. .  topic map of accounting and auditing  . .


concept > accounting concept > accounting subject > financial statement element > balance sheet element


class / concept name
balance sheet element
sub-class of

financial statement element  .  XBRL-us-gaap-ci-Name  . 

other names

usfr-gc:AssetsLiabilitiesEquity

description

An element of the statement of financial position. 

instances

asset  .  liability  .  equity  .   

is the subject of / subject to

standard  .  rules of disclosure  .  rules of presentation  . 

is contained in

statement of financial position



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notes 


topic map of accounting and auditing, an ontology

an electronic thesaurus of accounting and auditing terms comprising a hierarchy of concepts and their associations AND an index of accounting and auditing internet resources and training materials built on the thesaurus

This page was first published in April 2002; last updated in June 2015.