SFAC 8 Elements of Financial Statements Plus
The SFAC 8 Elements of Financial Statements Plus expands the SFAC 8 example slightly by adding not-for-profit entity terms, structures, associations, assertions, and facts.
Summary
- Overview: (Human | Machine) This is an XBRL taxonomy and XBRL Intance shows the terms, associations between terms, assertions of the representation.
- Terms: (Human | Machine) These are the terms.
- Associations: (Human | Machine) These are the assertions.
- Assertions: (Human | Machine) These are the assertions.
- Facts: (Human | Machine) These are the facts which are reported.
- Rendering: (Human).
Documentation
- Documentation
- Download ZIP Archive of All Files
- Download ZIP Archive Containing Microsoft Access Database
- Download XBRL Cloud Evidence Package (review tool)
Basic XBRL Files
- Raw XBRL
- Inline XBRL (autogenerated by XBRL Cloud)
- Inline XBRL (autogenerated by Access application)
- Human Readable Review Tool (provided by XBRL Cloud)
- Validation (Auditchain Pacioli)
- XBRL Taxonomy schema
- XBRL labels
- XBRL references
- XBRL presentation relations
- XBRL calculation relations
- XBRL definition relations
- Consistency rules (Rule-Consistency-Code-BS01-formula.xml)
- Consistency rules (Rule-Consistency-Code-CNA01-formula.xml)
- Consistency rules (Rule-Consistency-Code-IS01-formula.xml)
- Consistency rules (Rule-Consistency-Code-NP01-formula.xml)
- Consistency rules (Rule-Consistency-Code-NP02-formula.xml)
- RollForward rules (Rule-RollForward-Code-CNP01-formula.xml)
- RollForward rules (Rule-RollForward-Code-SHE01-formula.xml)
- Other nonstandard rules (Rule-Arithmetic-Other-formula.xml)
Disclosure Mechanics and Reporting Checklist XBRL files
- Download files (with disclosure rules)
- XBRL Instance which includes disclosure mechanics and reporting rules
- Disclosure Mechanics Rules
- Disclosure Mechanics Rules, extended link roles
- Disclosure Mechanics Rules, Balance Sheet
- Disclosure Mechanics Rules, Comprehensive Income
- Disclosure Mechanics Rules, Changes in Equity
- Disclosure Mechanics Rules, Changes in Fund Balance
- Disclosure Mechanics Rules, Changes in Net Assets
- Disclosure Mechanics Rules, Fund Balance
- Disclosure Mechanics Rules, Net Assets
- Disclosure Rules, was called reporting checklist
- Disclosure Rules, extended link definition
- Disclosures
- Disclosures presentation relations
- Disclosures definition relations
Type-Subtype Associations
- Set of Type-Subtype Assocations (XBRL Taxonomy Schema)
- Type-Subtype Assocations (XBRL Definition Relations)
- Definition of extended link role (XBRL Taxonomy Schema)
- JPEG Image of Type-Subtype Associations
- Pacioli Type-Subtype Associations View 1
- Pacioli Type-Subtype Associations View 2
Last updated: 3/9/2020 8:19:50 AM
