| US GAAP |
|
US-GAAP |
| General Principles |
US GAAP |
GeneralPrinciples |
| Common Practices |
US GAAP |
CommonPractices |
| Industry Practices |
US GAAP |
IndustryPractices |
| Financial Statement Accounts |
US GAAP |
FinancialStatementAccounts |
| Broad Transactions |
US GAAP |
BroadTransactions |
| Industries |
US GAAP |
Industries |
| Transactions, Events, Circumstances |
US GAAP |
TransactionsEventsCircumstances |
| General Principles |
US GAAP |
GeneralPrinciples |
| Presentation |
General Principles |
Presentation |
| Common Practices |
US GAAP |
CommonPractices |
| Industry Practices |
US GAAP |
IndustryPractices |
| Presentation |
General Principles |
Presentation |
| Presentation of Financial Statements |
Presentation |
PresentationOfFinancialStatements |
| Industry Specific Presentations |
Presentation |
IndustrySpecificPresentations |
| Presentation of Discontinued Operations |
Presentation |
PresentationOfDiscontinuedOperations |
| Presentation of Other Matters |
Presentation |
PresentationOfOtherMatters |
| Accounting Changes and Error Corrections |
Presentation |
AccountingChangesAndErrorCorrections |
| Changing Prices |
Presentation |
ChangingPrices |
| Earnings Per Share |
Presentation |
EarningsPerShare |
| Interim Reporting |
Presentation |
InterimReporting |
| Limited Liability Entities |
Presentation |
LimitedLiabilityEntities |
| Personal Financial Statements |
Presentation |
PersonalFinancialStatements |
| Risks and Uncertainties |
Presentation |
RisksAndUncertainties |
| Segment Reporting |
Presentation |
SegmentReporting |
| Presentation of Financial Statements |
Presentation |
PresentationOfFinancialStatements |
| Industry Specific Presentations |
Presentation |
IndustrySpecificPresentations |
| Presentation of Discontinued Operations |
Presentation |
PresentationOfDiscontinuedOperations |
| Presentation of Other Matters |
Presentation |
PresentationOfOtherMatters |
| Financial Statement Accounts |
US GAAP |
FinancialStatementAccounts |
| Assets |
Financial Statement Accounts |
Assets |
| Liabilities |
Financial Statement Accounts |
Liabilities |
| Equity |
Financial Statement Accounts |
Equity |
| Assets |
Financial Statement Accounts |
Assets |
| Cash and Cash Equivalents |
Assets |
CashAndCashEquivalents |
| Receivables |
Assets |
Receivables |
| Investments - Debt and Equity Securities |
Assets |
InvestmentsDebtAndEquitySecurities |
| Investments - Equity Method and Joint Ventures |
Assets |
InvestmentsEquityMethodAndJointVentures |
| Investments - Other |
Assets |
InvestmentsOther |
| Inventory |
Assets |
Inventory |
| Other Assets and Deferred Costs |
Assets |
OtherAssetsAndDeferredCosts |
| Property, Plant and Equipment |
Assets |
PropertyPlantAndEquipment |
| Intangible Assets - Goodwill and Other |
Assets |
IntangibleAssetsGoodwillAndOther |
| Liabilities |
Financial Statement Accounts |
Liabilities |
| Asset Retirement and Environmental Obligations |
Liabilities |
AssetRetirementAndEnvironmentalObligations |
| Exit or Disposal Cost Obligations |
Liabilities |
ExitOrDisposalCostObligations |
| Deferred Revenue |
Liabilities |
DeferredRevenue |
| Contingencies |
Liabilities |
Contingencies |
| Commitments |
Liabilities |
Commitments |
| Guarantees |
Liabilities |
Guarantees |
| Debt |
Liabilities |
Debt |
| Distinguishing Liabilities from Equity |
Liabilities |
DistinguishingLiabilitiesFromEquity |
| Equity |
Financial Statement Accounts |
Equity |
| Equity Disclosures |
Equity |
EquityDisclosures |
| Broad Transactions |
US GAAP |
BroadTransactions |
| Business Combinations |
Broad Transactions |
BusinessCombinations |
| Derivatives and Hedging |
Broad Transactions |
DerivativesAndHedging |
| Consolidation |
Broad Transactions |
Consolidation |
| Financial Instruments |
Broad Transactions |
FinancialInstruments |
| Foreign Currency Matters |
Broad Transactions |
ForeignCurrencyMatters |
| Interest |
Broad Transactions |
Interest |
| Leases |
Broad Transactions |
Leases |
| Collaborative Arrangements |
Broad Transactions |
CollaborativeArrangements |
| Fair Value Measurement Disclosures |
Broad Transactions |
FairValueMeasurementDisclosures |
| Reorganizations |
Broad Transactions |
Reorganizations |
| Nonmonetary Transactions |
Broad Transactions |
NonmonetaryTransactions |
| Related Party Disclosures |
Broad Transactions |
RelatedPartyDisclosures |
| Subsequent Events |
Broad Transactions |
SubsequentEvents |
| Transfers and Servicing |
Broad Transactions |
TransfersAndServicing |
| Industries |
US GAAP |
Industries |
| Agriculture |
Industries |
Agriculture |
| Airlines |
Industries |
Airlines |
| Contractors - Construction |
Industries |
ContractorsConstruction |
| Contractors - Federal Government |
Industries |
ContractorsFederalGovernment |
| Development Stage Entities |
Industries |
DevelopmentStageEntities |
| Entertainment - Broadcasters |
Industries |
EntertainmentBroadcasters |
| Entertainment - Cable Television |
Industries |
EntertainmentCableTelevision |
| Entertainment - Films |
Industries |
EntertainmentFilms |
| Entertainment - Music |
Industries |
EntertainmentMusic |
| Entertainment - Casinos |
Industries |
EntertainmentCasinos |
| Extractive Activities - Mining |
Industries |
ExtractiveActivitiesMining |
| Extractive Activities - Oil and Gas |
Industries |
ExtractiveActivitiesOilAndGas |
| Franchisors |
Industries |
Franchisors |
| Financial Services - Brokers and Dealers |
Industries |
FinancialServicesBrokersAndDealers |
| Financial Services - Depository and Lending |
Industries |
FinancialServicesDepositoryAndLending |
| Financial Services - Insurance |
Industries |
FinancialServicesInsurance |
| Financial Services - Investment Companies |
Industries |
FinancialServicesInvestmentCompanies |
| Financial Services - Mortgage Banking |
Industries |
FinancialServicesMortgageBanking |
| Financial Services - Title Plant |
Industries |
FinancialServicesTitlePlant |
| Health Care Organizations |
Industries |
HealthCareOrganizations |
| Not-For-Profit Entities |
Industries |
NotForProfitEntities |
| Plan Accounting - Defined Benefit Pension Plans |
Industries |
PlanAccountingDefinedBenefitPensionPlans |
| Plan Accounting - Defined Contribution Pension Plans |
Industries |
PlanAccountingDefinedContributionPensionPlans |
| Plan Accounting - Health and Welfare Benefit Plans |
Industries |
PlanAccountingHealthAndWelfareBenefitPlans |
| Real Estate - General |
Industries |
RealEstateGeneral |
| Real Estate - Common Interest Realty Associations |
Industries |
RealEstateCommonInterestRealtyAssociations |
| Real Estate - Real Estate Investment Trusts |
Industries |
RealEstateRealEstateInvestmentTrusts |
| Real Estate - Retail Land |
Industries |
RealEstateRetailLand |
| Real Estate - Time Sharing Activities |
Industries |
RealEstateTimeSharingActivities |
| Regulated Operations |
Industries |
RegulatedOperations |
| Software |
Industries |
Software |
| U.S. Steamship Entities |
Industries |
USSteamshipEntities |
| Transactions, Events, Circumstances |
US GAAP |
TransactionsEventsCircumstances |
| Changes in assets and liabilities (which are not accompanied by a change in equity) |
Transactions, Events, Circumstances |
ChangesInAssetsAndLiabilities |
| Changes in assets and liabilities (which also are accompanied by a change in equity) |
Transactions, Events, Circumstances |
ChangesInAssetsAndLiabilitiesWithChangeInEquity |
| Changes in equity that do not affect assets or liabilities |
Transactions, Events, Circumstances |
ChangesInEquity |
| Changes in assets and liabilities (which are not accompanied by a change in equity) |
Transactions, Events, Circumstances |
ChangesInAssetsAndLiabilities |
| Exchanges of Assets for Assets |
Changes in assets and liabilities (which are not accompanied by a change in equity) |
ExchangesOfAssetsForAssets |
| Exchanges of liabilities for liabilities |
Changes in assets and liabilities (which are not accompanied by a change in equity) |
ExchangesOfLiablitiesForLiabilities |
| Acquisitions of assets by incurring liabilities |
Changes in assets and liabilities (which are not accompanied by a change in equity) |
AcquistionOfAssetsByIncuringLiablities |
| Settlements of liabilities by transferring assets |
Changes in assets and liabilities (which are not accompanied by a change in equity) |
SettlementsOfLiabilitiesByTransferringAssets |
| Changes in assets and liabilities (which also are accompanied by a change in equity) |
Transactions, Events, Circumstances |
ChangesInAssetsAndLiabilitiesWithChangeInEquity |
| Comprehensive income |
Changes in assets and liabilities (which also are accompanied by a change in equity) |
ComprehensiveIncome |
| Changes in equity from transfers between enterprise and its owners |
Changes in assets and liabilities (which also are accompanied by a change in equity) |
ChangesInEquityFromTransfersBetweenEnterpriseAndItsOwners |
| Changes in equity that do not affect assets or liabilities |
Transactions, Events, Circumstances |
ChangesInEquity |
| Exchanges of Assets for Assets |
Changes in assets and liabilities (which are not accompanied by a change in equity) |
ExchangesOfAssetsForAssets |
| Exchanges of liabilities for liabilities |
Changes in assets and liabilities (which are not accompanied by a change in equity) |
ExchangesOfLiablitiesForLiabilities |
| Acquisitions of assets by incurring liabilities |
Changes in assets and liabilities (which are not accompanied by a change in equity) |
AcquistionOfAssetsByIncuringLiablities |
| Settlements of liabilities by transferring assets |
Changes in assets and liabilities (which are not accompanied by a change in equity) |
SettlementsOfLiabilitiesByTransferringAssets |
| Comprehensive income |
Changes in assets and liabilities (which also are accompanied by a change in equity) |
ComprehensiveIncome |
| Revenues |
Comprehensive income |
Revenues |
| Gains |
Comprehensive income |
Gains |
| Expenses |
Comprehensive income |
Expenses |
| Losses |
Comprehensive income |
Losses |
| Changes in equity from transfers between enterprise and its owners |
Changes in assets and liabilities (which also are accompanied by a change in equity) |
ChangesInEquityFromTransfersBetweenEnterpriseAndItsOwners |
| Investments by Owners |
Changes in equity from transfers between enterprise and its owners |
InvestmentsByOwners |
| Distributions to Owners |
Changes in equity from transfers between enterprise and its owners |
DistributionsToOwners |
| Revenues |
Comprehensive income |
Revenues |
| Revenue Recognition |
Revenues |
RevenueRecognition |
| Gains |
Comprehensive income |
Gains |
| Expenses |
Comprehensive income |
Expenses |
| Cost of Sales - Services |
Expenses |
CostofSalesServices |
| Compensation - General |
Expenses |
CompensationGeneral |
| Compensation - Stock Compensation |
Expenses |
CompensationStockCompensation |
| Compensation - Nonretirement Postemployment Benefits |
Expenses |
CompensationNonretirementPostemploymentBenefits |
| Compensation - Retirement Benefits |
Expenses |
CompensationRetirementBenefits |
| Other Expenses |
Expenses |
OtherExpenses |
| Research and Development |
Expenses |
ResearchAndDevelopment |
| Income Taxes |
Expenses |
IncomeTaxes |
| Losses |
Comprehensive income |
Losses |
| Investments by Owners |
Changes in equity from transfers between enterprise and its owners |
InvestmentsByOwners |
| Distributions to Owners |
Changes in equity from transfers between enterprise and its owners |
DistributionsToOwners |
| Financial Statement |
|
FinancialStatement |
| Statement of Financial Position |
Financial Statement |
StatementOfFinancialPosition |
| Statement of Income |
Financial Statement |
StatementOfIncome |
| Statement of Comprehensive Income |
Financial Statement |
StatementOfComprehensiveIncome |
| Statement of Changes in Equity |
Financial Statement |
StatementOfChangesInEquity |
| Statement of Cash Flows |
Financial Statement |
StatementOfCashFlows |
| Statement of Financial Position |
Financial Statement |
StatementOfFinancialPosition |
| Statement of Income |
Financial Statement |
StatementOfIncome |
| Statement of Comprehensive Income |
Financial Statement |
StatementOfComprehensiveIncome |
| Statement of Changes in Equity |
Financial Statement |
StatementOfChangesInEquity |
| Statement of Cash Flows |
Financial Statement |
StatementOfCashFlows |
| Notes to Financial Statements |
|
NotesToFinancialStatement |
| Accounting Policies |
Notes to Financial Statements |
AccountingPolicies |
| Financial Disclosures |
Notes to Financial Statements |
FinancialDisclosures |
| Accounting Policies |
Notes to Financial Statements |
AccountingPolicies |
| Financial Disclosures |
Notes to Financial Statements |
FinancialDisclosures |
| Accounting Changes and Error Corrections |
Presentation |
AccountingChangesAndErrorCorrections |
| Changing Prices |
Presentation |
ChangingPrices |
| Earnings Per Share |
Presentation |
EarningsPerShare |
| Interim Reporting |
Presentation |
InterimReporting |
| Limited Liability Entities |
Presentation |
LimitedLiabilityEntities |
| Personal Financial Statements |
Presentation |
PersonalFinancialStatements |
| Risks and Uncertainties |
Presentation |
RisksAndUncertainties |
| Segment Reporting |
Presentation |
SegmentReporting |
| Cash and Cash Equivalents |
Assets |
CashAndCashEquivalents |
| Receivables |
Assets |
Receivables |
| Investments - Debt and Equity Securities |
Assets |
InvestmentsDebtAndEquitySecurities |
| Investments - Equity Method and Joint Ventures |
Assets |
InvestmentsEquityMethodAndJointVentures |
| Investments - Other |
Assets |
InvestmentsOther |
| Inventory |
Assets |
Inventory |
| Other Assets and Deferred Costs |
Assets |
OtherAssetsAndDeferredCosts |
| Property, Plant and Equipment |
Assets |
PropertyPlantAndEquipment |
| Intangible Assets - Goodwill and Other |
Assets |
IntangibleAssetsGoodwillAndOther |
| Payables and Accruals |
|
PayablesAndAccruals |
| Asset Retirement and Environmental Obligations |
Liabilities |
AssetRetirementAndEnvironmentalObligations |
| Exit or Disposal Cost Obligations |
Liabilities |
ExitOrDisposalCostObligations |
| Deferred Revenue |
Liabilities |
DeferredRevenue |
| Contingencies |
Liabilities |
Contingencies |
| Commitments |
Liabilities |
Commitments |
| Guarantees |
Liabilities |
Guarantees |
| Debt |
Liabilities |
Debt |
| Distinguishing Liabilities from Equity |
Liabilities |
DistinguishingLiabilitiesFromEquity |
| Equity Disclosures |
Equity |
EquityDisclosures |
| Revenue Recognition |
Revenues |
RevenueRecognition |
| Cost of Sales - Services |
Expenses |
CostofSalesServices |
| Compensation - General |
Expenses |
CompensationGeneral |
| Compensation - Stock Compensation |
Expenses |
CompensationStockCompensation |
| Compensation - Nonretirement Postemployment Benefits |
Expenses |
CompensationNonretirementPostemploymentBenefits |
| Compensation - Retirement Benefits |
Expenses |
CompensationRetirementBenefits |
| Other Expenses |
Expenses |
OtherExpenses |
| Research and Development |
Expenses |
ResearchAndDevelopment |
| Income Taxes |
Expenses |
IncomeTaxes |
| Business Combinations |
Broad Transactions |
BusinessCombinations |
| Derivatives and Hedging |
Broad Transactions |
DerivativesAndHedging |
| Consolidation |
Broad Transactions |
Consolidation |
| Financial Instruments |
Broad Transactions |
FinancialInstruments |
| Foreign Currency Matters |
Broad Transactions |
ForeignCurrencyMatters |
| Interest |
Broad Transactions |
Interest |
| Leases |
Broad Transactions |
Leases |
| Collaborative Arrangements |
Broad Transactions |
CollaborativeArrangements |
| Fair Value Measurement Disclosures |
Broad Transactions |
FairValueMeasurementDisclosures |
| Reorganizations |
Broad Transactions |
Reorganizations |
| Nonmonetary Transactions |
Broad Transactions |
NonmonetaryTransactions |
| Related Party Disclosures |
Broad Transactions |
RelatedPartyDisclosures |
| Subsequent Events |
Broad Transactions |
SubsequentEvents |
| Transfers and Servicing |
Broad Transactions |
TransfersAndServicing |
| Agriculture |
Industries |
Agriculture |
| Airlines |
Industries |
Airlines |
| Contractors - Construction |
Industries |
ContractorsConstruction |
| Contractors - Federal Government |
Industries |
ContractorsFederalGovernment |
| Development Stage Entities |
Industries |
DevelopmentStageEntities |
| Entertainment - Broadcasters |
Industries |
EntertainmentBroadcasters |
| Entertainment - Cable Television |
Industries |
EntertainmentCableTelevision |
| Entertainment - Films |
Industries |
EntertainmentFilms |
| Entertainment - Music |
Industries |
EntertainmentMusic |
| Entertainment - Casinos |
Industries |
EntertainmentCasinos |
| Extractive Activities - Mining |
Industries |
ExtractiveActivitiesMining |
| Extractive Activities - Oil and Gas |
Industries |
ExtractiveActivitiesOilAndGas |
| Franchisors |
Industries |
Franchisors |
| Financial Services - Brokers and Dealers |
Industries |
FinancialServicesBrokersAndDealers |
| Financial Services - Depository and Lending |
Industries |
FinancialServicesDepositoryAndLending |
| Financial Services - Insurance |
Industries |
FinancialServicesInsurance |
| Financial Services - Investment Companies |
Industries |
FinancialServicesInvestmentCompanies |
| Financial Services - Mortgage Banking |
Industries |
FinancialServicesMortgageBanking |
| Financial Services - Title Plant |
Industries |
FinancialServicesTitlePlant |
| Health Care Organizations |
Industries |
HealthCareOrganizations |
| Not-For-Profit Entities |
Industries |
NotForProfitEntities |
| Plan Accounting - Defined Benefit Pension Plans |
Industries |
PlanAccountingDefinedBenefitPensionPlans |
| Plan Accounting - Defined Contribution Pension Plans |
Industries |
PlanAccountingDefinedContributionPensionPlans |
| Plan Accounting - Health and Welfare Benefit Plans |
Industries |
PlanAccountingHealthAndWelfareBenefitPlans |
| Real Estate - General |
Industries |
RealEstateGeneral |
| Real Estate - Common Interest Realty Associations |
Industries |
RealEstateCommonInterestRealtyAssociations |
| Real Estate - Real Estate Investment Trusts |
Industries |
RealEstateRealEstateInvestmentTrusts |
| Real Estate - Retail Land |
Industries |
RealEstateRetailLand |
| Real Estate - Time Sharing Activities |
Industries |
RealEstateTimeSharingActivities |
| Regulated Operations |
Industries |
RegulatedOperations |
| Software |
Industries |
Software |
| U.S. Steamship Entities |
Industries |
USSteamshipEntities |