US GAAP Topics

RDF

Line Topic Label Topic Name Topic Parent Name Defined By
1 Depository and Lending DepositoryAndLending IndustrySpecific https://asc.fasb.org/topic&trid=2209208
2 Brokers and Dealers BrokersAndDealers IndustrySpecific https://asc.fasb.org/topic&trid=2176223
3 Insurance Insurance IndustrySpecific https://asc.fasb.org/topic&trid=2303980
4 Investment Companies InvestmentCompanies IndustrySpecific https://asc.fasb.org/topic&trid=2303982
5 Mortgage Banking MortgageBanking IndustrySpecific https://asc.fasb.org/topic&trid=2176497
6 FinancialServices-Title Plant FinancialServicesTitlePlant IndustrySpecific https://asc.fasb.org/topic&trid=2123849
7 Extractive Activities-Mining ExtractiveActivitiesMining IndustrySpecific https://asc.fasb.org/topic&trid=2155974
8 Extractive Activities-Oil and Gas ExtractiveActivitiesOilAndGas IndustrySpecific https://asc.fasb.org/topic&trid=2145477
9 Health Care Entities HealthCareEntities IndustrySpecific https://asc.fasb.org/topic&trid=2288991
10 Contractors-Construction ContractorsConstruction IndustrySpecific https://asc.fasb.org/topic&trid=2144811
11 Not-for-Profit Entities NotForProfitEntities IndustrySpecific https://asc.fasb.org/topic&trid=2209682
12 Development Stage Entities DevelopmentStageEntities IndustrySpecific https://asc.fasb.org/topic&trid=2175980
13 Plan Accounting-Defined Benefit Pension Plans PlanAccountingDefinedBenefitPensionPlans IndustrySpecific https://asc.fasb.org/topic&trid=2210240
14 Principles of Consolidation PrinciplesOfConsolidation OrganizationConsolidationPresentationFinancialStatements https://asc.fasb.org/topic&trid=2122149
15 Basis of Reporting BasisOfReporting BasisOfFinancialStatementPresentation https://asc.fasb.org/topic&trid=2122149
16 Commercial and Industrial CommercialAndIndustrial IndustrySpecific https://asc.fasb.org/area&trid=2122797
17 Balance Sheet BalanceSheet PrimaryFinancialStatements https://asc.fasb.org/topic&trid=2122208
18 Income Statement IncomeStatement PrimaryFinancialStatements https://asc.fasb.org/topic&trid=2122288
19 Cash Flow Statement CashFlowStatement PrimaryFinancialStatements https://asc.fasb.org/topic&trid=2134446
20 Statement of Changes in Equity StatementShareholderEquity PrimaryFinancialStatements https://asc.fasb.org/topic&trid=2122265
21 Comprehensive Income ComprehensiveIncome PrimaryFinancialStatements https://asc.fasb.org/topic&trid=2134417
22 Organization Organization OrganizationConsolidationPresentationFinancialStatements https://asc.fasb.org/extlink&oid=6927468&loc=d3e6003-108592
23 Consolidation Information ConsolidationInformation OrganizationConsolidationPresentationFinancialStatements https://asc.fasb.org/extlink&oid=6927468&loc=d3e6003-108592
24 Presentation of Financial Statements PresentationFinancialStatements OrganizationConsolidationPresentationFinancialStatements https://asc.fasb.org/extlink&oid=6927468&loc=d3e6003-108592
25 Accounting Policies AccountingPolicies SignificantAccountingPolicies https://asc.fasb.org/section&nav_type=topic_page&analyticsAssetName=topic_page_para_group&trid=2122385#d3e18722-107790
26 New Accounting Pronouncements NewAccountingPronouncements SignificantAccountingPolicies https://asc.fasb.org/
27 Other Accounting Policies Related OtherAccountingPoliciesRelated SignificantAccountingPolicies https://asc.fasb.org/
28 Cash and Cash Equivalents CashAndCashEquivalents FinancialStatementAccounts https://asc.fasb.org/topic&trid=2122426
29 Receivables Receivables FinancialStatementAccounts https://asc.fasb.org/topic&trid=2196771
30 Investments-Debt and Equity Securities DebtAndEquitySecurities FinancialStatementAccounts https://asc.fasb.org/topic&trid=2196928
31 Investments-Equity Method Joint Ventures EquityMethodJointVentures FinancialStatementAccounts https://asc.fasb.org/topic&trid=2196965
32 Investments-Other InvestmentsOther FinancialStatementAccounts https://asc.fasb.org/topic&trid=2197064
33 Inventory Inventory FinancialStatementAccounts https://asc.fasb.org/topic&trid=2126998
34 Other Assets and Deferred Costs DeferredCosts FinancialStatementAccounts https://asc.fasb.org/topic&trid=2127033
35 Property, Plant, and Equipment PropertyPlantAndEquipment FinancialStatementAccounts https://asc.fasb.org/topic&trid=2155823
36 Intangibles-Goodwill and Other IntangibleAssetsGoodwillAndOther FinancialStatementAccounts https://asc.fasb.org/topic&trid=2144416
37 Payables Accruals (Liabilities) PayablesAccruals FinancialStatementAccounts https://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
38 Asset Retirement Obligations and Environmental Obligations AssetRetirementObligations FinancialStatementAccounts https://asc.fasb.org/topic&trid=2175650
39 Exit or Disposal Cost Obligations ExitOrDisposalCostObligations FinancialStatementAccounts https://asc.fasb.org/topic&trid=2175745
40 Deferred Revenue DeferredRevenue FinancialStatementAccounts https://asc.fasb.org/topic&trid=2122452
41 Commitments Commitments FinancialStatementAccounts https://asc.fasb.org/topic&trid=2144648
42 Contingencies Contingencies FinancialStatementAccounts https://asc.fasb.org/topic&trid=2127136
43 Guarantees Guarantees FinancialStatementAccounts https://asc.fasb.org/topic&trid=2155896
44 Debt Debt FinancialStatementAccounts https://asc.fasb.org/topic&trid=2208564
45 Distinguishing Liabilities from Equity (Temporary Equity) DistinguishingLiabilitiesFromEquity FinancialStatementAccounts https://asc.fasb.org/topic&trid=2175786
46 Equity Equity FinancialStatementAccounts https://asc.fasb.org/topic&trid=2208762
47 Revenue Recognition RevenueRecognition FinancialStatementAccounts https://asc.fasb.org/topic&trid=2197195
48 Cost of Sales and Services CostOfSalesServices FinancialStatementAccounts https://asc.fasb.org/topic&trid=2122478
49 Compensation-General CompensationRelatedCostsGeneral FinancialStatementAccounts https://asc.fasb.org/topic&trid=2127225
50 Compensation-Nonretirement Postemployment Benefits PostEmploymentButPreRetirementCosts FinancialStatementAccounts https://asc.fasb.org/topic&trid=2197446
51 Compensation-Retirement Benefits PostretirementPensionCosts FinancialStatementAccounts https://asc.fasb.org/topic&trid=2235017
52 Compenstation-Stock Compensation StockCompensation FinancialStatementAccounts https://asc.fasb.org/topic&trid=2228938
53 Other Expenses OtherExpenses FinancialStatementAccounts https://asc.fasb.org/topic&trid=2122503
54 Research and Development ResearchAndDevelopmentCosts FinancialStatementAccounts https://asc.fasb.org/topic&trid=2127265
55 Income Taxes IncomeTaxes FinancialStatementAccounts https://asc.fasb.org/topic&trid=2144680
56 Accounting Changes AccountingChanges BasisReporting https://asc.fasb.org/glossary&letter=A
57 Error Corrections (Prior Period Adjustments) PriorPeriodAdjustments BasisReporting https://asc.fasb.org/topic&trid=2122394
58 Changing Prices (Hyperinflation) ChangingPricesHyperinflation BasisReporting https://asc.fasb.org/topic&trid=2175615
59 Earnings Per Share EarningsPerShare BasisReporting https://asc.fasb.org/topic&trid=2144383
60 Interim Reporting InterimReporting BasisReporting https://asc.fasb.org/topic&trid=2126967
61 Risks Uncertainties RisksUncertainties BasisReporting https://asc.fasb.org/topic&trid=2134479
62 Segment Reporting SegmentReporting BasisReporting https://asc.fasb.org/topic&trid=2134510
63 Use of Estimates UseOfEstimates BasisReporting https://asc.fasb.org/extlink&oid=6927468&loc=d3e6003-108592
64 Specialized Activities SpecializedActivities BasisReporting https://asc.fasb.org/
65 Discontinued Operations DiscontinuedOperations BasisReporting https://asc.fasb.org/
66 Business Combinations BusinessCombinations BroadTransactionalCategories https://asc.fasb.org/topic&trid=2303972
67 Collaborative Arrangements CollaborativeArrangements BroadTransactionalCategories https://asc.fasb.org/topic&trid=5833765
68 Consolidation Consolidation BroadTransactionalCategories https://asc.fasb.org/topic&trid=2197479
69 Derivatives and Hedging DerivativeInstrumentsAndHedgingActivities BroadTransactionalCategories https://asc.fasb.org/topic&trid=2229140
70 Fair Value Measurement FairValueMeasurement BroadTransactionalCategories https://asc.fasb.org/topic&trid=2155941
71 Financial Instruments FinancialInstruments BroadTransactionalCategories https://asc.fasb.org/topic&trid=2134543
72 Foreign Currency Matters ForeignOperationsAndCurrencyTranslation BroadTransactionalCategories https://asc.fasb.org/topic&trid=2175825
73 Interest Interest BroadTransactionalCategories https://asc.fasb.org/topic&trid=2127328
74 Leases-Operating LeasesOperating BroadTransactionalCategories https://asc.fasb.org/subtopic&trid=2208979
75 Leases-Capital LeasesCapital BroadTransactionalCategories https://asc.fasb.org/subtopic&trid=2209026
76 Leases-Sale and Leaseback LeasesSaleAndLeaseback BroadTransactionalCategories https://asc.fasb.org/subtopic&trid=2209073
77 Nonmonetary Transactions NonmonetaryTransactions BroadTransactionalCategories https://asc.fasb.org/topic&trid=2127423
78 Related Party Disclosures RelatedPartyDisclosures BroadTransactionalCategories https://asc.fasb.org/topic&trid=2122745
79 Reorganizations Reorganizations BroadTransactionalCategories https://asc.fasb.org/topic&trid=2209115
80 Subsequent Events SubsequentEvents BroadTransactionalCategories https://asc.fasb.org/topic&trid=2122774
81 Unusual or Infrequent Items UnusualOrInfrequentItems BroadTransactionalCategories https://asc.fasb.org/subtopic&trid=2122313
82 Extraordinary Items ExtraordinaryItems BroadTransactionalCategories https://asc.fasb.org/subtopic&trid=2122313
83 Transfers and Servicing TransfersAndServicing BroadTransactionalCategories https://asc.fasb.org/topic&trid=2197590
84 Agriculture Agriculture IndustrySpecific https://asc.fasb.org/topic&trid=2148093
85 Airlines Airlines IndustrySpecific https://asc.fasb.org/topic&trid=2122798
86 Contractors-Construction ContractorsConstruction IndustrySpecific https://asc.fasb.org/topic&trid=2144811
87 Development Stage Entities DevelopmentStageEntities IndustrySpecific https://asc.fasb.org/topic&trid=2175980
88 Entertainment-Broadcasters Broadcasting IndustrySpecific https://asc.fasb.org/topic&trid=2123033
89 Entertainment-Cable Television CableTelevision IndustrySpecific https://asc.fasb.org/topic&trid=2127477
90 Entertainment-Casinos Casinos IndustrySpecific https://asc.fasb.org/topic&trid=2123214
91 Entertainment-Films MotionPictures IndustrySpecific https://asc.fasb.org/topic&trid=2123363
92 Entertainment-Music RecordsAndMusicIndustry IndustrySpecific https://asc.fasb.org/topic&trid=2123672
93 Extractive Activities-Mining ExtractiveActivitiesMining IndustrySpecific https://asc.fasb.org/topic&trid=2155974
94 Financial Services-Brokers and Dealers FinancialServicesBrokersAndDealers IndustrySpecific https://asc.fasb.org/topic&trid=2176223
95 Financial Services-Depository and Lending FinancialServicesDepositoryAndLending IndustrySpecific https://asc.fasb.org/topic&trid=2209208
96 Financial Services-Insurance FinancialServicesInsurance IndustrySpecific https://asc.fasb.org/topic&trid=2303980
97 Financial Services-Investment Companies FinancialServicesInvestmentCompanies IndustrySpecific https://asc.fasb.org/topic&trid=2303982
98 Financial Services-Mortgage Banking FinancialServicesMortgageBanking IndustrySpecific https://asc.fasb.org/topic&trid=2176497
99 Financial Services-Title Plant FinancialServicesTitlePlant IndustrySpecific https://asc.fasb.org/topic&trid=2123849
100 Franchisors FranchisorAccounting IndustrySpecific https://asc.fasb.org/topic&trid=2123880
101 Health Care Entities HealthCareEntities IndustrySpecific https://asc.fasb.org/topic&trid=2288991
102 Not-for-Profit Entities NotForProfitEntities IndustrySpecific https://asc.fasb.org/topic&trid=2209682
103 Plan Accounting-Defined Benefit Pension Plans PlanAccountingDefinedBenefitPensionPlans IndustrySpecific https://asc.fasb.org/topic&trid=2210240
104 Plan Accounting-Defined Contribution Pension Plans PlanAccountingDefinedContributionPensionPlans IndustrySpecific https://asc.fasb.org/topic&trid=2229423
105 Plan Accounting-Health and Welfare Benefit Plans PlanAccountingHealthWelfareBenefitPlans IndustrySpecific https://asc.fasb.org/topic&trid=2210437
106 Real Estate-General RealEstateOperations IndustrySpecific https://asc.fasb.org/topic&trid=2210437
107 Real Estate-Common Interest Realty Associations RealEstateCommonInterestRealtyAssociations IndustrySpecific https://asc.fasb.org/topic&trid=2134617
108 Real Estate-Real Estate Investment Trusts RealEstateRealEstateInvestmentTrusts IndustrySpecific https://asc.fasb.org/topic&trid=2156429
109 Real Estate-Retail Land RealEstateRetailLand IndustrySpecific https://asc.fasb.org/topic&trid=2134846
110 Real Estate-Time-Sharing Activities RealEstateTimeSharingActivities IndustrySpecific https://asc.fasb.org/topic&trid=2134977
111 Regulated Operations RegulatedOperations IndustrySpecific https://asc.fasb.org/topic&trid=2156578
112 Software Software IndustrySpecific https://asc.fasb.org/topic&trid=2197773
113 U.S. Steamship Entities USSteamshipEntities IndustrySpecific https://asc.fasb.org/topic&trid=2157037
114 Document Information DocumentInformation DocumentAndEntityInformation http://www.sec.gov/info/edgar/edgartaxonomies.shtml
115 Entity Information EntityInformation DocumentAndEntityInformation http://www.sec.gov/info/edgar/edgartaxonomies.shtml
116 Other Information OtherInformation SupplementaryInformation http://financialreportontology.wikispaces.com/Common+Practice
117 Extractive Activities-Oil and Gas ExtractiveActivitiesOilAndGas IndustrySpecific https://asc.fasb.org/topic&trid=2145477
118 Contractors-Federal Government ContractorsFederalGovernment IndustrySpecific https://asc.fasb.org/topic&trid=2145070
119 Temporary Equity TemporaryEquity FinancialStatementAccounts https://asc.fasb.org/extlink&oid=27011957&loc=SL6540498-122764
120 Commercial and Industrial CommercialAndIndustrial IndustrySpecific https://asc.fasb.org/topic&trid=2210437

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