividendsAndOtherAdjustments	Net Income (Loss) Attributable to Noncontrolling Interest Plus Preferred Stock Dividends and Other Adjustments	NO	NO	NO	NO
87	Income statement	fac:NetIncomeLossAttributableToNonredeemableNoncontrollingInterest	Net Income (Loss) Attributable to Nonredeemable Noncontrolling Interest	NO	NO	NO	NO
88	Income statement	fac:NetIncomeLossAttributableToParent	Net Income (Loss) Attributable To Parent	NO	NO	NO	NO
89	Income statement	fac:NetIncomeLossAttributableToRedeemableNoncontrollingInterest	Net Income (Loss) Attributable to Redeemable Noncontrolling Interest	NO	NO	NO	NO
90	Income statement	fac:NetIncomeLossAvailableToCommonStockholdersBasic	Net Income (Loss) Available To Common Stockholders, Basic	NO	NO	NO	NO
91	Income statement	fac:NoninterestExpense	Noninterest Expense	NO	NO	NO	YES
92	Income statement	fac:NoninterestIncome	Noninterest Income	NO	NO	NO	YES
93	Income statement	fac:NonoperatingGainsLosses	Nonoperating Gains (Losses)	NO	NO	NO	NO
94	Income statement	fac:NonoperatingIncomeLoss	Nonoperating Income (Expense)	NO	NO	NO	YES
95	Income statement	fac:NonoperatingIncomeLossPlusInterestAndDebtExpense	Nonoperating Income (Loss) Plus Interest and Debt Expense	NO	NO	NO	NO
96	Income statement	fac:NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments	Nonoperating Income (Loss) Plus Interest and Debt Expense Plus Income (Loss) from Equity Method Investments	NO	NO	NO	NO
97	Income statement	fac:OperatingAndNonoperatingCostsAndExpenses	Operating and Nonoperating Costs and Expenses	NO	NO	NO	NO
98	Income statement	fac:OperatingAndNonoperatingRevenues	Operating and Nonoperating Revenues	NO	NO	NO	NO
99	Income statement	fac:OperatingExpenses	Operating Expenses	YES	NO	NO	YES
100	Income statement	fac:OperatingIncomeLoss	Operating Income (Loss)	YES	NO	NO	NO
101	Income statement	fac:OtherOperatingIncomeExpenses	Other Operating Income (Expenses)	NO	NO	NO	YES
102	Income statement	fac:ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic	Participating Securities, Distributed and Undistributed Earnings (Loss), Basic	NO	NO	NO	NO
103	Income statement	fac:PreferredStockDividendsAndOtherAdjustments	Preferred Stock Dividends And Other Adjustments	NO	NO	NO	YES
104	Income statement	fac:ProvisionForLoanLeaseAndOtherLosses	Provision For Loan, Lease, And Other Losses	NO	NO	NO	NO
105	Income statement	fac:Revenues	Revenues	YES	NO	NO	YES
106	Income statement	fac:RevenuesExcludingInterestDividends	Revenues, Excluding Interest and Dividends	NO	NO	NO	YES
107	Income statement	fac:RevenuesNetInterestExpense	Revenues, Net of Interest Expense	NO	NO	NO	YES
108	Income statement	fac:UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic	Undistributed Earnings (Loss) Allocated to Participating Securities, Basic	NO	NO	NO	NO
109	Key Ratios	fac:ReturnOnAssets	Return on Assets (ROA)	NO	NO	NO	NO
110	Key Ratios	fac:ReturnOnEquity	Return on Equity (ROE)	NO	NO	NO	NO
111	Key Ratios	fac:ReturnOnSales	Return on Sales (ROS)	NO	NO	NO	NO
112	Key Ratios	fac:SustainableGrowthRate	Sustainable Growth Rate (SGR)	NO	NO	NO	NO