FinancialStatementGAAPTypeEnum
RIXML 2.5 Enumeration
Specifies the accounting principles used in financial statements, including US GAAP, local country GAAP, International Accounting Standards, and analyst-adjusted non-GAAP figures
Usage
Optional attribute in Financials elements to indicate which accounting standards were used to prepare financial data
Business Context
Essential for financial analysis comparability, enabling analysts to understand the accounting framework underlying financial data and make appropriate adjustments for cross-border comparisons
Where It Fits
Elements using this type (2)
Definition
| Base Type | string |
Enumeration Values
GAAPUS |
| GAAPUS |
Financial statements prepared using Generally Accepted Accounting Principles as defined by United States standards Use when financial data follows US GAAP accounting standards and regulations [RIXML Research Data Dictionary v2.5.1 p.52] ActiveSince 2.1 |
GAAPLocal |
| GAAP Local |
Financial statements prepared using local country-specific Generally Accepted Accounting Principles Use when financial data follows the accounting standards of the issuer's local jurisdiction [RIXML Research Data Dictionary v2.5.1 p.52] ActiveSince 2.1 |
GAAPIAS |
| GAAPIAS |
Financial statements prepared using International Accounting Standards Use when financial data follows international accounting standards rather than local or US standards [RIXML Research Data Dictionary v2.5.1 p.52] ActiveSince 2.1 |
AnalystAdjustedNonGAAP |
| Analyst Adjusted Non GAAP |
Financial statements where analyst has made adjustments that deviate from standard accounting principles Use when presenting financial data that has been modified by analyst interpretation and does not conform to standard GAAP [RIXML Research Data Dictionary v2.5.1 p.52] ActiveSince 2.1 |
Examples
<!-- Example usage of FinancialStatementGAAPTypeEnum enumeration -->
<element type="FinancialStatementGAAPTypeEnum">GAAPUS</element>Version History
Unchanged since introduction in RIXML 2.1
Semantic Relationships
Qualifies1 relationship
GAAPLocal applies accounting principles specific to the home country of the issuer organization
RIXML Research Data Dictionary v2.5.1, p.83— GAAPLocal
Contrasts With1 relationship
Analyst adjusted non-GAAP figures are explicitly not according to any GAAP standards, representing analyst modifications
RIXML Research Data Dictionary v2.5.1, p.83— AnalystAdjustedNonGAAP