US GAAP Financial Service Framework

7
US GAAP Financial Service Framework An Overview

description

US GAAP Financial Service Framework. An Overview. Global Common Document (int-gcd). US Financial Reporting Taxonomy Framework. General Concepts (usfr-gc). Financial Services Terms (usfr-fst). Accountants Report (int-ar). Notes and MD&A (usfr-namda). Banking and Savings Institutions. - PowerPoint PPT Presentation

Transcript of US GAAP Financial Service Framework

Page 1: US GAAP Financial Service Framework

US GAAP Financial Service Framework

An Overview

Page 2: US GAAP Financial Service Framework

Commercial & Industrial

Primary Terms(usfr-pt)

Management Report(usfr-mr)

General Concepts(usfr-gc)

Global Common Document(int-gcd)

AccountantsReport(int-ar)

SEC Certification(usfr-sec-cert)

Notes and MD&A (usfr-namda)

US Financial Reporting Taxonomy FrameworkFinancial Services

Terms(usfr-fst)

Banking and Savings

Institutions Insurance

Broker DealerInvestment Companies

Pharmaceutical

Aerospace / Defense

Telecomm Equipment

Technology Hardware

Consumer Products

Automotive

Chemicals

Not for Profits

Healthcare Organizations

Government

Construction

Utilities

Oil & Gas

Entertainment & Media

Technology Software

Retail

Real Estate Companies

Leisure & LodgingTelecomm Services

Page 3: US GAAP Financial Service Framework

Structure Common FS elements centralized in the FST

(Financial Services Terms) taxonomy. Extension Taxonomy (BASI) imports all the

schema files it needs. The PT is the only taxonomy they imports another taxonomy.

Gives the user of the FS extension the ability to tailor their taxonomy

FST has no presentation, definition or calculation links.

FST relevant links will be added when common links are identified. (Automated process)

Page 4: US GAAP Financial Service Framework

Primary Terms(usfr-pt)

Management Report(usfr-mr)

General Concepts(usfr-gc)

Global Common Document(int-gcd)

AccountantsReport(int-ar)

SEC Certification(usfr-sec-cert)

Notes and MD&A (usfr-namda)

US BASI Taxonomy Framework - Complete

Financial Services Terms

(usfr-fst)

Banking and Savings

Institutions

Page 5: US GAAP Financial Service Framework

Primary Terms(usfr-pt)

Management Report(usfr-mr)

General Concepts(usfr-gc)

Global Common Document(int-gcd)

AccountantsReport(int-ar)

SEC Certification(usfr-sec-cert)

Notes and MD&A (usfr-namda)

US Insurance Taxonomy Framework – Working Draft

Financial Services Terms

(usfr-fst)

Insurance

Page 6: US GAAP Financial Service Framework

Primary Terms(usfr-pt)

Management Report(usfr-mr)

General Concepts(usfr-gc)

Global Common Document(int-gcd)

AccountantsReport(int-ar)

SEC Certification(usfr-sec-cert)

Notes and MD&A (usfr-namda)

US Insurance Taxonomy Framework – Preparation

Financial Services Terms

(usfr-fst)

Broker Dealer

Page 7: US GAAP Financial Service Framework

Primary Terms(usfr-pt)

Management Report(usfr-mr)

General Concepts(usfr-gc)

Global Common Document(int-gcd)

AccountantsReport(int-ar)

SEC Certification(usfr-sec-cert)

Notes and MD&A (usfr-namda)

US Investment Taxonomy Framework – Not Started

Financial Services Terms

(usfr-fst)

Investment Companies