US GAAP Disclosure List

↑Content


ItemTypePeriodBalanceDescription
Receivables text
Financing Receivables durationThe entire disclosure for financing receivable.
Loans, Notes, Trade and Other Receivables Disclosure durationThe entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.
Disclosure Text Block Supplement text
Table Text Block Supplement text
Financing Receivable, Past Due durationTabular disclosure of aging analysis for financing receivable.
Financing Receivable, Allowance for Credit Loss durationTabular disclosure of allowance for credit loss on financing receivable.
Financing Receivable Credit Quality Indicators durationTabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.
Financing Receivable, Modified durationTabular disclosure of financing receivable modified for debtor experiencing financial difficulty.
Financing Receivable, Modified, Subsequent Default durationTabular disclosure of financing receivable with payment default and modified within previous 12 months preceding payment default for debtor experiencing financial difficulty.
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net text
Accounts Receivable Additional Disclosures text
Mortgage Loans on Real Estate, Commercial and Consumer, Net, (Investment Based Operations Presentation) text
Loans and Leases Receivable, Related Parties Disclosure text
Loans and Leases Receivable, Other Information text
Receivable, Held-for-Sale text
Contracts Receivable text
Nontrade Receivables text
Restricted Assets Disclosure durationThe entire disclosure for assets that are restricted in their use, generally by contractual agreements or regulatory requirements. This would include, but not limited to, a description of the restricted assets and the terms of the restriction.
Loans, Notes, Trade and Other Receivables, Excluding Allowance for Credit Losses durationThe entire disclosure for claims held for amounts due a company, excluding disclosure for allowance for credit losses. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Also excludes disclosure for financing receivables.
Allowance for Credit Losses durationThe entire disclosure for allowance for credit losses.
Schedule of Financing Receivables, Minimum Payments durationTabular disclosure of the annual minimum payments due from financing receivables, such as, but not limited to accounts, notes, loans, and other financing receivables.
Financing Receivable, Nonaccrual durationTabular disclosure of financing receivable on nonaccrual status.
Financing Receivable, Current, Allowance for Credit Loss durationTabular disclosure of allowance for credit loss of financing receivable, classified as current.
Financing Receivable, Noncurrent, Allowance for Credit Loss durationTabular disclosure of allowance for credit loss of financing receivable, classified as noncurrent.

Login to ReadyRatios

 

Have you forgotten your password?

Are you a new user?

Login As
You can log in if you are registered at one of these services: