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What are the disclosure requirements as per u.s gaap

What are disclosure requirements as per us gaap for financial instruments? Are they same as ifrs

asked Nov 15 in General Principles by anonymous

1 Answer

0 votes
US GAAP Disclosure Requirements List is under below;

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

26. Accounting Changes and Error Corrections
27. Intangible Assets, Goodwill and Other
28. Receivables, Loans, Notes Receivable, and Others
29. Restructuring and Related Activities
30. Segment Reporting
31. SEC Schedule, Article 12-16, Supplementary Insurance Information
32. Extractive Industries
33. SEC Schedule, Article 12-04, Condensed Financial Information of Registrant
34. Organization, Consolidation, and Presentation of Financial Statements
35. Noncontrolling Interest
36. Temporary Equity
37. Equity
38. Financial Services, Banking, and Thrift
39. Regulated Operations
40. Investment Holdings
41. Investments Sold Not yet Purchased
42. Summary of Investment Holdings
43. Open Option Contracts Written
44. Investments in and Advances to Affiliates
45. Other than Securities Investment Holdings
46. Investments Federal Income Tax Note
47. Accounting Policies
48. Related Party Disclosures
49. Compensation Related Costs, Share-Based Payments
50. Earnings Per Share
51. Revenue Recognition and Deferred Revenue
52. Commitment and Contingencies
53. Financial Services, Insurance
54. Other Industries
55. Investments, Debt and Equity Securities
56. Property, Plant, and Equipment
57. Fair Value Measures and Disclosures
58. Derivative Instruments and Hedging Activities
59. Compensation Related Costs, Retirement Benefits
60. Real Estate
61. Cash and Cash Equivalents
62. Deferred Costs, Capitalized, Prepaid, and Other Assets
63. Inventory
64. Financial Services, Brokers, and Dealers
65. Other Liabilities
66. Payables and Accruals
67. Debt
68. Compensation Related Costs, General
69. Asset Retirement Obligations
70. Leases
71. Health Care Organizations
72. Financial Services, Banking, and Thrift, Interest
73. Research and Development
74. Other Income and Expenses
75. Income Taxes
76. Discontinued Operations and Disposal Groups
77. Extraordinary and Unusual Items
78. Interim Reporting
79. Investments, All Other Investments
80. Financial Services, Federal Home Loan Banks
81. Business Combinations
82. Foreign Operations and Currency Translation
83. Subsequent Events
84. Comprehensive Text Block List
85. Transfers and Servicing
86. SEC Schedule, Article 12-15, Summary of Investments - Other than Investments in Related Parties
87. Risks and Uncertainties
88. Guarantees
89. Development Stage Enterprises
90. Environmental Remediation Obligations
91. Investments, Equity Method, and Joint Ventures
92. Contractors
93. SEC Schedule, Article 12-29, Mortgage Loans on Real Estate
94. Nonmonetary Transactions
95. Compensation Related Costs, Postemployment Benefits
96. SEC Schedule, Article 12-28, Real Estate and Accumulated Depreciation
97. Financial Services, Mortgage Banking
98. Reorganizations
99. SEC Schedule, Article 12-18, Supplemental Information (for Property-Casualty Insurance Underwriters)
100. SEC Schedule, Article 12-09, Valuation and Qualifying Accounts
101. SEC Schedule, Article 12-17, Reinsurance

Hope this serves the purpose

Thanks & Regards
answered Dec 6 by Finance Professional Level 2 Member (4,680 points)