Author Archives: zswanson


A firm’s ticker is an identifier of the stock trading symbol which researchers use in sample selection of archival research. One of the financial statement research data challenges is getting the ticker from SEC data because the SEC focus is … Continue reading

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ASC Video Introduction Using Askaref

GAAP codification is the authority for financial statements. For an introduction to GAAP codification using go to this link

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XBRL Footnote Assignment

Footnotes are essential to the understanding of financial line items. Students can learn about the real world context of line items by having them research a company’s line item and associated footnote. See the following example for General Motor’s inventory. … Continue reading

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Accounting Standards Codification (ASC) Overview

The Accounting Standards Codification (ASC) code for a line item is one of the search outputs of the mobile device resource. The ASC code is required by the SEC in accounting working papers. It is also making appearances in … Continue reading

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XBRL Background LInks

Askaref  is a reference dictionary permitting quick (mobile device) identification of XBRL information (including tags,ASC reference links, etc.). There are other sites that are better suited to provide background for XBRL. In an effort to facilitate that education of XBRL; … Continue reading

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XBRL Taxonomy Short List

On the Professor Applications of this blog, there is an XBRL Taxonomy short list of line items that is a good start for covering the line items used in Introductory and Intermediate Accounting textbooks.  This short list can be used … Continue reading

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Executive Compensation and XBRL

Executive compensation is one of the most frequently discussed topics in the popular press, and yet where is it in the XBRL taxonomy?  The first choice of the income statement doesn’t have it as a separate line item, probably because … Continue reading

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EBIT AND XBRL 1.What is EBIT and why do financial statement users care?  EBIT is a firm’s earnings before interest and taxes.  Financial statement users care about what decisions management makes within the context of the firm’s value chain.  Separating … Continue reading

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ASKAREF’s Mission

Providing Professors the mini case studies for the lesson plan Providing Financial Analysts and Accountants that mobile device reference to financial statement line item / footnote  definitions,  and links to GAAP codifications. Providing Programmers the link from the General Accounting … Continue reading

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