Accounting Oracle (2025)

US GAAP (2025) | IFRS FULL (2025) | FAC (2025) Details

Line Fundamental Accounting Concept (FAC) US GAAP Line Item IFRS-FULL Line Item
1 fac:Assets us-gaap:Assets ifrs-full:Assets
2 fac:CurrentAssets us-gaap:AssetsCurrent ifrs-full:CurrentAssets
3 fac:NoncurrentAssets us-gaap:AssetsNoncurrent ifrs-full:NoncurrentAssets
4 fac:LiabilitiesAndEquity us-gaap:LiabilitiesAndStockholdersEquity ifrs-full:EquityAndLiabilities
5 fac:Liabilities us-gaap:Liabilities ifrs-full:Liabilities
6 fac:CurrentLiabilities us-gaap:LiabilitiesCurrent ifrs-full:CurrentLiabilities
7 fac:NoncurrentLiabilities us-gaap:LiabilitiesNoncurrent ifrs-full:NoncurrentLiabilities
8 fac:CommitmentsAndContingencies us-gaap:CommitmentsAndContingencies ifrs-full:
9 fac:TemporaryEquity us-gaap:TemporaryEquityCarryingAmountIncludingPortionAttributableToNoncontrollingInterests ifrs-full:NO EQUIVALENT
10 fac:Equity us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest ifrs-full:Equity
11 fac:EquityAttributableToParent us-gaap:StockholdersEquity ifrs-full:EquityAttributableToOwnersOfParent
12 fac:EquityAttributableToNoncontrollingInterests us-gaap:MinorityInterest ifrs-full:NoncontrollingInterests
13 fac:Revenues us-gaap:Revenues ifrs-full:Revenue
14 fac:CostOfRevenue us-gaap:CostOfRevenue ifrs-full:CostOfSales
15 fac:GrossProfit us-gaap:GrossProfit ifrs-full:GrossProfit
16 fac:OperatingIncomeLoss us-gaap:OperatingIncomeLoss ifrs-full:ProfitLossFromOperatingActivities
17 fac:OperatingExpenses us-gaap:OperatingExpenses ifrs-full:OperatingExpenseExcludingCostOfSales
18 fac:OtherOperatingIncome us-gaap:OtherOperatingIncome ifrs-full:OtherIncome
19 fac:NonoperatingIncomeLoss us-gaap:NonoperatingIncomeExpense ifrs-full:unavailable:NonoperatingIncomeExpense
20 fac:NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments us-gaap:NonoperatingIncomeExpense ifrs-full:unavailable:NonoperatingIncomeExpense
21 fac:InterestAndDebtExpense us-gaap:InterestAndDebtExpense ifrs-full:FinanceIncomeCost
22 fac:IncomeLossFromEquityMethodInvestments us-gaap:IncomeLossFromEquityMethodInvestments ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
23 fac:IncomeLossFromContinuingOperationsBeforeTax us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest ifrs-full:ProfitLossBeforeTax
24 fac:IncomeTaxExpenseBenefit us-gaap:IncomeTaxExpenseBenefit ifrs-full:IncomeTaxExpenseContinuingOperations
25 fac:IncomeLossFromContinuingOperationsAfterTax us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest ifrs-full:ProfitLossFromContinuingOperations
26 fac:IncomeLossFromDiscontinuedOperationsNetOfTax us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTax ifrs-full:ProfitLossFromDiscontinuedOperations
27 fac:NetIncomeLoss us-gaap:ProfitLoss ifrs-full:ProfitLoss
28 fac:NetIncomeLossAttributableToNoncontrollingInterest us-gaap:NetIncomeLossAttributableToNoncontrollingInterest ifrs-full:ProfitLossAttributableToNoncontrollingInterests
29 fac:NetIncomeLossAttributableToParent us-gaap:NetIncomeLoss ifrs-full:ProfitLossAttributableToOwnersOfParent
30 fac:PreferredStockDividendsAndOtherAdjustments us-gaap:PreferredStockDividendsAndOtherAdjustments ifrs-full:NO EQUIVALENT
31 fac:UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic us-gaap:UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic ifrs-full:NO EQUIVALENT
32 fac:NetIncomeLossAvailableToCommonStockholdersBasic us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic ifrs-full:NO EQUIVALENT
33 fac:ComprehensiveIncomeLoss us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest ifrs-full:ComprehensiveIncome
34 fac:OtherComprehensiveIncomeLoss us-gaap:OtherComprehensiveIncomeLossNetOfTax ifrs-full:OtherComprehensiveIncome
35 fac:ComprehensiveIncomeLossAttributableToParent us-gaap:ComprehensiveIncomeNetOfTax ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent
36 fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterests us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests
37 fac:NetCashFlowFromOperatingActivities us-gaap:NetCashProvidedByUsedInOperatingActivities ifrs-full:CashFlowsFromUsedInOperatingActivities
38 fac:NetCashFlowFromInvestingActivities us-gaap:NetCashProvidedByUsedInInvestingActivities ifrs-full:CashFlowsFromUsedInInvestingActivities
39 fac:NetCashFlowFromFinancingActivities us-gaap:NetCashProvidedByUsedInFinancingActivities ifrs-full:CashFlowsFromUsedInFinancingActivities
40 fac:NetCashFlowExcludingExchangeGains us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffectDisposalGroupIncludingDiscontinuedOperations ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
41 fac:ExchangeGainsLosses us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents
42 fac:NetCashFlow us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect ifrs-full:IncreaseDecreaseInCashAndCashEquivalents

*

*

CC0
To the extent possible under law, the person who associated CC0 with this work has waived all copyright and related or neighboring rights to this work.