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US GAAP Disclosure List 2025

Statements:

1. Statement of Cash Flows, Deposit Based Operations
2. Statement of Cash Flows, Direct Method Operating Activities
3. Statement of Cash Flows
4. Statement of Cash Flows, Additional Cash Flow Elements
5. Statement of Cash Flows, Insurance Based Operations
6. Statement of Cash Flows, Real Estate, Including REITs
7. Statement of Cash Flows, Securities Based Operations
8. Statement of Cash Flows, Supplemental Disclosures
9. Statement of Financial Position, Classified - Real Estate Operations
10. Statement of Financial Position, Classified
11. Statement of Financial Position, Unclassified - Deposit Based Operations
12. Statement of Financial Position, Unclassified - Insurance Based Operations
13. Statement of Financial Position, Unclassified - Securities Based Operations
14. Statement of Financial Position, Unclassified - Real Estate Operations
15. Statement of Shareholders' Equity
16. Statement of Comprehensive Income
17. Statement of Income
18. Statement of Income, Additional Statement of Income Elements
19. Statement of Income, Insurance Based Revenue
20. Statement of Income, Interest Based Revenue
21. Statement of Income (Including Gross Margin)
22. Statement of Income, Real Estate, Excluding REITs
23. Statement of Income, Real Estate Investment Trusts
24. Statement of Income, Securities Based Income
25. Statement of Partners' Capital

Disclosures:

26. Accounting Changes and Error Corrections
27. Accounting Policies
28. Asset Retirement Obligations
29. Business Combinations, Asset Acquisitions, Transaction between Entities under Common Control, and Joint Venture Formation
30. Balance Sheet Offsetting
31. Commitment and Contingencies
32. Cash and Cash Equivalents
33. Credit Losses
34. Contractors
35. Compensation Related Costs, General
36. Compensation Related Costs, Postemployment Benefits
37. Compensation Related Costs, Retirement Benefits
38. Compensation Related Costs, Share Based Payments
39. Comprehensive Text Block List
40. Deferred Costs, Capitalized, Prepaid, and Other Assets
41. Debt
42. Derivative Instruments and Hedging Activities
43. Disaggregation of Income Statement Expense
44. Discontinued Operations and Disposal Groups
45. Revenue Recognition and Deferred Revenue
46. Restructuring and Related Activities
47. Extractive Industries
48. Investments, Equity Method and Joint Ventures
49. Earnings Per Share
50. Equity
51. Environmental Remediation Obligations
52. Unusual or Infrequently Occurring Items
53. Fair Value Measures and Disclosures
54. Foreign Operations and Currency Translation
55. Financial Services, Brokers and Dealers
56. Financial Services, Banking and Thrift
57. Financial Services, Federal Home Loan Banks
58. Financial Services, Insurance
59. Financial Services, Banking and Thrift
60. Financial Services, Mortgage Banking
61. Government Assistance
62. Guarantees
63. Health Care Organizations
64. Intangible Assets, Goodwill and Other
65. Investments, All Other Investments
66. Investments, Debt and Equity Securities
67. Income Taxes
68. Inventory
69. Financial Services, Investment Company
70. Interim Reporting
71. Leases, Codification Topic 840
72. Leases, Codification Topic 842
73. Noncontrolling Interest
74. Nonmonetary Transactions
75. Organization, Consolidation and Presentation of Financial Statements
76. Other Industries
77. Other Income and Expenses
78. Other Liabilities
79. Payables and Accruals
80. Private Company Supplemental
81. Property, Plant, and Equipment
82. Revenue from Contract with Customer
83. Research and Development
84. Real Estate
85. Regulated Operations
86. Reorganizations
87. Receivables, Loans, Notes Receivable, and Others
88. Related Party Disclosures
89. Risks and Uncertainties
90. Investments Federal Income Tax Note
91. SEC Schedule, Article 12-12, Investments in Securities of Unaffiliated Issuers
92. SEC Schedule, Article 12-14, Investments in and Advances to Affiliates
93. SEC Schedule, Article 12-13 through 13C, Open Option, Futures, Forward Foreign Currency, and Swap Contracts
94. SEC Schedule, Article 12-13D, Investments Other than Those Presented in 12-12 Through 12-13C
95. SEC Schedule, Article 12-12A, Investments in Securities Sold Short
96. Summary of Investment Holdings
97. Subsequent Events
98. SEC Schedule, Article 12-04, Condensed Financial Information of Registrant
99. SEC Schedule, Article 12-29, Mortgage Loans on Real Estate
100. SEC Schedule, Article 12-28, Real Estate and Accumulated Depreciation
101. SEC Schedule, Article 12-17, Reinsurance
102. SEC Disclosure, Security Registered or Being Registered
103. SEC Schedule, Article 12-15, Summary of Investments - Other than Investments in Related Parties
104. SEC Schedule, Article 12-16, Supplementary Insurance Information
105. SEC Schedule, Article 12-18, Supplemental Information (for Property-Casualty Insurance Underwriters)
106. SEC Schedule, Article 12-09, Valuation and Qualifying Accounts
107. Segment Reporting
108. Temporary Equity
109. Transfers and Servicing

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