Hi Satish – thanks for writing. You can get a company’s Goodwill elements by using a query like this, where the DTS ID is the company filing:
https://api.xbrl.us/api/v1/label/search?fields=concept.local-name.sort(ASC),label.text&label.role=http://www.xbrl.org/2003/role/label&label.text=goodwill&dts.id=583061&concept.is-abstract=false
(this is available from the XBRL Filed Data extension on the fact and concept functions when you filter the form by a company DTS). The DTS ID for the 2022 US GAAP Taxonomy is 553038.
The Financial Accounting Standards Board (FASB) produces the US GAAP Taxonomy annually. See https://xbrl.us/2022-us-gaap for details, including:
- a link to the taxonomy in a viewer with a search feature – this shows the structure for presentation and other linkbases, and includes definitions and authoritative references for all elements
- a link to an Excel file with the 2022 US GAAP concepts
Companies can also create their own concepts (called extension concepts) for cases where a data point in the report does not fall within the definition of any concept in the US GAAP Taxonomy. Consider reviewing a company’s filing to see if any of the concepts in the filing are extension concepts (use concept.is-base on a fact query to see which elements are extensions).