Disclosure Descriptive Information
   
Label: Option Indexed to Issuer's Equity Disclosure [Note Level]
Name: OptionIndexedToIssuersEquityDescription
Parent Topic: DistinguishingLiabilitiesFromEquity
Documentation: Entire footnote for freestanding option contracts issued by an entity that are indexed to, and potentially settled in, an entity's own stock.
Commentary:
Status:
US GAAP XBRL Taxonomy Text Block: us-gaap:OptionIndexedToIssuersEquityDescriptionTextBlock
Human Readable Examples: List of human readable examples
Machine Readable Examples: List of machine readable examples
Business rules (machine readable): XBRL Definition Relations
US GAAP XBRL Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/OtherLiabilities | XML | HTML

References to Accounting Standards Codification (ASC)
Item Description Reference
1 FASB: http://asc.fasb.org/extlink&oid=6513800
2 FASB: Topic:480 Subtopic:10 Section:55 Paragraph:63 http://asc.fasb.org/extlink&oid=6924035&loc=d3e23176-110880
3 FASB: Topic:815 Subtopic:40 Section:50 Paragraph:3 http://asc.fasb.org/extlink&oid=6445032&loc=d3e90193-114008
4 FASB: Topic:815 Subtopic:40 Section:50 Paragraph:4 http://asc.fasb.org/extlink&oid=6445032&loc=d3e90198-114008
5 FASB: Topic:815 Subtopic:40 Section:50 Paragraph:5 http://asc.fasb.org/extlink&oid=6445032&loc=d3e90205-114008

Example Disclosure

Prototype of Disclosure
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Option Indexed to Issuer's Equity, Description [Text Block] Concept (Text Block (HTML)) For Period us-gaap:OptionIndexedToIssuersEquityDescriptionTextBlock

Business Rules Summary
From Arcrole (predicate) To
disclosures:OptionIndexedToIssuersEquityDescription rules-arcroles:disclosure-equivalentTextblock us-gaap:OptionIndexedToIssuersEquityDescriptionTextBlock
disclosures:OptionIndexedToIssuersEquityDescription rules-arcroles:disclosure-hasConceptArrangementPattern fro:TextBlock

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