Disclosure Descriptive Information |
Label: | Consolidation, Variable Interest Entity, Policy [Policy Text Block] |
Name: | ConsolidationVariableInterestEntityPolicyPolicyTextBlock |
Parent Topic: | PrinciplesOfConsolidation |
Documentation: | Disclosure of accounting policy for consolidation to describe the significant judgments and assumptions made in determining whether a variable interest held by the entity requires the variable interest entity to be consolidated and (or) disclose information about its involvement with the variable interest entity; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; and the significant factors considered and judgments made in determining that the power to direct the activities that significantly impact the economic performance of the variable interest entity are shared (as defined). |
Commentary: | Missing [Table] |
Status: | |
US GAAP XBRL Taxonomy Text Block: | us-gaap:ConsolidationVariableInterestEntityPolicy |
Human Readable Examples: | List of human readable examples |
Machine Readable Examples: | List of machine readable examples |
US GAAP XBRL Taxonomy Network: | http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements | XML | HTML |
References to Accounting Standards Codification (ASC) |
Item | Description | Reference |
---|---|---|
1 | FASB: Topic:235 Subtopic:10 Section:50 Paragraph:3 | http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 |
2 | FASB: Topic:810 Subtopic:10 Section:50 Paragraph:2A | http://asc.fasb.org/extlink&oid=28200181&loc=SL6225816-111685 |
3 | FASB: Topic:810 Subtopic:10 Section:50 Paragraph:2AA Subparagraph:a | http://asc.fasb.org/extlink&oid=28200181&loc=SL6759068-111685 |
4 | FASB: Topic:810 Subtopic:10 Section:50 Paragraph:4 Subparagraph:(e) | http://asc.fasb.org/extlink&oid=28200181&loc=d3e5728-111685 |
5 | FASB: Topic:810 Subtopic:10 Section:50 Paragraph:5A Subparagraph:(a) | http://asc.fasb.org/extlink&oid=28200181&loc=SL6759159-111685 |
Example Disclosure |
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