Digital Financial Reporting

I am trying to figure out a better organization of this information, this is the next iteration.

Here are 964 US GAAP disclosures and 389 IFRS disclosures from public company 10-K and 20-F filings to the SEC.  Where I have comparisons generated, you can see the number of examples for each disclosure colored in CYAN:

• US GAAP
• IFRS

Here are the same disclosures, but the lists ONLY contain the disclosures for which I have created comparisons:

• US GAAP (Reference linkbase)
• IFRS (Reference linkbase) (Download all exemplars)

Here is the list of companies from which these disclosure examples were taken:

• 5,734 Public companies filing 10-Ks (Excel file in ZIP archive)
• 251 Public companies filing 20-Fs (Excel file in ZIP archive)

For more information see here: US GAAP | IFRS

Another seemingly useful thing to do is to compare specific US GAAP and IFRS disclosures.  For example,

• Property, Plant and Equipment full disclosure (Level 1 Note Text Block)
  • US GAAP
  • IFRS
• Property, Plant and Equipment (Level 3 Disclosure Text Block)
  • US GAAP
  • IFRS
• Property, Plant and Equipment Policy (Level 2 Policy Text Block)
  • US GAAP
  • IFRS
• Inventory full disclosure
  • US GAAP
  • IFRS
• Basis of reporting (a.k.a. basis of accounting or presentation of financial report)
  • US GAAP | US GAAP (Note)
  • IFRS
• Income taxes full disclosure
  • US GAAP
  • IFRS
• Nature of operations
  • US GAAP
  • IFRS | IFRS
• Revenue recognition
  • US GAAP
  • IFRS

Here are other viewers for checking out disclosures.  All of these are for US GAAP currently. 

• This includes Level 4 Disclosure Detail also. 
• This compares Level 3 Disclosure Text Blocks and Level 4 Disclosure Detail.
• This organizes disclosures by ASC Topic.
• These are best practice examples of disclosures.

Got any ideas to improve this information?  Got a better way to view disclosures? Send me your ideas and I will try and incorporate them.

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• Here are tools for analyzing the fundamental accounting concept relations. This covers 4,060 public companies which is about 68%. All these companies pass all of the fundamental accounting concept relations tests.
• Here is a prototype of something I am working on, I will explain later.
  • Balance sheet
  • Income statement
  • Statement of comprehensive income
  • Cash flow statement
  • Document and entity information