Fundamental Accounting Concept Relations
Balance Sheet Styles
Classified
Classified (alternative, with fixed assets)
Unclassified
Liquidity basis (Net assets)
Income Statement Styles
Multi-step with Operating Income (Loss)
Single-step with Operating Income (Loss)
Single-step without Operating Income (Loss)
Single-step without Operating Income (Loss); Revenues, Operating income (expense), Nonoperating income (expense)
Interest-based Revenues
Insurance-based Revenues
Cash Flow Statement Styles
Exchange Gains (Losses) Part of Net Cash Flow
Exchange Gains (Losses) Part of Roll Forward of Cash and Cash Equivalents