Topic: A topic is a category into which a disclosure fits. Topics losely follow the Accounting Standards Codification (ASC) topics.

The following is a summary of topics:
  • Primary Financial Statements
    • Balance sheet
    • Balance sheet parenthetical
    • Income statement
    • Cash flows statement
    • Statement of changes in equity
  • Organization
  • Consolidation
  • Significant Accounting Policies
  • Basis of Reporting
    • Accounting Changes
    • Use of Estimates
    • Prior Period Adjustments
    • Changing Prices (Hyperinflation)
    • Earnings Per Share
    • Financial Instruments
    • Interim Reporting
    • Risks Uncertainties
    • Segment Reporting
    • Specialized Activities
    • Discontinued Operations
  • Financial Statement Accounts
    • Cash and Cash Equivalents
    • Receivables
    • Debt and Equity Securities
    • Equity Method Joint Ventures
    • Investments - Other
    • Inventory
    • Deferred Costs
    • Property, Plant, and Equipment
    • Intangible Assets, Goodwill and Other
    • Payables Accruals
    • Asset Retirement Obligations
    • Exit or Disposal Cost Obligations
    • Deferred Revenue
    • Contingencies
    • Commitments
    • Guarantees
    • Debt
    • Distinguising Liabilities from Equity
    • Equity
    • Revenue Recognition
    • Cost of Sales, Services
    • Compensation Related Costs, General
    • Stock Compensation
    • Post-employment But Pre-retirement Costs
    • Postretirement Pension Costs
    • Other Expenses
    • Research and Development Costs
    • IncomeTaxes
  • Broad Transactional Categories
    • Business Combinations and Reorganizations
    • Derivative Instruments and Hedging Activities
    • Consolidation
    • Financial Instruments Disclosure
    • Foreign Operations and Currency Translation
    • Interest
    • Leases, Operating
    • Leases, Capital
    • Leases, Sale and Leaseback
    • Nonmonetary Transactions
    • Related Party Disclosures
    • Subsequent Events
    • Unusual or Infrequent Items
    • Extraordinary Items
    • Transfers and Servicing