Disclosure Descriptive Information |
Label: | Unusual or Infrequent Item |
Name: | UnusualOrInfrequentItem |
Parent Topic: | UnusualOrInfrequentItems |
Documentation: | Disclosure of the nature and financial statement effects of all material events or transactions that possesses a high degree of abnormality and are incidentally related to, the ordinary and typical activities of the entity. |
Commentary: | Seems like the [Table] would be required, the [Axis] would be reqruied, the root member would be required (although a total might not be called for), and some amount would be requried. |
Status: | |
US GAAP XBRL Taxonomy Text Block: | us-gaap:ScheduleOfUnusualOrInfrequentItemsTextBlock |
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/ExtraordinaryAndUnusualItems | XML | HTML |
References to Accounting Standards Codification (ASC) |
Item | Description | Reference |
---|---|---|
1 | FASB: Topic:225 Subtopic:20 Section:50 Paragraph:3 | http://asc.fasb.org/extlink&oid=6365513&loc=d3e15138-107781 |
Example Disclosure |
Prototype of Disclosure |
Line | Label | Object Class (Data type) | Period Type | Balance | Report Element Name |
---|---|---|---|---|---|
1 | Unusual or Infrequent Item [Table] | Table | us-gaap:UnusualOrInfrequentItemTable | ||
2 | Unusual or Infrequent Item [Axis] | Axis | us-gaap:UnusualOrInfrequentItemAxis | ||
3 | Unusual or Infrequent Item [Domain] | Member | us-gaap:UnusualOrInfrequentItemDomain | ||
4 | Unusual or Infrequent Item [Line Items] | LineItems | us-gaap:UnusualOrInfrequentItemLineItems | ||
5 | Unusual or Infrequent Item, Net (Gain) Loss [Abstract] | Concept (Text/String) | For Period | us-gaap:UnusualOrInfrequentItemNetGainLossAbstract | |
6 | Unusual or Infrequent Item, Net of Insurance Proceeds [Abstract] | Concept (Text/String) | For Period | us-gaap:UnusualOrInfrequentItemNetOfInsuranceProceedsAbstract | |
7 | Unusual or Infrequent Item, Loss, Gross | Concept (Monetary) | For Period | Debit | us-gaap:UnusualOrInfrequentItemLossGross |
8 | Unusual or Infrequent Item, Insurance Proceeds | Concept (Monetary) | For Period | Credit | us-gaap:UnusualOrInfrequentItemInsuranceProceeds |
9 | Unusual or Infrequent Item, Net of Insurance Proceeds, Total | Concept (Monetary) | For Period | Debit | us-gaap:UnusualOrInfrequentItemNetOfInsuranceProceeds |
10 | Unusual or Infrequent Item, Gain, Gross | Concept (Monetary) | For Period | Credit | us-gaap:UnusualOrInfrequentItemGainGross |
11 | Unusual or Infrequent Item, Net (Gain) Loss, Total | Concept (Monetary) | For Period | Debit | us-gaap:UnusualOrInfrequentItemNetGainLoss |
12 | Unusual or Infrequent Item, Earnings Per Share Impact, Gross | Concept (Share) | For Period | us-gaap:UnusualOrInfrequentItemEarningsPerShareImpactGross |
Business Rules Summary |
From | Arcrole (predicate) | To |
---|---|---|
disclosures:UnusualOrInfrequentItem | rules-arcroles:disclosure-equivalentTextblock | us-gaap:ScheduleOfUnusualOrInfrequentItemsTextBlock |
disclosures:UnusualOrInfrequentItem | rules-arcroles:disclosure-hasConceptArrangementPattern | fro:Hierarchy |
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