US GAAP Disclosure List

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ItemTypePeriodBalanceDescription
Revenue from Contract with Customer text
Revenue from Contract with Customer durationThe entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.
Gross Billing, Agent Transaction$durationcreditAmount of consideration expected to be received as agent for product and service transferred to customer by another party, before deduction of payment for product and service provided by that party.
Disaggregation of Revenue text
Contract with Customer, Contract Asset, Contract Liability, and Receivable text
Revenue, Performance Obligation text
Capitalized Contract Cost text
Revenue, Judgment text
Revenue, Methods, Inputs, and Assumptions Used text
Contract with Customer, Right of Return text
Revenue, Practical Expedient text
Disaggregation of Revenue durationTabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.
Contract with Customer, Contract Asset, Contract Liability, and Receivable durationTabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.
Revenue, Performance Obligation, Description of Good or ServicetextDescription of good or service to be transferred in contract with customer. Includes, but is not limited to, arrangement for another party to transfer good or service to customer.
Revenue, Performance Obligation, Description of TimingtextDescription of timing for satisfying performance obligation in contract with customer. Includes, but is not limited to, as services are rendered, and upon shipment, delivery or completion of service.
Revenue, Performance Obligation, Description of Payment TermstextDescription of payment terms in contract with customer. Includes, but is not limited to, timing of payment, existence of financing component, variability of consideration and constraint on variable consideration.
Revenue, Performance Obligation, Description of Returns and Other Similar ObligationstextDescription of obligation for returns, refunds, and other similar obligations in contract with customer.
Revenue, Performance Obligation, Description of WarrantytextDescription of warranty and related obligation in contract with customer.
Revenue, Performance Obligation Satisfied at Point in Time, Transfer of ControltextDescription of judgment made in evaluating when customer obtains control of promised good or service for performance obligation satisfied at point in time.
Revenue, Remaining Performance Obligation, Provision for Loss durationDisclosure of accounting policy election for whether provision for loss for performance obligation was determined at contract or performance obligation level.
Revenue, Performance Obligation Satisfied over Time text
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction durationTabular disclosure of expected timing for satisfying remaining performance obligation.
Revenue, Remaining Performance Obligation, Optional Exemption text
Capitalized Contract Cost, Amortization MethodtextDescription of method used for amortizing cost capitalized in obtaining or fulfilling contract with customer.
Capitalized Contract Cost, Amortization PeriodinstantAmortization period of cost capitalized in obtaining or fulfilling contract with customer, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.
Capitalized Contract Cost, JudgmenttextDescription of judgment made in determining cost incurred to obtain or fulfill contract with customer.
Capitalized Contract Cost durationTabular disclosure of cost capitalized in obtaining or fulfilling contract with customer.
Revenue, JudgmenttextDescription of judgment affecting determination of amount and timing of revenue from contract with customer. Includes, but is not limited to, judgment for timing of satisfaction of performance obligation, transaction price and amount allocated to performance obligation.
Revenue, Change in JudgmenttextDescription of change in judgment affecting determination of amount and timing of revenue from contract with customer. Includes, but is not limited to, change in judgment for timing of satisfaction of performance obligation, transaction price and amount allocated to performance obligation.
Revenue, Information Used to Determine Transaction PricetextDescription of method, input, and assumption used to determine transaction price. Includes, but is not limited to, estimating variable consideration, adjusting consideration for effect of time value of money, and measuring noncash consideration.
Revenue, Information Used to Assess Variable Consideration ConstrainttextDescription of methods, inputs, and assumptions used to assess estimate of variable consideration with probability of subsequent revenue reversal.
Revenue, Information Used to Allocate Transaction PricetextDescription of methods, inputs, and assumptions used to allocate transaction price. Includes, but not is limited to, estimating standalone selling price of promised good or service and allocating discount and variable consideration to specific part of contract.
Revenue, Information Used to Measure ObligationtextDescription of method, input, and assumption used to measure obligation for returns, refunds, and other similar obligations.
Contract with Customer, Refund Liability text
Contract with Customer, Right to Recover Product text
Revenue, Practical Expedient, Financing Component durationIndicates (true false) whether practical expedient was elected not to adjust consideration for effect of financing component when transfer and customer payment for product or service occurs within one year or less.
Revenue, Practical Expedient, Incremental Cost of Obtaining Contract durationIndicates (true false) whether practical expedient was elected to recognize incremental cost of obtaining contract as expense when incurred if amortization period would have been one year or less.

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