Financial Report Ontology

# Label Name
* Characteristics
1 Characteristic fro:Characteristic
2 Economic Entity Context Associated Characteristic fro:EconomicEntityContextAssociatedCharacteristic
3 Reporting Entity fro:ReportingEntity
4 Legal Entity fro:LegalEntity
5 Business Segment fro:BusinessSegment
6 Geographic Area fro:GeographicArea
7 Operating Segment fro:OperatingSegment
8 Temporal or Time Related Context Characteristic fro:TemporalOrTimeRelatedContextCharacteristic
9 Calendar Period fro:CalendarPeriod
10 Fiscal Period fro:FiscalPeriod
11 Report Date fro:ReportDate
12 Categorization Related Characteristic fro:CategorizationRelatedCharacteristic
13 Event fro:Event
14 Transaction fro:Transaction
15 Other Circumstance fro:OtherCircumstance
16 Reporting Scenario fro:ReportingScenario
17 Instrument fro:Instrument
18 Class fro:Class
19 Range fro:Range
20 Line Items (Reporting Concept) fro:LineItemsReportingConcept
* Disclosures
21 Disclosure fro:Disclosure
22 Primary Financial Statement fro:PrimaryFinancialStatement
23 Balance Sheet (Statement of Financial Position) fro:BalanceSheetStatementFinancialPosition
24 Statement of Comprehensive Income and Statement of Income fro:StatementComprehensiveIncomeStatementIncome
25 Statement of Income (Statement of Financial Condition) fro:StatementIncomeStatementFinancialCondition
26 Statement of Comprehensive Income fro:StatementComprehensiveIncome
27 Statement of Changes in Equity fro:StatementChangesInEquity
28 Statement of Cash Flows fro:StatementCashFlows
29 Statement of Cash Flows, Indirect Method fro:StatementCashFlowsIndirectMethod
30 Statement of Cash Flows, Direct Method fro:StatementCashFlowsDirectMethod
31 Significant Accounting Policy fro:SignificantAccountingPolicy
32 Disclosure Note fro:DisclosureNote
33 Reporting Entity Information (Organization Information) fro:ReportingEntityInformationOrganizationInformation
34 Consolidation Information fro:ConsolidationInformation
35 Basis of Reporting and Presentation of Financial Statement fro:BasisReportingPresentationFinancialStatement
36 Financial Statement Account Disclosure Note fro:FinancialStatementAccountDisclosureNote
37 Broad Transaction Category fro:BroadTransactionCategory
38 Supplementary Information fro:SupplementaryInformation
* Financial Report Set
39 Financial Report Set fro:FinancialReportSet
40 Peers fro:Peers
41 DOW 30 fro:DOW30
42 Fortune 100 fro:Fortune100
43 Fortune 500 fro:Fortune500
44 S&P 500 fro:SP500
45 Russell 2000 fro:Russell2000
46 Russell 3000 fro:Russell3000
* Financial Reporting Framework
47 Financial Reporting Frameworks fro:FinancialReportingFrameworks
48 US GAAP fro:USGAAP
49 IFRS fro:IFRS
50 Income Tax Basis (US) fro:IncomeTaxBasisUS
51 FRF SMEs (AICPA) fro:FRFSMEsAICPA
52 Other Comprehensive Basis of Accounting fro:OtherComprehensiveBasisAccounting
53 Financial Reporting for State and Local Governmental Entities (US) fro:FinancialReportingForStateLocalGovernmentalEntitiesUS
* Fundamental Accounting Concept
54 Fundamental Accounting Concept fro:FundamentalAccountingConcept
55 Assets fro:Assets
56 Current Assets fro:CurrentAssets
57 Noncurrent Assets fro:NoncurrentAssets
58 Liabilities fro:Liabilities
59 Current Liabilities fro:CurrentLiabilities
60 Noncurrent Liabilities fro:NoncurrentLiabilities
61 Commitments and Contingencies fro:CommitmentsContingencies
62 Temporary Equity fro:TemporaryEquity
63 Equity fro:Equity
64 Equity Attributable to Parent fro:EquityAttributableToParent
65 Equity Attributable to Noncontrolling Interest fro:EquityAttributableToNoncontrollingInterest
66 Liabilities and Equity fro:LiabilitiesEquity
67 Net Cash Flow fro:NetCashFlow
68 Net Cash Flow from Operating Activities fro:NetCashFlowFromOperatingActivities
69 Net Cash Flow from Operating Activities, Continuing fro:NetCashFlowFromOperatingActivitiesContinuing
70 Net Cash Flow from Operating Activities, Discontinued fro:NetCashFlowFromOperatingActivitiesDiscontinued
71 Net Cash Flow from Investing Activities fro:NetCashFlowFromInvestingActivities
72 Net Cash flow from Investing Activities, Continuing fro:NetCashFlowFromInvestingActivitiesContinuing
73 Net Cash Flow from Investing Activities, Discontinued fro:NetCashFlowFromInvestingActivitiesDiscontinued
74 Net Cash Flow from Financing Activities fro:NetCashFlowFromFinancingActivities
75 Net Cash flow from Financing Activities, Continuing fro:NetCashFlowFromFinancingActivitiesContinuing
76 Net Cash Flow from Financing Activities, Discontinued fro:NetCashFlowFromFinancingActivitiesDiscontinued
77 Exchange Gains (Losses) fro:ExchangeGainsLosses
78 Net Cash Flow, Continuing fro:NetCashFlowContinuing
79 Net Cash Flow, Discontinued fro:NetCashFlowDiscontinued
80 Gross Profit fro:GrossProfit
81 Revenues fro:Revenues
82 Cost of Revenues fro:CostRevenues
83 Operating Expenses fro:OperatingExpenses
84 Costs and Expenses fro:CostsExpenses
85 Other Operating Income (Expenses) (Shouldn't this be Other Operating Gains (Losses)??? fro:OtherOperatingIncomeExpensesShouldntThisBeOtherOperatingGainsLosses
86 Operating Income (Loss) fro:OperatingIncomeLoss
87 Nonoperating Income (Loss) fro:NonoperatingIncomeLoss
88 Interest and Debt Expense fro:InterestDebtExpense
89 Income (Loss) from Equity Method Investments fro:IncomeLossFromEquityMethodInvestments
90 Income (Loss) from Continuing Operations Before Tax fro:IncomeLossFromContinuingOperationsBeforeTax
91 Income Tax Expense (Benefit) fro:IncomeTaxExpenseBenefit
92 Income (Loss) from Continuing Operations After Tax fro:IncomeLossFromContinuingOperationsAfterTax
93 Income (Loss) from Discontinued Operations, Net of Tax fro:IncomeLossFromDiscontinuedOperationsNetTax
94 Extraordinary Items of Income (Expense), Net of Tax fro:ExtraordinaryItemsIncomeExpenseNetTax
95 Net Income (Loss) fro:NetIncomeLoss
96 Net Income Attributable to Parent fro:NetIncomeAttributableToParent
97 Preferred Stock Dividends and Other Adjustments fro:PreferredStockDividendsOtherAdjustments
98 Net Income (Loss) Available to Common Stockholders, Basic fro:NetIncomeLossAvailableToCommonStockholdersBasic
99 Net Income Attributable to Noncontrollling Interest fro:NetIncomeAttributableToNoncontrolllingInterest
100 Other Comprehensive Income (Loss) fro:OtherComprehensiveIncomeLoss
101 Comprehensive Income (Loss) fro:ComprehensiveIncomeLoss
* Implementation Layer
102 Report Element fro:ReportElement
103 Network fro:Network
104 Table fro:Table
105 Axis fro:Axis
106 Member fro:Member
107 Line Item fro:LineItem
108 Concept fro:Concept
109 Abstract fro:Abstract
* Implementation Layer - Relationships
110 Relationship fro:Relationship
111 Report Component Arrangement Patterns fro:ReportComponentArrangementPatterns
112 Member Arrangement Patterns fro:MemberArrangementPatterns
113 Partial Set fro:PartialSet
114 Complete Flat Set fro:CompleteFlatSet
115 Complete Hierarchical Set fro:CompleteHierarchicalSet
116 Complete Complex Set fro:CompleteComplexSet
117 Concept Arrangement Patterns fro:ConceptArrangementPatterns
118 Roll Up fro:RollUp
119 Roll Forward fro:RollForward
120 Adjustment fro:Adjustment
121 Variance fro:Variance
122 Hierarchy fro:Hierarchy
123 Complex Computation fro:ComplexComputation
124 Grid (Pseudo pattern) fro:GridPseudoPattern
125 Business Rule fro:BusinessRule
126 Verification Rule fro:VerificationRule
127 Key Financial Ratio fro:KeyFinancialRatio
* Interoperability Layer
128 Thing (OWL) fro:ThingOWL
129 Entity (BFO) fro:EntityBFO
130 Occurrent (BFO) fro:OccurrentBFO
131 Continuant (BFO) fro:ContinuantBFO
132 Financial Report fro:FinancialReport
* Report Layer
133 Financial Report fro:FinancialReport
134 Report Component fro:ReportComponent
135 Fact fro:Fact
136 Characteristic fro:Characteristic
137 Fact Value fro:FactValue
138 Parenthetical Explanation fro:ParentheticalExplanation
* Reporting Concept Type
139 Reporting Concept Type fro:ReportingConceptType
140 Asset fro:Asset
141 Liability fro:Liability
142 Equity fro:Equity
143 Revenue fro:Revenue
144 Expense fro:Expense
145 Gain fro:Gain
146 Loss fro:Loss
147 Comprehensive Income fro:ComprehensiveIncome
148 Investment by Owner fro:InvestmentByOwner
149 Distribution to Owner fro:DistributionToOwner
* Reporting Entity Component
150 Reporting Entity Component fro:ReportingEntityComponent
151 Reporting Entity fro:ReportingEntityCopy
152 Economic Entity (Accounting Entity) fro:EconomicEntityAccountingEntity
153 Legal Entity fro:LegalEntityCopy
154 Consolidated Entity fro:ConsolidatedEntity
155 Parent Holding Company fro:ParentHoldingCompany
156 Business Segment fro:BusinessSegmentCopy
157 Geographic Area fro:GeographicAreaCopy
158 Operating Segment fro:OperatingSegmentCopy
159 Asset Group (Disposal Group) fro:AssetGroupDisposalGroup
160 Subsidiary fro:Subsidiary
161 Reportable Segment fro:ReportableSegment
162 Business Unit fro:BusinessUnit
163 Reporting Unit fro:ReportingUnit
* Reporting Entity Identifier
164 Reporting Entity Identifier fro:ReportingEntityIdentifier
165 CIK (SEC) fro:CIKSEC
166 DUNS fro:DUNS
167 CUSIP fro:CUSIP
* Reporting Entity Industry/Activity Breakdown
168 Reporting Entity Industry/Activity Breakdown fro:ReportingEntityIndustryActivityBreakdown
169 Major Industry fro:MajorIndustry
170 Sectory fro:Sectory
171 Subindustry fro:Subindustry
172 Accounting Industry/Activity (Industry Audit Guide) fro:AccountingIndustryActivityIndustryAuditGuide
173 SIC fro:SIC
174 NAICS fro:NAICS
* Reporting Entity Type
175 Reporting Entity Type fro:ReportingEntityType
176 Corporation fro:Corporation
177 Partnership fro:Partnership
178 State or Local Governmental Entity fro:StateOrLocalGovernmentalEntity
179 Association or Cooperative fro:AssociationOrCooperative
180 Sole Proprietor fro:SoleProprietor