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 most companies do not report it there.
The footnotes have the executive compensation information. In www.askaref.com select search terms like “share-based” or “stock compensation” and then choose the Other(e.g., footnotes) tab as the XBRL Tag Search Options. If you need that GAAP codification reference, it is under Topic 718 Subtopic 10 Section 50