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concept > accounting concept > accounting subject > financial statement element

class / concept name
financial statement element
sub-class of

accounting subject  . 


An element of financial statements such as asset, liability, revenue.


revenue  .  asset  .  liability  .  capital  .  equity  .  either an asset or a liability  .  net profit or loss for the period  .  capital maintenance adjustments  .  government grants  .  investments in associates  .

further sub-division

income statement element  .  balance sheet element  .

is the subject of / subject to

standard  .  rules of disclosure  .  rules of presentation  . 

is contained in

financial statement




topic map of accounting and auditing, an ontology

an electronic thesaurus of accounting and auditing terms comprising a hierarchy of concepts and their associations AND an index of accounting and auditing internet resources and training materials built on the thesaurus

This page was first published in April 2002; last updated in June 2015.