US GAAP Financial Service Framework An Overview. Commercial & Industrial Primary Terms (usfr-pt) Management Report (usfr-mr) General Concepts (usfr-gc)

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Presentation transcript:

US GAAP Financial Service Framework An Overview

Commercial & Industrial Primary Terms (usfr-pt) Management Report (usfr-mr) General Concepts (usfr-gc) Global Common Document (int-gcd) Accountants Report (int-ar) SEC Certification (usfr-sec-cert) Notes and MD&A (usfr-namda) US Financial Reporting Taxonomy Framework Financial Services Terms (usfr-fst) Banking and Savings Institutions Insurance Broker Dealer Investment 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 & Lodging Telecomm Services

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)

Primary Terms (usfr-pt) Management Report (usfr-mr) General Concepts (usfr-gc) Global Common Document (int-gcd) Accountants Report (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

Primary Terms (usfr-pt) Management Report (usfr-mr) General Concepts (usfr-gc) Global Common Document (int-gcd) Accountants Report (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

Primary Terms (usfr-pt) Management Report (usfr-mr) General Concepts (usfr-gc) Global Common Document (int-gcd) Accountants Report (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

Primary Terms (usfr-pt) Management Report (usfr-mr) General Concepts (usfr-gc) Global Common Document (int-gcd) Accountants Report (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