This version has the same structure as the expanded version but also includes cross-references to all pertinent XBRL cross-reverences to the FASB published taxonomies. By embedding these references directly into the core target architecture, it is designed to minimize the friction of mapping accounts to XBRL tagged financial reports which is intended to mitigate tagging errors and provide the structured semantic dataset required by automated compliance validation tools.
Activate to download this COA in digital format.
All COA files on this site are available for download in .xlsx format.
While Excel is a lingua franca, some ERP systems require a CSV or TSV format instead.
To perform the conversion, make certain you have Python with Pandas and Openpyxl libraries installed. Next, download Excel-to-CSV.zip. Place both the COA and the script into the same folder. Rename the COA exactly Excel-TSV-Input.xlsx and run the script.
To convert back to Excel, copy Excel-TSV-Output.csv to Excel and use the Text to Columns function. Leave the delimiter set to the default Tab. Please be aware, the conversion process strips formatting, so the Depth column is critical for rebuilding COA's hierarchy and make the scripts on this page function correctly.
Pro view includes additional scripts illustrating how to generate a dynamic hierarchical COA from an Excel source file. It also includes scripts to map the output to balance sheet and P&L in IFRS or US GAAP format (also in Excel).
