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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