Sample IFRS / US GAAP chart of accounts (.xls)
|
|
|
|
| |
|
|
|
|
Account description
|
Number
|
Balance
|
Statement
|
| |
|
|
|
| Assets |
1 |
Dr |
SFP |
| Assets
/ Current |
1.1 |
Dr |
SFP |
| Assets
/ Current / Cash and cash equivalents |
1.1.1 |
Dr |
SFP |
| Assets
/ Current / Cash / Petty cash (currency on hand) |
1.1.1.1 |
Dr |
SFP |
| Assets
/ Current / Cash / Cash in bank (demand deposits) |
1.1.1.2 |
Dr |
SFP |
| Assets
/ Current / Cash / Cash equivalents |
1.1.1.3 |
Dr |
SFP |
| Assets
/ Current / Cash / Cash equivalents / Very short-term investments |
1.1.1.3.1 |
Dr |
SFP |
| Assets
/ Current / Cash / Cash equivalents / Cash in transit |
1.1.1.3.2 |
Dr |
SFP |
| Assets
/ Current / Cash / Cash equivalents / Other |
1.1.1.3.3 |
Dr |
SFP |
| Assets
/ Current / Short-term investments |
1.1.2 |
Dr |
SFP |
| Assets
/ Current / Short-term investments / Marketable securities |
1.1.2.1 |
Dr |
SFP |
| Assets
/ Current / Short-term investments / Other short-term investments |
1.1.2.2 |
Dr |
SFP |
| Assets
/ Current / Short-term investments / Derivatives |
1.1.2.3 |
Dr/Cr |
SFP |
| Assets
/ Current / Short-term investments / Derivatives / Hedging |
1.1.2.3.1 |
Dr/Cr |
SFP |
| Assets
/ Current / Short-term investments / Derivatives / Speculation |
1.1.2.3.2 |
Dr/Cr |
SFP |
| Assets
/ Current / Receivables |
1.1.3 |
Dr |
SFP |
| Assets
/ Current / Receivables / Trade receivables (accounts receivable) |
1.1.3.1 |
Dr |
SFP |
| Assets
/ Current / Receivables / Trade receivables / Deferred interest |
1.1.3.1.(1) |
Cr |
SFP |
| Assets
/ Current / Receivables / Trade receivables / Bad debt allowance |
1.1.3.1.(2) |
Cr |
SFP |
| Assets
/ Current / Receivables / Trade receivables / Returns and allowances |
1.1.3.1.(3) |
Cr |
SFP |
| Assets
/ Current / Receivables / Other receivables |
1.1.3.2 |
Dr |
SFP |
| Assets
/ Current / Inventory |
1.1.4 |
Dr |
SFP |
| Assets
/ Current / Inventory / Material |
1.1.4.1 |
Dr |
SFP |
| Assets
/ Current / Inventory / Material / Raw material |
1.1.4.1.1 |
Dr |
SFP |
| Assets
/ Current / Inventory / Material / Production supplies |
1.1.4.1.2 |
Dr |
SFP |
| Assets
/ Current / Inventory / Work-in-process |
1.1.4.2 |
Dr |
SFP |
| Assets
/ Current / Inventory / Finished goods |
1.1.4.3 |
Dr |
SFP |
| Assets
/ Current / Inventory / Merchandise |
1.1.4.4 |
Dr |
SFP |
| Assets
/ Current / Inventory / Merchandise / Stock on hand (in store) |
1.1.4.4.1 |
Dr |
SFP |
| Assets
/ Current / Inventory / Merchandise / Stock on hand (in warehouse) |
1.1.4.4.2 |
Dr |
SFP |
| Assets
/ Current / Accruals (accrued and deferred items) |
1.1.5 |
Dr |
SFP |
| Assets
/ Current / Accruals / Pre-paid expenses |
1.1.5.1 |
Dr |
SFP |
| Assets
/ Current / Accruals / Accrued revenue |
1.1.5.2 |
Dr |
SFP |
| Assets
/ Current / Accruals / Deferred items |
1.1.5.3 |
Dr |
SFP |
| Assets
/ Current / Accruals / Deferred items / Current deferred taxes |
1.1.5.3.1 |
Dr/Cr |
SFP |
| Assets
/ Current / Accruals / Deferred items / Etc. |
1.1.5.3.x |
Dr |
SFP |
| Assets
/ Current / Accruals / Taxes & fees receivable (payable if Cr.) |
1.1.5.4 |
Dr |
SFP |
| Assets
/ Current / Accruals / Taxes & fees receivable / VAT
(receivable) |
1.1.5.4.1 |
Dr |
SFP |
| Assets
/ Current / Accruals / Taxes & fees receivable / Duties, turnover,
etc. |
1.1.5.4.2 |
Dr |
SFP |
| Assets
/ Current / Accruals / Returnable deposits |
1.5.5.5 |
Dr |
SFP |
| Assets
/ Financial instruments (investments) |
1.2 |
Dr |
SFP |
| Assets
/ Investments / Equity instruments (stocks, other equity positions) |
1.2.1 |
Dr |
SFP |
| Assets
/ Investments / Debt instruments (bonds, notes, etc.) |
1.2.2 |
Dr |
SFP |
| Assets
/ Investments / Derivatives |
1.2.3 |
Dr/Cr |
SFP |
| Assets
/ Investments / Derivatives / Hedging |
1.2.3.1 |
Dr/Cr |
SFP |
| Assets
/ Investments / Derivatives / Speculation |
1.2.3.2 |
Dr/Cr |
SFP |
| Assets
/ Property, plant and equipment (PP&E) |
1.3 |
Dr |
SFP |
| Assets
/ PP&E / Property (land) |
1.3.1 |
Dr |
SFP |
| Assets
/ PP&E / Plant (buildings and structures) |
1.3.2 |
Dr |
SFP |
| Assets
/ PP&E / Plant / Manufacturing plants and structures |
1.3.2.1 |
Dr |
SFP |
| Assets
/ PP&E / Plant / Manufacturing plants and structures / Accumulated
depreciation |
1.3.2.(1) |
Cr |
SFP |
| Assets
/ PP&E / Plant / Warehouses & storage yards |
1.3.2.2 |
Dr |
SFP |
| Assets
/ PP&E / Plant / Warehouses & storage yards / Accumulated
depreciation |
1.3.2.(2) |
Cr |
SFP |
| Assets
/ PP&E / Plant / Storefronts and showrooms |
1.3.2.3 |
Dr |
SFP |
| Assets
/ PP&E / Plant / Storefronts and showrooms / Accumulated depreciation |
1.3.2.(3) |
Cr |
SFP |
| Assets
/ PP&E / Plant / Administrative structures |
1.3.2.4 |
Dr |
SFP |
| Assets
/ PP&E / Plant / Administrative structures / Accumulated depreciation |
1.3.2.(4) |
Cr |
SFP |
| Assets
/ PP&E / Plant / Leasehold-improvements |
1.3.2.5 |
Dr |
SFP |
| Assets
/ PP&E / Plant / Leasehold-improvements / Accumulated depreciation |
1.3.2.(5) |
Cr |
SFP |
| Assets / PP&E / Plant
/ Etc. |
1.3.2.x |
Dr |
SFP |
| Assets
/ PP&E / Plant / Etc. / Accumulated depreciation |
1.3.2.(x) |
Cr |
SFP |
| Assets
/ PP&E / Equipment |
1.3.3 |
Dr |
SFP |
| Assets
/ PP&E / Equipment / Accumulated depreciation |
1.3.(3) |
Cr |
SFP |
| Assets
/ PP&E / Equipment / Machinery & Tools |
1.3.3.1 |
Dr |
SFP |
| Assets
/ PP&E / Equipment / Machinery & Tools / Accumulated depreciation |
1.3.3.(1) |
Cr |
SFP |
| Assets
/ PP&E / Equipment / Machinery & Tools / Spare parts inventory |
1.3.3.1.1 |
Dr |
SFP |
| Assets
/ PP&E / Equipment / Machinery & Tools / Spare parts inventory
/ Accumulated depreciation |
1.3.3.1.(1) |
Cr |
SFP |
| Assets
/ PP&E / Equipment / Vehicles & delivery equipment |
1.3.3.2 |
Dr |
SFP |
| Assets
/ PP&E / Equipment / Vehicles & delivery equipment / Accumulated
depreciation |
1.3.3.(2) |
Cr |
SFP |
| Assets
/ PP&E / Equipment / Furniture & fixtures |
1.3.3.3 |
Dr |
SFP |
| Assets
/ PP&E / Equipment / Furniture & fixtures / Accumulated
depreciation |
1.3.3.(3) |
Cr |
SFP |
| Assets
/ PP&E / Equipment / Information systems |
1.3.3.4 |
Dr |
SFP |
| Assets
/ PP&E / Equipment / Information systems / Accumulated depreciation |
1.3.3.(4) |
Cr |
SFP |
| Assets
/ PP&E / Equipment / Etc. |
1.3.3.x |
Dr |
SFP |
| Assets
/ PP&E / Equipment / Etc. / Accumulated depreciation |
1.3.3.(x) |
Cr |
SFP |
| Assets / Intangible |
1.4 |
Dr |
SFP |
| Assets
/ Intangible / Legal and contractual |
1.4.1 |
Dr |
SFP |
| Assets
/ Intangible / Accumulated amortization (IFRS) |
1.4 |
Cr |
SFP |
| Assets
/ Intangible / Legal and contractual / Patents |
1.4.1.1 |
Dr |
SFP |
| Assets
/ Intangible / Legal and contractual / Patents / Accumulated amortization
(IFRS) |
1.4.1.(1) |
Cr |
SFP |
| Assets
/ Intangible / Legal and contractual / Copyrights |
1.4.1.2 |
Dr |
SFP |
| Assets
/ Intangible / Legal and contractual / Copyrights / Accumulated
amortization (IFRS) |
1.4.1.(2) |
Cr |
SFP |
| Assets
/ Intangible / Legal and contractual / Trademarks and trade names |
1.4.1.3 |
Dr |
SFP |
| Assets
/ Intangible / Legal and contractual / Trademarks and trade names
/ Accumulated amortization (IFRS) |
1.4.1.(3) |
Cr |
SFP |
| Assets
/ Intangible / Legal and contractual / Brands and brand names |
1.4.1.4 |
Dr |
SFP |
| Assets
/ Intangible / Legal and contractual / Brands and brand names / Accumulated amortization (IFRS) |
1.4.1.(4) |
Cr |
SFP |
| Assets
/ Intangible / Legal and contractual / Registered symbols |
1.4.1.5 |
Dr |
SFP |
| Assets
/ Intangible / Legal and contractual / Registered symbols / Accumulated
amortization (IFRS) |
1.4.1.(5) |
Cr |
SFP |
| Assets
/ Intangible / Legal and contractual / Licenses (broadcast, operating,
purchased software, etc.) |
1.4.1.6 |
Dr |
SFP |
| Assets
/ Intangible / Legal and contractual / Licenses
/ Accumulated amortization (IFRS) |
1.4.1.(6) |
Cr |
SFP |
| Assets
/ Intangible / Legal and contractual / Capital (financial) lease
(if recognized as contract) |
1.4.1.7 |
Dr |
SFP |
| Assets
/ Intangible / Legal and contractual / Capital (financial) lease / Accumulated amortization (IFRS) |
1.4.1.(7) |
Cr |
SFP |
| Assets
/ Intangible / Legal and contractual / Permits (development, construction,
CO2 emissions, etc.) |
1.4.1.8 |
Dr |
SFP |
| Assets
/ Intangible / Legal and contractual / Permits
/ Accumulated amortization (IFRS) |
1.4.1.(8) |
Cr |
SFP |
| Assets
/ Intangible / Legal and contractual / Rights (exploration, mining,
land use, air use, landing, etc.) |
1.4.1.10 |
Dr |
SFP |
| Assets
/ Intangible / Legal and contractual / Rights
/ Accumulated amortization (IFRS) |
1.4.1.(10) |
Cr |
SFP |
| Assets
/ Intangible / Legal and contractual / Commitments (order backlogs,
servicing agreements, etc.) |
1.4.1.11 |
Dr |
SFP |
| Assets
/ Intangible / Legal and contractual / Commitments
/ Accumulated amortization (IFRS) |
1.4.1.(11) |
Cr |
SFP |
| Assets
/ Intangible / Legal and contractual / Etc. |
1.4.1.x |
Dr |
SFP |
| Assets
/ Intangible / Legal and contractual / Etc. / Accumulated amortization
(IFRS) |
1.4.1.(x) |
Cr |
SFP |
| Assets
/ Intangible / Separable |
1.4.2 |
Cr |
SFP |
| Assets
/ Intangible / Separable / Lists (mailing, dealer, supplier, etc.) |
1.4.2.1 |
Dr |
SFP |
| Assets
/ Intangible / Separable / Lists
/ Accumulated amortization (IFRS) |
1.4.2.(1) |
Cr |
SFP |
| Assets
/ Intangible / Separable / Relationships (distributor or supplier
relationships, freight forwarding) |
1.4.2.2 |
Dr |
SFP |
| Assets
/ Intangible / Separable / Relationships
/ Accumulated amortization (IFRS) |
1.4.2.(2) |
Cr |
SFP |
| Assets
/ Intangible / Separable / Systems (delivery distribution, customer
service, product service, etc.) |
1.4.2.3 |
Dr |
SFP |
| Assets
/ Intangible / Separable / Systems
/ Accumulated amortization (IFRS) |
1.4.2.(3) |
Cr |
SFP |
| Assets
/ Intangible / Separable / Records (legal, medical, credit history,
service history, etc.) |
1.4.2.4 |
Dr |
SFP |
| Assets
/ Intangible / Separable / Records
/ Accumulated amortization (IFRS) |
1.4.2.(4) |
Cr |
SFP |
| Assets
/ Intangible / Separable / Documentation (training, procedural,
repair manuals; databases, blueprints, etc.) |
1.4.2.5 |
Dr |
SFP |
| Assets
/ Intangible / Separable / Documentation
/ Accumulated amortization (IFRS) |
1.4.2.(5) |
Cr |
SFP |
| Assets
/ Intangible / Separable / Unpatented technology (manufacturing
processes, production line design, etc.) |
1.4.2.6 |
Dr |
SFP |
| Assets
/ Intangible / Separable / Unpatented technology
/ Accumulated amortization (IFRS) |
1.4.2.(6) |
Cr |
SFP |
| Assets
/ Intangible / Separable / Distribution systems |
1.4.2.7 |
Dr |
SFP |
| Assets
/ Intangible / Separable / Distribution systems / Accumulated amortization
(IFRS) |
1.4.2.(7) |
Cr |
SFP |
| Assets
/ Intangible / Legal and contractual / Etc. |
1.4.2.x |
Dr |
SFP |
| Assets
/ Intangible / Legal and contractual / Etc. / Accumulated amortization
(IFRS) |
1.4.2.(x) |
Cr |
SFP |
| Assets / Intangible / Goodwill
|
1.4.3 |
Dr |
SFP |
| Assets
/ Other long-lived assets |
1.5 |
Dr |
SFP |
| Assets
/ Other long-lived assets / Contract in progress |
1.5.1 |
Dr |
SFP |
| Assets
/ Other long-lived assets / Restricted assets |
1.5.2 |
Dr |
SFP |
| Assets
/ Other long-lived assets / Assets to be disposed of |
1.5.3 |
Dr |
SFP |
| Assets
/ Other long-lived assets / Long-term accruals |
1.5.4 |
Dr |
SFP |
| Assets
/ Other long-lived assets / Long-term deferred items |
1.5.5 |
Dr |
SFP |
| Assets
/ Other long-lived assets / Long-term deferred items / Deferred
taxes |
1.5.5.1 |
Dr |
SFP |
| Assets
/ Other long-lived assets / Long-term deferred items / Etc. |
1.5.5.x |
Dr |
SFP |
| Assets
/ Other long-lived assets / Returnable deposits |
1.5.6 |
Dr/Cr |
SFP |
| Liabilities
|
2 |
Cr |
SFP |
| Liabilities / Current |
2.1 |
Cr |
SFP |
| Liabilities
/ Current / Payables |
2.1.1 |
Cr |
SFP |
| Liabilities
/ Current / Payables / Accounts payable (trade payables) |
2.1.1.1 |
Cr |
SFP |
| Liabilities
/ Current / Payables / Notes payable |
2.1.1.2 |
Cr |
SFP |
| Liabilities
/ Current / Payables / Short-term loans |
2.1.1.3 |
Cr |
SFP |
| Liabilities
/ Current / Payables / Lines of credit (revolving credit) |
2.1.1.4 |
Cr |
SFP |
| Liabilities
/ Current / Payables / Interest payable |
2.1.1.5 |
Cr |
SFP |
| Liabilities
/ Current / Payables / Etc. |
2.1.1.x |
Cr |
SFP |
| Liabilities
/ Current / Accrued, deferred and other items (accruals) |
2.1.2 |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Unearned revenue |
2.1.2.1 |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Unearned revenue / Deposits (pre-payments) |
2.1.2.1.1 |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Unearned revenue / Subscriptions |
2.1.2.1.2 |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Unearned revenue / Servicing fees |
2.1.2.1.3 |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Unearned revenue / Royalties (licensing fees) |
2.1.2.1.4 |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Unearned revenue / Etc. |
2.1.2.1.x |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Accrued expenses |
2.1.2.2 |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Accrued expenses / Wages and salaries |
2.1.2.2.1 |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Accrued expenses / Utilities |
2.1.2.2.2 |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Accrued expenses / Utilities / Electricity |
2.1.2.2.2.1 |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Accrued expenses / Utilities / Gas |
2.1.2.2.2.2 |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Accrued expenses / Utilities / Water |
2.1.2.2.2.3 |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Accrued expenses / Utilities / Etc. |
2.1.2.2.2.x |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Accrued expenses / Dividends payable |
2.1.2.2.3 |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Accrued expenses / Taxes and fees |
2.1.2.2.4 |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Accrued expenses / Etc. |
2.1.2.2.x |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Withholdings |
2.1.2.3 |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Withholdings / Employee related |
2.1.2.3.1 |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Withholdings / Employee related / Social
insurance |
2.1.2.3.2 |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Withholdings / Employee related / Medical
insurance |
2.1.2.3.3 |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Withholdings / Employee related / Etc. |
2.1.2.3.x |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Deferred items |
2.1.2.4 |
Cr |
SFP |
| Liabilities
/ Current / Accruals / Deferred items / Current deferred taxes |
2.1.2.4.1 |
Dr/Cr |
SFP |
| Liabilities
/ Current / Accruals / Deferred items / Etc. |
2.1.2.4.2 |
Dr/Cr |
SFP |
| Liabilities
/ Current / Accruals / Taxes & fees receivable (payable if Cr.) |
2.1.2.5 |
Dr/Cr |
SFP |
| Liabilities
/ Current / Accruals / Taxes & fees receivable / VAT
(receivable) |
2.1.2.5.1 |
Dr/Cr |
SFP |
| Liabilities
/ Current / Accruals / Taxes & fees receivable / Duties, turnover,
etc. |
2.1.2.5.2 |
Dr/Cr |
SFP |
| Liabilities
/ Current / Accruals / Returnable deposits |
2.1.2.6 |
Dr/Cr |
SFP |
| Liabilities
/ Current / Accruals / Etc. |
2.1.2.x |
Cr |
SFP |
| Liabilities
/ Current / Derivatives |
1.2.3 |
Dr/Cr |
SFP |
| Liabilities
/ Current / Derivatives / Hedging |
1.2.3.1 |
Dr/Cr |
SFP |
| Liabilities
/ Current / Derivatives / Speculation |
1.2.3.2 |
Dr/Cr |
SFP |
| Liabilities
/ Current / Provisions |
2.1.4 |
Cr |
SFP |
| Liabilities
/ Current / Provisions / Compensated absences |
2.1.4.1 |
Cr |
SFP |
| Liabilities
/ Current / Provisions / Bonuses |
2.1.4.2 |
Cr |
SFP |
| Liabilities
/ Current / Provisions / Etc. |
2.1.4.x |
Cr |
SFP |
| Liabilities
/ Current / Derivatives |
2.1.5 |
Cr |
SFP |
| Liabilities / Long-term |
2.2 |
Cr |
SFP |
| Liabilities
/ Long-term / Bonds (debentures) |
2.2.1 |
Cr |
SFP |
| Liabilities
/ Long-term / Notes |
2.2.2 |
Cr |
SFP |
| Liabilities
/ Long-term / Obligations under capital (financial) lease |
2.2.3 |
Cr |
SFP |
| Liabilities
/ Long-term / Loans |
2.2.4 |
Cr |
SFP |
| Liabilities
/ Long-term / Lines of credit |
2.2.5 |
Cr |
SFP |
| Liabilities
/ Long-term / Derivatives |
2.2.6 |
Dr/Cr |
SFP |
| Liabilities
/ Long-term / Derivatives / Hedging |
2.2.6.1 |
Dr/Cr |
SFP |
| Liabilities
/ Long-term / Derivatives / Speculation |
2.2.6.2 |
Dr/Cr |
SFP |
| Liabilities
/ Long-term / Accruals |
2.2.7 |
Cr |
SFP |
| Liabilities
/ Long-term / Accruals / Unearned revenue |
2.2.7.1 |
Cr |
SFP |
| Liabilities
/ Long-term / Accruals / Unearned revenue / Deposits and pre-payments |
2.2.7.1.1 |
Cr |
SFP |
| Liabilities
/ Long-term / Accruals / Unearned revenue / Contract billings |
2.2.7.1.2 |
Cr |
SFP |
| Liabilities
/ Long-term / Accruals / Unearned revenue / Etc. |
2.2.7.1.x |
Cr |
SFP |
| Liabilities
/ Long-term / Accruals / Deferred items |
2.2.7.2 |
Cr |
SFP |
| Liabilities
/ Long-term / Accruals / Deferred items / Deferred taxes |
2.2.7.2.1 |
Dr/Cr |
SFP |
| Liabilities
/ Long-term / Accruals / Deferred items / Etc. |
2.2.7.2.x |
Dr/Cr |
SFP |
| Liabilities
/ Long-term / Accruals / Returnable deposits |
2.2.7.3 |
Dr/Cr |
SFP |
| Liabilities
/ Long-term / Provisions |
2.2.8 |
Cr |
SFP |
| Liabilities
/ Long-term / Provisions / Disposals |
2.2.8.1 |
Cr |
SFP |
| Liabilities
/ Long-term / Provisions / Long-term bonuses and compensated absences |
2.2.8.2 |
Cr |
SFP |
| Liabilities
/ Long-term / Provisions / Premiums and coupons |
2.2.8.3 |
Cr |
SFP |
| Liabilities
/ Long-term / Provisions / Product warranties (general warrantee
policy) |
2.2.8.4 |
Cr |
SFP |
| Liabilities
/ Long-term / Provisions / Self (under) insurance |
2.2.8.5 |
Cr |
SFP |
| Liabilities
/ Long-term / Provisions / Defects |
2.2.8.6 |
Cr |
SFP |
| Liabilities
/ Long-term / Provisions / Litigation |
2.2.8.7 |
Cr |
SFP |
| Liabilities
/ Long-term / Provisions / Onerous contracts |
2.2.8.8 |
Cr |
SFP |
| Liabilities
/ Long-term / Provisions / Etc. |
2.2.8.x |
Cr |
SFP |
| Liabilities
/ Long-term / Employee pension obligations |
2.2.9 |
Cr |
SFP |
| Liabilities
/ Long-term / Equity with debt characteristics |
2.2.10 |
Cr |
SFP |
| Liabilities
/ Long-term / Equity with debt characteristics / Callable preferred
equity |
2.2.10.1 |
Cr |
SFP |
| Liabilities
/ Long-term / Equity with debt characteristics / Etc. |
2.2.10.x |
Cr |
SFP |
| Equity
|
3 |
Cr |
SFP |
| Equity / Paid-in capital |
3.1 |
Cr |
SFP |
| Equity
/ Paid-in capital / At par |
3.1.1 |
Cr |
SFP |
| Equity
/ Paid-in capital / At par / Legal equity |
3.1.1.1 |
Cr |
SFP |
| Equity
/ Paid-in capital / Additional paid-in capital (capital paid in
excess of par) |
3.1.2 |
Cr |
SFP |
| Equity
/ Paid-in capital / Preferred equity |
3.1.3 |
Cr |
SFP |
| Equity
/ Paid-in capital / Preferred equity / At par |
3.1.3.1 |
Cr |
SFP |
| Equity
/ Paid-in capital / Preferred equity / Additional preferred capital
paid-in |
3.1.3.2 |
Cr |
SFP |
| Equity
/ Paid-in capital / Etc. |
3.1.x |
Cr |
SFP |
| Equity / Retained earnings |
3.2 |
Cr |
SFP |
| Equity
/ Retained earnings / Unappropriated retained earnings |
3.2.1 |
Cr |
SFP |
| Equity
/ Retained earnings / Appropriated retained earnings (reserves) |
3.2.2 |
Cr |
SFP |
| Equity
/ Accumulated other comprehensive income (OCI) |
3.3 |
Cr |
SFP |
| Equity
/ Accumulated OCI / Gain (loss) on available-for-sale instruments
|
3.3.1 |
Cr |
SFP |
| Equity
/ Accumulated OCI / Gain (loss) on cash flow hedges |
3.3.2 |
Cr |
SFP |
| Equity
/ Accumulated OCI / Exchange rate differences on foreign operations
|
3.3.3 |
Cr |
SFP |
| Equity
/ Accumulated OCI / Pension liability adjustments |
3.3.4 |
Cr |
SFP |
| Equity
/ Accumulated OCI / Revaluation surplus (IFRS) |
3.3.5 |
Cr |
SFP |
| Equity
/ Non-controlling (minority) interest |
3.4 |
Cr |
SFP |
| Equity
/ Other equity items |
3.5 |
Cr |
SFP |
| Equity
/ Other equity / treasury shares |
3.5.(1) |
Dr |
SFP |
| Equity
/ Other equity / Subscribed equity |
3.5.(2) |
Dr |
SFP |
| Equity
/ Other equity / Etc. |
3.5.x |
Dr |
SFP |
| Revenue
(sales) |
4 |
Cr |
SCFP |
| Revenue
/ Adjustments |
4.(2) |
Dr |
SCFP |
| Revenue
/ Adjustments / Cash discounts |
4.(2.1) |
Dr |
SCFP |
| Revenue
/ Adjustments / Returns and allowances |
4.(2.2) |
Dr |
SCFP |
| Revenue
/ Adjustments / Other adjustments |
4.(2.x) |
Dr |
SCFP |
| Revenue
/ Goods |
4.3 |
Cr |
SCFP |
| Revenue
/ Goods / Products |
4.3.1 |
Cr |
SCFP |
| Revenue
/ Goods / Merchandise |
4.3.2 |
Cr |
SCFP |
| Revenue
/ Services |
4.4 |
Cr |
SCFP |
| Revenue
/ Long-term contracts |
4.5 |
Cr |
SCFP |
| Revenue
/ Etc. |
4.x |
Cr |
SCFP |
| Expenses
(operating) |
5 |
Dr |
SCFP |
| Expenses
/ Cost of sales, Cost of goods sold (COS / COGS) |
5.1 |
Dr |
SCFP |
| Expenses
/ COS / Direct materials |
5.1.1 |
Dr |
SCFP |
| Expenses
/ COS / Direct materials / Purchases |
5.1.1.1 |
Dr |
SCFP |
| Expenses
/ COS / Direct materials / Delivery |
5.1.1.2 |
Dr |
SCFP |
| Expenses
/ COS / Direct materials / Delivery / Freight |
5.1.1.2.1 |
Dr |
SCFP |
| Expenses
/ COS / Direct materials / Delivery / Insurance |
5.1.1.2.2 |
Dr |
SCFP |
| Expenses
/ COS / Direct materials / Taxes and fees |
5.1.1.3 |
Dr |
SCFP |
| Expenses
/ COS / Direct materials / Taxes and fees / Customs fees |
5.1.1.3.1 |
Dr |
SCFP |
| Expenses
/ COS / Direct materials / Taxes and fees / Sales taxes |
5.1.1.3.2 |
Dr |
SCFP |
| Expenses
/ COS / Direct materials / Taxes and fees / Excise taxes |
5.1.1.3.3 |
Dr |
SCFP |
| Expenses
/ COS / Direct materials / Taxes and fees / Non-refundable VAT |
5.1.1.3.4 |
Dr |
SCFP |
| Expenses
/ COS / Direct materials / Taxes and fees / Other non-refundable
fees and taxes |
5.1.1.3.5 |
Dr |
SCFP |
| Expenses
/ COS / Direct materials / Etc. |
5.1.1.x |
Dr |
SCFP |
| Expenses
/ COS / Direct materials / Deductions |
5.1.1.(5) |
Cr |
SCFP |
| Expenses
/ COS / Direct materials / Deductions / Returns and allowances |
5.1.1.(5.1) |
Cr |
SCFP |
| Expenses
/ COS / Direct materials / Deductions / Vender credits and discounts
|
5.1.1.(5.2) |
Cr |
SCFP |
| Expenses
/ COS / Wages and salaries |
5.1.2 |
Dr |
SCFP |
| Expenses
/ COS / Wages and salaries / Wages (including overtime) |
5.1.2.1 |
Dr |
SCFP |
| Expenses
/ COS / Wages and salaries / Wages / Social security taxes |
5.1.2.1.1 |
Dr |
SCFP |
| Expenses
/ COS / Wages and salaries / Wages / Medical insurance |
5.1.2.1.2 |
Dr |
SCFP |
| Expenses
/ COS / Wages and salaries / Wages / Safety and other insurance |
5.1.2.1.3 |
Dr |
SCFP |
| Expenses
/ COS / Wages and salaries / Wages / Fringe benefits |
5.1.2.1.4 |
Dr |
SCFP |
| Expenses
/ COS / Wages and salaries / Wages / Etc. |
5.1.2.1.x |
Dr |
SCFP |
| Expenses
/ COS / Wages and salaries / Salaries (if directly allocated to
production) |
5.1.2.2 |
Dr |
SCFP |
| Expenses
/ COS / Wages and salaries / Salaries / Supervisors' salaries |
5.1.2.2.1 |
Dr |
SCFP |
| Expenses
/ COS / Wages and salaries / Etc. |
5.1.2.x |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs (manufacturing overhead) |
5.1.3 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Variable |
5.1.3.1 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Variable / Supervisors' salaries (if indirectly
allocated to production) |
5.1.3.1.1 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Variable / Repairs and maintenance |
5.1.3.1.2 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Variable / Repairs and maintenance / Spare
parts |
5.1.3.1.2.1 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Variable / Repairs and maintenance / Wages
and salaries |
5.1.3.1.2.2 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Variable / Quality control and inspection |
5.1.3.1.3 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Variable / Setup and re-tooling |
5.1.3.1.4 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Variable / Utilities |
5.1.3.1.5 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Variable / Utilities / Electricity |
5.1.3.1.5.1 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Variable / Utilities / Hydrocarbons |
5.1.3.1.5.2 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Variable / Utilities / Water and sewage |
5.1.3.1.5.3 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Variable / Utilities / Etc. |
5.1.3.1.5.x |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Variable / Production supplies |
5.1.3.1.6 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Variable / Production supplies / Fasteners
|
5.1.3.1.6.1 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Variable / Production supplies / Lubricants
|
5.1.3.1.6.2 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Variable / Production supplies / Small
tools |
5.1.3.1.6.3 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Variable / Production supplies / Wastage
(normal) |
5.1.3.1.6.4 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Variable / Production supplies / Wastage
/ Re-sold wastage |
5.1.3.1.6.4.(5) |
Cr |
SCFP |
| Expenses
/ COS / Indirect costs / Variable / Production supplies / Etc. |
5.1.3.1.6.x |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Variable / Depreciation (units of production
method) |
5.1.3.1.7 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Variable / Etc. (add accounts as needed) |
5.1.3.1.x |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Fixed |
5.1.3.2 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Fixed / Depreciation (estimation method) |
5.1.3.2.1 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Fixed / Rent (leasing) |
5.1.3.2.2 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Fixed / Property taxes |
5.1.3.2.3 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Fixed / Insurance |
5.1.3.2.4 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Fixed / Amortization |
5.1.3.2.5 |
Dr |
SCFP |
| Expenses
/ COS / Indirect costs / Fixed / Etc. |
5.1.3.2.x |
Dr |
SCFP |
| Expenses
/ COS / Merchandise |
5.1.4 |
Dr |
SCFP |
| Expenses
/ COS / Merchandise / Deductions / Returns and allowances |
5.1.4.(1) |
Cr |
SCFP |
| Expenses
/ COS / Merchandise / Deductions / Vender credits and discounts
|
5.1.4.(2) |
Cr |
SCFP |
| Expenses
/ COS / Service providers |
5.1.5 |
Dr |
SCFP |
| Expenses
/ COS / Service providers / Initial direct costs |
5.1.5.1 |
Dr |
SCFP |
| Expenses
/ COS / Service providers / Direct costs |
5.1.5.2 |
Dr |
SCFP |
| Expenses
/ COS / Service providers / Direct costs / Direct material (spare
parts) |
5.1.5.2.1 |
Dr |
SCFP |
| Expenses
/ COS / Service providers / Direct costs / Wages and salaries |
5.1.5.2.2 |
Dr |
SCFP |
| Expenses
/ COS / Service providers / Direct costs / Etc. |
5.1.5.2.x |
Dr |
SCFP |
| Expenses
/ COS / Service providers / Indirect costs |
5.1.5.3 |
Dr |
SCFP |
| Expenses
/ COS / Service providers / Indirect costs / Fixed |
5.1.5.3.1 |
Dr |
SCFP |
| Expenses
/ COS / Service providers / Indirect costs / Variable |
5.1.5.3.2 |
Dr |
SCFP |
| Expenses
/ COS / Service providers / Indirect costs / Etc. |
5.1.5.3.x |
Dr |
SCFP |
| Expenses
/ COS / Long-term contracts |
5.1.6 |
Dr |
SCFP |
| Expenses / Selling |
5.2 |
Dr |
SCFP |
| Expenses
/ Selling / Salespersons |
5.2.1 |
Dr |
SCFP |
| Expenses
/ Selling / Salespersons / Salaries |
5.2.1.1 |
Dr |
SCFP |
| Expenses
/ Selling / Salespersons / Commissions |
5.2.1.2 |
Dr |
SCFP |
| Expenses
/ Selling / Salespersons / Bonuses |
5.2.1.3 |
Dr |
SCFP |
| Expenses
/ Selling / Salespersons / Fringe benefits |
5.2.1.4 |
Dr |
SCFP |
| Expenses
/ Selling / Salespersons / Training |
5.2.1.5 |
Dr |
SCFP |
| Expenses
/ Selling / Salespersons / Etc. |
5.2.1.x |
Dr |
SCFP |
| Expenses
/ Selling / Sales staff wages, salaries and benefits |
5.2.2 |
Dr |
SCFP |
| Expenses
/ Selling / Delivery (distribution) |
5.2.3 |
Dr |
SCFP |
| Expenses
/ Selling / Delivery / Shipping (internal) |
5.2.3.1 |
Dr |
SCFP |
| Expenses
/ Selling / Delivery / Shipping (third party) |
5.2.3.2 |
Dr |
SCFP |
| Expenses
/ Selling / Delivery / Warehousing and logistics |
5.2.3.3 |
Dr |
SCFP |
| Expenses
/ Selling / Delivery / Etc. |
5.2.3.x |
Dr |
SCFP |
| Expenses
/ Selling / Travel and entertainment |
5.2.4 |
Dr |
SCFP |
| Expenses
/ Selling / Tradeshows, exhibits, tastings and promotions |
5.2.5 |
Dr |
SCFP |
| Expenses
/ Selling / Premiums and coupons |
5.2.6 |
Dr |
SCFP |
| Expenses / Selling
/ Product warrantees |
5.2.7 |
Dr |
SCFP |
| Expenses / Selling / Shrinkage
|
5.2.8 |
Dr |
SCFP |
| Expenses
/ Selling / Uncollectible accounts expenses |
5.2.9 |
Dr |
SCFP |
| Expenses
/ Selling / Other expenses |
5.2.10 |
Dr |
SCFP |
| Expenses
/ Selling / Other expenses / Utilities |
5.2.10.1 |
Dr |
SCFP |
| Expenses
/ Selling / Other expenses / Credit card fees |
5.2.10.2 |
Dr |
SCFP |
| Expenses
/ Selling / Other expenses / Etc. |
5.2.10.x |
Dr |
SCFP |
| Expenses
/ Selling / Rent & depreciation |
5.2.11 |
Dr |
SCFP |
| Expenses
/ Administrative (general) expenses |
5.3 |
Dr |
SCFP |
| Expenses
/ Administrative / Officer compensation |
5.3.1 |
Dr |
SCFP |
| Expenses
/ Administrative / Officer compensation / Base salary |
5.3.1.1 |
Dr |
SCFP |
| Expenses
/ Administrative / Officer compensation / Performance based pay
(bonuses, premiums) |
5.3.1.2 |
Dr |
SCFP |
| Expenses
/ Administrative / Officer compensation / Fringe benefits |
5.3.1.3 |
Dr |
SCFP |
| Expenses
/ Administrative / Officer compensation / Pensions and Other Postretirement
Benefits |
5.3.1.4 |
Dr |
SCFP |
| Expenses
/ Administrative / Officer compensation / Stock based compensation |
5.3.1.5 |
Dr |
SCFP |
| Expenses
/ Administrative / Officer compensation / Stock based compensation
/ Grants |
5.3.1.5.1 |
Dr |
SCFP |
| Expenses
/ Administrative / Officer compensation / Stock based compensation
/ Options and warrants |
5.3.1.5.2 |
Dr |
SCFP |
| Expenses
/ Administrative / Staff compensation |
5.3.2 |
Dr |
SCFP |
| Expenses
/ Administrative / Staff compensation / Salaries |
5.3.2.1 |
Dr |
SCFP |
| Expenses
/ Administrative / Staff compensation / Performance based pay (bonuses,
premiums) |
5.3.2.2 |
Dr |
SCFP |
| Expenses
/ Administrative / Staff compensation / Etc. |
5.3.2.x |
Dr |
SCFP |
| Expenses
/ Administrative / Excessive spoilage |
5.3.3 |
Dr |
SCFP |
| Expenses
/ Administrative / Excess cost allocation caused by underutilized
plant capacity |
5.3.4 |
Dr |
SCFP |
| Expenses
/ General / Professional services |
5.3.5 |
Dr |
SCFP |
| Expenses
/ General / Research and development |
5.3.6 |
Dr |
SCFP |
| Expenses
/ General / Research and development
/ Research |
5.3.6.1 |
Dr |
SCFP |
| Expenses
/ General / Research and development
/ Development |
5.3.6.2 |
Dr |
SCFP |
| Expenses / General / Marketing
|
5.3.7 |
Dr |
SCFP |
| Expenses /
General / Marketing / Advertising |
5.3.7.1 |
Dr |
SCFP |
| Expenses
/ General / Marketing / Public relations |
5.3.7.2 |
Dr |
SCFP |
| Expenses
/ General / Marketing / Public relations / Charitable contributions |
5.3.7.2.1 |
Dr |
SCFP |
| Expenses
/ General / Depreciation and amortization |
5.3.8 |
Dr |
SCFP |
| Expenses
/ General / Etc. |
5.3.x |
Dr |
SCFP |
| Peripheral
Activities and Events (Other Revenue, Other Expenses, Gains and
Losses) |
6 |
Cr |
SCFP |
| Peripheral
Activities / Other revenue |
6.1 |
Cr |
SCFP |
| Peripheral
Activities / Other revenue / Interest revenue |
6.1.1 |
Cr |
SCFP |
| Peripheral
Activities / Other revenue / Dividends |
6.1.2 |
Cr |
SCFP |
| Peripheral
Activities / Other revenue / Rent |
6.1.3 |
Cr |
SCFP |
| Peripheral
Activities / Other revenue / Royalties |
6.1.4 |
Cr |
SCFP |
| Peripheral
Activities / Other revenue / Etc. |
6.1.x |
Cr |
SCFP |
| Peripheral
Activities / Other expenses |
6.2 |
Dr |
SCFP |
| Peripheral
Activities / Other expenses / Interest expense |
6.2.1 |
Dr |
SCFP |
| Peripheral
Activities / Other expenses / Borrowing costs |
6.2.2 |
Dr |
SCFP |
| Peripheral
Activities / Other expenses / Etc. |
6.2.x |
Dr |
SCFP |
| Peripheral
Events / Gains |
6.3 |
Cr |
SCFP |
| Peripheral
Events / Gains / Foreign exchange |
6.3.1 |
Cr |
SCFP |
| Peripheral Events
/ Gains / Investments |
6.3.2 |
Cr |
SCFP |
| Peripheral
Events / Gains / Derivatives held for speculation |
6.3.3 |
Cr |
SCFP |
| Peripheral
Events / Gains / Disposal of assets |
6.3.4 |
Cr |
SCFP |
| Peripheral
Events / Gains / Contract gains |
6.3.5 |
Cr |
SCFP |
| Peripheral
Events / Gains / Extinguishment of debt |
6.3.6 |
Cr |
SCFP |
| Peripheral
Events / Gains / Restructuring or disposal |
6.3.7 |
Cr |
SCFP |
| Peripheral
Events / Gains / Grants and donation |
6.3.8 |
Cr |
SCFP |
| Peripheral
Events / Gains / Etc. |
6.3.x |
Cr |
SCFP |
| Peripheral
Events / Losses |
6.4 |
Dr |
SCFP |
| Peripheral
Events / Losses / Inventory write-down |
6.4.1 |
Dr |
SCFP |
| Peripheral
Events / Losses / Inventory write-down / Lower of cost or market
charge |
6.4.1.1 |
Dr |
SCFP |
| Peripheral
Events / Losses / Inventory write-down / Damaged or obsolete goods |
6.4.1.2 |
Dr |
SCFP |
| Peripheral
Events / Losses / Asset impairment charge |
6.4.2 |
Dr |
SCFP |
| Peripheral
Events / Losses / Asset impairment charge / Available for sale investment |
6.4.2.1 |
Dr |
SCFP |
| Peripheral
Events / Losses / Asset impairment charge / PP&E, intangible
assets |
6.4.2.2 |
Dr |
SCFP |
| Peripheral
Events / Losses / Asset impairment charge / Goodwill |
6.4.2.3 |
Dr |
SCFP |
| Peripheral
Events / Losses / Foreign exchange rate loss |
6.4.3 |
Dr |
SCFP |
| Peripheral
Events / Losses / Investments held for trading |
6.4.4 |
Dr |
SCFP |
| Peripheral
Events / Losses / Derivatives held for speculation |
6.4.5 |
Dr |
SCFP |
| Peripheral
Events / Losses / Disposal of assets |
6.4.6 |
Dr |
SCFP |
| Peripheral
Events / Losses / Extinguishment of debt |
6.4.7 |
Dr |
SCFP |
| Peripheral
Events / Losses / Restructuring or disposal |
6.4.8 |
Dr |
SCFP |
| Peripheral
Events / Losses / Litigation |
6.4.9 |
Dr |
SCFP |
| Peripheral
Events / Losses / Etc. |
6.4.x |
Dr |
SCFP |
| Income
tax |
7 |
Dr/Cr |
SOCI |
| Other
comprehensive income |
8 |
Dr/Cr |
SOCI |
| OCI
/ Gains (loss) on available-for-sale instruments |
8.1 |
Dr/Cr |
SOCI |
| OCI
/ Gains (loss) on cash flow hedges |
8.2 |
Dr/Cr |
SOCI |
| OCI
/ Gains (loss) foreign exchange on foreign operations |
8.3 |
Dr/Cr |
SOCI |
| OCI / Pension liability
adjustments |
8.4 |
Dr/Cr |
SOCI |
| OCI
/ Changes in revaluation surplus (IFRS) |
8.5 |
Cr |
SOCI |
| OCI
/ Reclassification adjustment |
8.6 |
Dr/Cr |
SOCI |
|
|
|
|
