. . 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
|
notes
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.