list of accounting subject indicators

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financial statement elements:

. . asset . . liability . . equity . . investment by owners . . distribution to owners . .

. . comprehensive income . . revenue . . expense . . gain . . loss . .

recognition concepts:

. . recognition . . recognition criteria . . measurement . . relevance . . reliability . .

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Note on PSI pages: The PSI pages are provided temporarily until superseded by higher authority. They were necessary to complete the research  -- and experiment -- being carried out in the web site http://www.AuditMap.com.

A subject indicator is defined in the XTM Topic Maps 1.0 Specification as "a resource that is intended by the topic map author to provide a positive, unambiguous indication of the identity of the subject," and a PSI [published subject indicator] is defined as "a subject indicator that is published and maintained at an advertised address for the purpose of facilitating topic map interchange and mergeability [XTM]." (quoted from Mary Nishikawa, Organizing Information in a Corporate Intranet)

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