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US GAAP Financial Service Framework

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.

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US GAAP Financial Service Framework

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  1. US GAAP Financial Service Framework An Overview

  2. Global Common Document(int-gcd) US Financial Reporting Taxonomy Framework General Concepts(usfr-gc) Financial Services Terms(usfr-fst) AccountantsReport(int-ar) Notes and MD&A (usfr-namda) Banking and Savings Institutions Insurance Primary Terms(usfr-pt) Management Report(usfr-mr) Investment Companies Broker Dealer SEC Certification(usfr-sec-cert) Commercial & Industrial Real Estate Companies Pharmaceutical Chemicals Healthcare Organizations Technology Hardware Telecomm Equipment Not for Profits Consumer Products Automotive Construction Aerospace / Defense Entertainment & Media Government Technology Software Retail Oil & Gas Leisure & Lodging Telecomm Services Utilities

  3. 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)

  4. US BASI Taxonomy Framework - Complete Global Common Document(int-gcd) General Concepts(usfr-gc) AccountantsReport(int-ar) Notes and MD&A (usfr-namda) Management Report(usfr-mr) Primary Terms(usfr-pt) Financial Services Terms(usfr-fst) SEC Certification(usfr-sec-cert) Banking and Savings Institutions

  5. US Insurance Taxonomy Framework – Working Draft Global Common Document(int-gcd) General Concepts(usfr-gc) AccountantsReport(int-ar) Notes and MD&A (usfr-namda) Management Report(usfr-mr) Primary Terms(usfr-pt) Financial Services Terms(usfr-fst) SEC Certification(usfr-sec-cert) Insurance

  6. US Insurance Taxonomy Framework – Preparation Global Common Document(int-gcd) General Concepts(usfr-gc) AccountantsReport(int-ar) Notes and MD&A (usfr-namda) Management Report(usfr-mr) Primary Terms(usfr-pt) Financial Services Terms(usfr-fst) SEC Certification(usfr-sec-cert) Broker Dealer

  7. US Investment Taxonomy Framework – Not Started Global Common Document(int-gcd) General Concepts(usfr-gc) AccountantsReport(int-ar) Notes and MD&A (usfr-namda) Management Report(usfr-mr) Primary Terms(usfr-pt) Financial Services Terms(usfr-fst) SEC Certification(usfr-sec-cert) Investment Companies

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