Standards Crosswalk: Source/Sink Terms -> IFRS/GAAP -> XBRL

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)

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 docs/CALL_FOR_EXPERTS.md.