Disclosure Descriptive Information |
Label: | Income Tax Contingency [Roll Forward] |
Name: | IncomeTaxContingency |
Parent Topic: | IncomeTaxes |
Documentation: | Disclosure of amounts of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other types of income tax contingencies, and a reconciliation of the changes in unrecognized tax benefits. |
Commentary: | |
Status: | |
US GAAP XBRL Taxonomy Text Block: | us-gaap:SummaryOfIncomeTaxContingenciesTextBlock |
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/IncomeTaxes | XML | HTML |
References to Accounting Standards Codification (ASC) |
Item | Description | Reference |
---|---|---|
1 | FASB: Topic:740 Subtopic:10 Section:50 Paragraph:15 | http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 |
Example Disclosure |
Prototype of Disclosure |
Line | Label | Object Class (Data type) | Period Type | Balance | Report Element Name |
---|---|---|---|---|---|
1 | Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward] | Abstract | us-gaap:ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward | ||
2 | Balance at the beginning of the year | Concept (Monetary) | As Of | Credit | us-gaap:UnrecognizedTaxBenefits |
3 | Increases for current year tax positions | Concept (Monetary) | For Period | Credit | us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions |
4 | Increases for prior year tax positions | Concept (Monetary) | For Period | Credit | us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions |
5 | Decreases in prior year tax positions | Concept (Monetary) | For Period | Debit | us-gaap:UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions |
6 | Settlements with taxing authorities | Concept (Monetary) | For Period | Debit | us-gaap:UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities |
7 | Balance at the end of the year | Concept (Monetary) | As Of | Credit | us-gaap:UnrecognizedTaxBenefits |
Business Rules Summary |
From | Arcrole (predicate) | To |
---|---|---|
disclosures:IncomeTaxContingency | rules-arcroles:disclosure-equivalentTextblock | us-gaap:SummaryOfIncomeTaxContingenciesTextBlock |
disclosures:IncomeTaxContingency | rules-arcroles:disclosure-hasConceptArrangementPattern | fro:RollForward |
disclosures:IncomeTaxContingency | rules-arcroles:disclosure-requiresConcept | us-gaap:UnrecognizedTaxBenefits |
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