Purpose: Map every equity source and sink term in the Accounting Conservation Framework to the governing standards and the XBRL tags routed through src/taxonomy/routing_tables.json.
Last Updated: 2025-11-03
Framework Version: Phase 5 Gold Standard (Wave 1)
How to Use This Document
- Term describes the economic event tracked in the conservation equations.
- Standard lists the primary IFRS and US GAAP citations that govern recognition, measurement, or classification.
- XBRL Tags enumerates the SEC taxonomy elements currently mapped in
routing_tables.json. - Equity Impact labels the direction (increase, decrease, or neutral reclassification) on consolidated equity.
- P&L Impact clarifies whether the transaction flows through net income or other comprehensive income.
All tags referenced here are present in the Phase 4 taxonomy baseline. Wave 2+ directives will extend the crosswalk when new tags are introduced.
Owner Transactions (External Flows)
| Term | Standard | XBRL Tags | Equity Impact | P&L Impact |
|---|---|---|---|---|
| Cash dividends to common shareholders | IAS 1.106(d)(iii); ASC 230-10-45-15 | `CashDividendsPaid`, `PaymentsOfDividendsCommonStock` | Decrease (parent equity sink) | No |
| Aggregate dividend payments (all classes) | IAS 1.106(d)(iii); ASC 230-10-45-15 | `PaymentsOfDividends`, `Dividends` | Decrease (owner distribution) | No |
| Share issuance - primary offerings | IAS 32.35-37; ASC 505-10-50-2 | `ProceedsFromIssuanceOfCommonStock`, `StockIssuedDuringPeriodValueNewIssues` | Increase (parent equity source) | No |
| Share issuance via incentive plans | IFRS 2.10-29; ASC 718-10-45-2 | `ProceedsFromIssuanceOfSharesUnderIncentiveAndShareBasedCompensationPlans`, `StockIssuedDuringPeriodValueShareBasedCompensation` | Increase (APIC source) | Expense already recorded |
| Value of stock issued (catch-all) | IAS 32.37; ASC 505-10-50-2 | `ValueOfStockIssuedDuringPeriod` | Increase (equity source) | No |
| Treasury stock repurchases (cost method) | IAS 32.33; ASC 505-30-30-2 | `PaymentsForRepurchaseOfCommonStock`, `TreasuryStockValueAcquiredCostMethod` | Decrease (owner distribution) | No |
| Aggregate share repurchases | IAS 32.33; ASC 505-30-30-2 | `PurchaseOfTreasuryStock`, `PaymentsForRepurchaseOfCommonAndPreferredStock` | Decrease (owner distribution) | No |
| Shares repurchased and retired | IAS 32.33; ASC 505-30-30-3 | `StockRepurchasedAndRetiredDuringPeriodValue`, `StockRepurchasedAndRetiredDuringPeriodShares` | Decrease (permanent equity reduction) | No |
| Buyback excise tax (IRA 2022 section 4501) | IRS Code section 4501; ASC 505-30-45-4 | `StockRepurchaseExciseTax`, `ExciseTaxOnStockRepurchases` | Decrease (direct-to-equity cost) | No |
| Cash remitted for buyback excise tax | IRS Code section 4501; ASC 505-30-45-4 | `PaymentsForStockRepurchaseExciseTax` | Decrease (cash outflow paired with repurchase) | No |
| ASR forward contracts (equity classified) | ASC 815-40-25; ASC 505-30 | `AcceleratedShareRepurchasesInitialSharesDelivered`, `AcceleratedShareRepurchasesFinalSettlementShares` | Decrease (owner distribution at execution) | Depends on classification |
Comprehensive Income (P&L and OCI)
| Term | Standard | XBRL Tags | Equity Impact | P&L Impact |
|---|---|---|---|---|
| Net income (consolidated) | IAS 1.81A; ASC 220-10-45-3 | `NetIncomeLoss`, `ProfitLoss` | Increase (retained earnings source) | Yes |
| Net income available to common | IAS 1.81A; ASC 260-10-45-10 | `NetIncomeLossAvailableToCommonStockholdersBasic` | Increase (parent equity source) | Yes |
| OCI - foreign currency translation (CTA) | IAS 21.38-43; ASC 830-30-45-12 | `OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax`, `OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease` | Neutral (measurement reclassification) | No (recycles on disposal) |
| OCI - FVOCI debt securities | IFRS 9.5.7.10; ASC 320-10-35-1 | `OtherComprehensiveIncomeAvailableForSaleSecuritiesAdjustmentNetOfTax`, `OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax` | Neutral until recycling | Recognized on recycling |
| OCI - FVOCI equity securities | IFRS 9.5.7.5; IFRS 9.B5.7.1 | `OtherComprehensiveIncomeFVOCI` | Increase or decrease (permanent OCI reserve) | No |
| OCI - cash flow hedge effectiveness | IFRS 9.6.5.11; ASC 815-30-35-9 | `OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationAndTax`, `OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTax` | Neutral until hedge settles | Recognized when reclassified |
| Comprehensive income net of tax | IAS 1.83; ASC 220-10-45-1 | `ComprehensiveIncomeNetOfTax`, `OtherComprehensiveIncomeNetOfTaxPortionAttributableToParent` | Aggregated effect of sources and sinks | Yes (summary total) |
Share-Based Compensation and Own-Share Effects
| Term | Standard | XBRL Tags | Equity Impact | P&L Impact |
|---|---|---|---|---|
| Equity-settled awards (shares issued) | IFRS 2.10-29; ASC 718-10-35-1 | `StockIssuedDuringPeriodValueShareBasedCompensation`, `ProceedsFromIssuanceOfSharesUnderIncentiveAndShareBasedCompensationPlans` | Increase (APIC source) | Yes (expense recognized) |
| Net share settlement - tax withholding | IFRS 2.33E-33H; ASC 718-10-45-9 | `PaymentsRelatedToTaxWithholdingForShareBasedCompensation` | Decrease (shares withheld reduce equity) | No (already expensed) |
| Excess tax benefit on vesting | ASC 718-740-25-10; IAS 12.68A | `EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense` | Increase (equity reclassification) | No |
| Treasury stock acquired to fund plans | IAS 32.33; ASC 505-30 | `PaymentsForRepurchaseOfCommonStock`, `PurchaseOfTreasuryStock` | Decrease (owner distribution) | No |
Non-Controlling Interests (IFRS 10 / ASC 810)
| Term | Standard | XBRL Tags | Equity Impact | P&L Impact |
|---|---|---|---|---|
| Consolidated NCI balance | IFRS 10.22; ASC 810-10-45-15 | `MinorityInterest`, `MinorityInterestNonredeemable` | State variable (tracks NCI equity) | No |
| NCI allocated profit | IAS 1.83; ASC 810-10-45-19 | `NetIncomeLossAttributableToNoncontrollingInterest` | Increase (NCI source) | Yes (allocated share of NI) |
| NCI dividends | IFRS 10.B94; ASC 810-10-45-21 | `MinorityInterestDecreaseFromDistributions`, `MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders` | Decrease (NCI sink) | No |
| NCI capital contribution (step-up) | IFRS 10.23; ASC 810-10-45-23 | `MinorityInterestIncreaseFromStockIssuance`, `NoncontrollingInterestIncreaseFromSaleOfParentEquity` | Increase (NCI source, parent APIC decreases) | No |
| Parent sells ownership to NCI (no loss of control) | IFRS 10.23; ASC 810-10-45-23 | `NoncontrollingInterestIncreaseFromSaleOfParentEquity` | Neutral overall (parent decreases, NCI increases) | No |
Direct-to-Equity Adjustments and Restatements
| Term | Standard | XBRL Tags | Equity Impact | P&L Impact |
|---|---|---|---|---|
| Adoption of new accounting standard | IAS 8.19-22; ASC 250-10-45-5 | `StockholdersEquityAdjustmentFromAdoptionOfNewAccountingStandard`, `CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption` | Increase or decrease (direct adjustment) | No |
Healthcare Transparency Terms
| Term | Standard | Regulatory Basis | Equity Impact | P&L Impact |
|---|---|---|---|---|
| Hospital Charge (Gross) | Revenue recognition | 45 CFR Part 180 | ↑ Via revenue (if paid) | Revenue |
| Contractual Adjustment | Revenue reduction | GAAP for hospitals | ↓ Via revenue reduction | Contra-revenue |
| Charity Care | Write-off | IRS 501(r), Schedule H | ↓ Via write-off | Expense or contra-revenue |
| Bad Debt | Write-off | GAAP (ASC 310-10) | ↓ Via bad debt expense | Expense |
| Payer Negotiated Rate | Contract revenue | 45 CFR Part 180, 85 FR 72158 | Revenue basis | Revenue |
| Patient Responsibility | Revenue | Cost-sharing requirements | ↑ If collected | Revenue |
| MLR Medical Claims | Expense | 45 CFR Part 158 | ↓ Via claims expense | Expense |
| MLR Rebate | Liability/equity | 45 CFR §158.240 | ↓ If rebate owed | Expense or distribution |
| Contributions (Nonprofit) | Owner equivalent | GAAP nonprofits (ASC 958) | ↑ Increases net assets | Non-operating revenue |
| Restricted Net Assets Release | Reclassification | FASB ASC 958 | Neutral (reclass) | None |
| Prior-period error correction | IAS 8.41-43; ASC 250-10-45-23 | `AdjustmentsForErrorCorrections` | Increase or decrease (restatement) | No |
| Share-based APIC remeasurement | ASC 718-10-35-8; IFRS 2.27 | `AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue` | Neutral (equity reclassification) | No |
| Cash taxes remitted for net settlement | ASC 718-10-45-10; IFRS 2.33H | `PaymentsRelatedToTaxWithholdingForShareBasedCompensation` | Decrease (owner distribution) | No |
| Tax benefit recorded directly to equity | ASC 718-740-25-10; IAS 12.68A | `EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense` | Increase (equity source) | No |
| Treasury stock balance (contra-equity) | IAS 32.33; ASC 505-30-30-3 | `TreasuryStockValueAcquiredCostMethod`, `PurchaseOfTreasuryStock` | Decrease (contra-equity state) | No |
Measurement Reclassifications and Capital Maintenance
| Term | Standard | XBRL Tags | Equity Impact | P&L Impact |
|---|---|---|---|---|
| Hyperinflation - gain/loss on net monetary position | IAS 29.9; IAS 29.27 | `IAS29GainLossOnNetMonetaryPosition` | Increase or decrease (capital maintenance) | Recognized via remeasurement |
| Hyperinflation - restatement adjustment | IAS 29.24-25 | `IAS29RestatementAdjustment` | Neutral in real terms | No |
| OCI revaluation surplus (IFRS) | IAS 16.39; IAS 38.85 | `OtherComprehensiveIncomeRevaluationSurplusNetOfTax` | Increase (equity reserve) | No until disposal |
| Retained earnings balance | IAS 1.108; ASC 505-10-45-3 | `RetainedEarningsAccumulatedDeficit`, `RetainedEarnings` | State variable (cumulative sources less sinks) | Records net income |
| Parent equity attributable | IAS 1.54(r); ASC 210-10-S99-1 | `EquityAttributableToParent`, `StockholdersEquity` | State variable (sum of flows) | No |
| Comprehensive income attributable to parent | IAS 1.83; ASC 220-10-45-2 | `OtherComprehensiveIncomeNetOfTaxPortionAttributableToParent` | Captures boundary reclassifications | Yes (summary) |
Lease Accounting (IFRS 16 / ASC 842)
| Term | Standard | XBRL Tags | Equity Impact | P&L Impact |
|---|---|---|---|---|
| **ROU Asset - Initial** | IFRS 16.22-24; ASC 842-20-30-1 | `RightOfUseAsset`, `OperatingLeaseRightOfUseAsset` | None (balanced entry) | None |
| **Lease Liability - Initial** | IFRS 16.22-24; ASC 842-20-30-1 | `LeaseLiability`, `OperatingLeaseLiability` | None (balanced entry) | None |
| **Interest on Lease Liability** | IFRS 16.29; ASC 842-20-35-3 | `OperatingLeaseExpense`, `InterestExpenseLeaseLiability` | Decrease via retained earnings | Expense |
| **ROU Amortization** | IFRS 16.31; ASC 842-20-35-8 | `OperatingLeaseExpense`, `DepreciationAndAmortizationExpense` | Decrease via retained earnings | Expense |
| **Lease Modification** | IFRS 16.44-46; ASC 842-10-35-4 | `LeaseModification`, `LeaseLiabilityRemeasurement` | Depends on adjustment | Possible gain/loss |
References
- IFRS Standards: https://www.ifrs.org/issued-standards/
- FASB Accounting Standards Codification: https://asc.fasb.org/
- SEC US GAAP Taxonomy: https://xbrl.us/data-taxonomies/us-gaap/
- Framework routing tables:
src/taxonomy/routing_tables.json
> Maintained by the Accounting Conservation Framework team. Please submit proposed edits via GitHub Issues.