Explanatory Note |
Summary Information
This is the home page of the
US GAAP - Insurance Entities Taxonomy. Below is summary information for this
taxonomy:
Status |
Final |
XBRL version |
XBRL Specification
2.1 dated 2003-12-31 |
Release Type |
Approved |
Date issued |
2005-02-28 (28
February 2005) |
Issued by |
XBRL-US |
Name |
|
Description |
This financial
reporting taxonomy is intended to provide element relationships that will
allow insurance entities that conform to US GAAP to tag financial statements
in XBRL. |
Namespace
identifier |
http://www.xbrl.org/us/fr/gaap/ins/2005-02-28 |
Recommended
namespace prefix |
us-gaap-ins |
Relationship to
other XBRL taxonomies |
This taxonomy
imports key elements of the United States (US) Financial Reporting (FR)
Taxonomy Framework in order to create an industry-level
taxonomy for insurance entities. Click
here to view a graphical
representation of how this taxonomy fits into the US Financial Reporting
Taxonomy Framework |
Physical location
of taxonomy components |
http://www.xbrl.org/us/fr/gaap/ins/2005-02-28/us-gaap-ins-2005-02-28.xsd
(Schema) http://www.xbrl.org/us/fr/gaap/ins/2005-02-28/us-gaap-ins-2005-02-28-label.xml (Labels linkbase) http://www.xbrl.org/us/fr/gaap/ins/2005-02-28/us-gaap-ins-2005-02-28-presentation.xml (Presentation linkbase) http://www.xbrl.org/us/fr/gaap/ins/2005-02-28/us-gaap-ins-2005-02-28-calculation.xml
(Presentation linkbase) |
Explanatory notes |
|
Printout of taxonomy elements |
Elements Listed by Label PDF, HTML Elements Listed by
Name HTML |
Sample instance documents |
Note and
Disclaimer: These XBRL
documents are presented solely as theoretical examples of XBRL application and
should not be used or relied upon for any other purpose. XBRL-US makes
no representation as to their accuracy or completeness, nor that they fairly represent the financial disclosure(s) of any
financial reporting entity, public or private. Further, neither XBRL-US
nor its members have audited, reviewed, compiled or performed any other
professional service in regard to the XBRL documents referenced below, nor in
regard to any electronic document from which such current document was
prepared, nor any schemas, linkbases or other meta data included therein or
to which they refer. We offer no opinion about the
correctness, completeness, timeliness, accuracy nor any other
characteristic of this XBRL document, documents from which it was prepared,
nor any schemas, linkbases, or other meta data to which they refer.
Users should find the original document, if such document exists, and read
all disclaimers or opinions therein. Some of the companies represented
in instance documents below are fictitious.
Coming Soon |
All DTS files |
|
Contact |
Brad Homer |
Incompatible taxonomies |
There are no taxonomies that are inherently incompatible with the taxonomies of the USFRTF. |
Defined roles |
http://www.xbrl.org/us/fr/lr/role/StatementFinancialPosition
Statement of Financial Position http://www.xbrl.org/us/fr/lr/role/IncomeStatement
Income Statement http://www.xbrl.org/us/fr/lr/role/CashFlowOperationsIndirect
Cash Flow from Operations - Indirect Method http://www.xbrl.org/us/fr/lr/role/CashFlowOperationsDirect
Cash Flow from Operations - Direct Method http://www.xbrl.org/us/fr/lr/role/StatementCashFlows
Statement of Cash Flows http://www.xbrl.org/us/fr/lr/role/StatementStockholdersEquity
Statement of Stockholders' Equity http://www.xbrl.org/us/fr/lr/role/TotalStockholdersEquityCalculation
Calculations for the Statement of http://www.xbrl.org/us/fr/lr/role/Notes
Notes to the Financial Statements http://www.xbrl.org/us/fr/lr/role/AlternateCalculationRollUps1
Calculations which would otherwise conflict http://www.xbrl.org/us/fr/lr/role/TupleContentModelsCommonTerms
Tuple Content Models - Common Terms http://www.xbrl.org/us/fr/lr/role/TupleContentModelsFinancialServices
Tuple Content Models - Financial Services Terms |
Suggested linkbases |
None |
Errors |
N/A |
Copyright and
License |
Copyright © 2005 XBRL-US®
All Rights Reserved. This taxonomy and translations of it may be copied and furnished to others, and derivative works that comment on or otherwise explain it or assist in its implementation may be prepared, copied, published and distributed, in whole or in part, without restriction of any kind, provided that: 1. The above copyright notice and this paragraph are included on all such copies and derivative works. 2. A link or URL to the original taxonomy is included in all such copies and derivative works. However, this taxonomy itself may not be modified in any way, such as by removing the copyright notice or references to XBRL International or other organizations, except as required to translate it into languages other than English. Members of XBRL International and the taxonomy owners agree to grant certain licenses under the XBRL International Intellectual Property Policy (www.xbrl.org/legal). The name and trademarks of XBRL International may NOT be used in advertising or publicity pertaining to this document or its contents without specific, written prior permission. Title to copyright in this document will at all times remain with copyright holders. By using and/or copying this taxonomy, you (the licensee) agree that you have read, understood, and will comply with the terms and conditions set out in this document and in the Copyright, Intellectual Property and Trademarks documents on www.xbrl.org/legal This taxonomy and its associated files are provided on an "AS IS" basis and XBRL INTERNATIONAL AND THE OWNERS OF THE TAXONOMY DISCLAIM ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO ANY WARRANTY THAT THE USE OF THE INFORMATION HEREIN WILL NOT INFRINGE ANY RIGHTS OR ANY IMPLIED WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE. Recipients of this taxonomy are invited to submit, with their comments, notification of any relevant patent rights and copyrights of which they are aware and to provide supporting documentation. The attention of
users of this taxonomy is directed to the possibility that its use may
require use of an invention covered by patent rights. XBRL International and
the owners of the taxonomy shall not be responsible for identifying patents
for which a license may be required by this taxonomy, or for conducting legal
inquiries into the legal validity or scope of those patents that are brought
to its attention. This taxonomy is prospective and advisory only. Prospective
users are responsible for protecting themselves against liability for
infringement of patents. XBRL International and the owners of this taxonomy
takes no position regarding the validity or scope of any intellectual
property or other rights that might be claimed to pertain to the
implementation or use of the technology defined by implied by the taxonomy or
the extent to which any license under such rights might or might not be
available; neither do they represent that they has made any effort to
identify any such rights. Members of XBRL International agree to grant
certain licenses under the XBRL International Intellectual Property Policy (www.xbrl.org/legal). |
Warranty |
ALL PARTIES
ACKNOWLEDGE THAT ALL INFORMATION PROVIDED AS PART OF THIS TAXONOMY OR ITS
ASSOCIATED FILES IS PROVIDED “AS IS” WITH NO WARRANTIES WHATSOEVER, WHETHER
EXPRESS, IMPLIED, STATUTORY, OR OTHERWISE, AND THE PARTIES EXPRESSLY DISCLAIM
ANY WARRANTY OF MERCHANTABILITY, FITNESS FOR ANY PARTICULAR PURPOSE,
NONINFRINGEMENT, OR TITLE, OR ANY WARRANTY OTHERWISE ARISING OUT OF ANY
PROPOSAL, RECOMMENDATION, OR SAMPLE; OR ANY WARRANTY THAT THE USE OF THE
CONTENTS OF THE TAXONOMY OR ITS ASSOCIATED FILES WILL NOT INFRINGE ANY THIRD
PARTY PATENTS, COPYRIGHTS, TRADEMARKS OR OTHER RIGHTS. |
Limitation of
Liability |
IN NO EVENT WILL
XBRL INTERNATIONAL OR THE OWNERS OR AUTHORS OF THE TAXONOMY BE LIABLE TO ANY
USER OR ANY THIRD PARTY FOR THE COST OF PROCURING SUBSTITUTE GOODS OR
SERVICES, LOST PROFITS, LOSS OF USE, LOSS OF DATA OR ANY DIRECT, INDIRECT,
CONSEQUENTIAL, INCIDENTAL, PUNITIVE OR SPECIAL DAMAGES, WHETHER UNDER
CONTRACT, TORT, WARRANTY OR OTHERWISE, ARISING IN ANY WAY OUT OF THE USE OF
THIS TAXONOMY OR ITS ASSOCIATED FILES, OR THE PERFORMANCE OR IMPLEMENTATION
OF THE CONTENTS THEREOF OF ANY TYPE WHATSOEVER, WHETHER OR NOT SUCH PARTY HAD
ADVANCE NOTICE OF THE POSSIBILITY OF SUCH DAMAGES. |
Copyright © 2005 XBRL-US® All Rights Reserved.
Copyright © 2005 AICPA® All Rights Reserved.
The XBRL Logo is a registered trademark of XBRL International ® All Rights Reserved, used with permission.
XBRL International liability, trademark, document use, and software licensing rules apply.
Rob Blake, Aucent
Glen Buter, CPA, BDO Siedman
Charles Hoffman, CPA, UBmatrix
Brad Homer, AICPA
Sal Mileti, CPA, Ernst & Young
Paul Penler, CPA, Ernst & Young
Mike Willis, PricewaterhouseCoopers
This Taxonomy Documentation describes the eXtensible Business Reporting Language (XBRL) US Financial Reporting Taxonomy: US Financial Reporting Accountants Report (USFR-AR). The USFR-AR Taxonomy has been prepared by the XBRL-US Domain Working Group, with feedback from other members of XBRL International and the public at large.
This USFR-AR Taxonomy is compliant with the XBRL 2.1 Specification, dated 2003-12-31. It is for the creation of complete instance documents that need to represent auditors/independent accountants’ reports that typically accompany external financial statements.
This document assumes a general understanding of accounting and XBRL. If the reader desires additional information relating to XBRL, the XBRL International web site (http://www.xbrl.org) is recommended.
The XBRL-US Domain Working Group is leading
the development of this eXtensible Business Reporting Language (XBRL) Accountants
Report (USFR-AR) Taxonomy for the purpose of expressing the auditors
opinion on company financial statements according to
The purpose of the USFR-AR Taxonomy is to provide a framework for the consistent creation of XBRL documents for expressing the auditor’s opinion upon financial reporting by private sector and public sector entities. The purpose of this and other taxonomies produced using XBRL is to supply a framework that will facilitate data exchange among software applications used by companies and individuals as well as other financial information stakeholders, such as lenders, investors, auditors, attorneys, and regulators.
The authority for this US-GAAP-CI Taxonomy is based upon US Generally Accepted Accounting Principles (GAAP). The development of the taxonomy is based upon input from accounting firms, technology companies and other domain experts in the field of financial reporting. In addition, the specific content of the taxonomy is based upon standards identified by the Financial Accounting Standards Board (FASB) and other related standards organizations.
This taxonomy is part of the XBRL US Financial Reporting Taxonomy Framework and can be used in conjunction with the other taxonomies as depicted in Figure 1:
Figure 1: Interrelationship of Taxonomies and Instance Document
The USFR-AR Taxonomy is an Approved Final Taxonomy. Its content and structure have been reviewed by both accounting and technical teams that comprise XBRL-US and XBRL International.
XBRL Taxonomies can exist in two states insofar as XBRL International TAP is concerned:
This taxonomy will be updated with revisions for errors and new features within the following guidelines:
· Since financial statements created using a taxonomy must be available indefinitely, the taxonomy must be available indefinitely. All updates will take the form of new versions of the taxonomy with a different date. For example, the taxonomy http://www.xbrl.org/us/fr/rpt/ar/2004-08-15/usfr-ar-2004-08-15.xsd will never change. New versions will be issued under a different name, such as http://www.xbrl.org/us/fr/rpt/ar/2004-12-31/usfr-ar-2004-12-31.xsd. This will ensure that any taxonomy created will be available indefinitely.
Comments and feedback on either accounting concepts within the taxonomy or technical aspects of the US Financial Reporting Taxonomy Framework are welcome, particularly ideas to improve this taxonomy. If you have a comment or feedback or wish to report an error, email comments to Brad Homer (bhomer@aicpa.org).
Detailed responses will not be provided for every comment submitted, however a summary of which feedback has been incorporated will be provided.