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]
Level: Detail
Information model: [Level 2 Text Block]
Completion state: Not started
Status:
Exemplar Viewer: ConsolidationVariableInterestEntityPolicyPolicyTextBlock
US GAAP XBRL Taxonomy Text Block: us-gaap:ConsolidationVariableInterestEntityPolicy
US GAAP XBRL Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements | Machine-readable | Human-readable
References to Accounting Standards Codification (ASC) for Concepts in Disclosure
Item Description Reference
1 FASB: Topic:235 Subtopic:10 Section:50 Paragraph:3 http://asc.fasb.org/extlink&oid=68058157&loc=d3e18780-107790
2 FASB: Topic:810 Subtopic:10 Section:50 Paragraph:2AA Subparagraph:a http://asc.fasb.org/extlink&oid=64801991&loc=SL6759068-111685
3 FASB: Topic:810 Subtopic:10 Section:50 Paragraph:4 Subparagraph:(e) http://asc.fasb.org/extlink&oid=64801991&loc=d3e5728-111685
4 FASB: Topic:810 Subtopic:10 Section:50 Paragraph:5A Subparagraph:(a) http://asc.fasb.org/extlink&oid=64801991&loc=SL6759159-111685
Example of Disclosure: Machine-readable
Exemplars Available for Disclosure: Machine-Readable | Human-Readable
Entity Name and Text Block or Detailed Disclosure
ALLSTATE CORP TextBlock | BANK OF AMERICA CORP /DE/ TextBlock | CIGNA CORP TextBlock | CISCO SYSTEMS, INC. TextBlock | FEDERAL HOME LOAN MORTGAGE CORP TextBlock | FORD MOTOR CO TextBlock | TIME WARNER INC. TextBlock |
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:ConsolidationVariableInterestEntityPolicyPolicyTextBlock rules-arcroles:disclosure-isSECType fro:DisclosureType
disclosures:ConsolidationVariableInterestEntityPolicyPolicyTextBlock rules-arcroles:disclosure-equivalentTextblock us-gaap:ConsolidationVariableInterestEntityPolicy
disclosures:ConsolidationVariableInterestEntityPolicyPolicyTextBlock rules-arcroles:disclosure-hasConceptArrangementPattern fro:Level2TextBlock
disclosures:ConsolidationVariableInterestEntityPolicyPolicyTextBlock rules-arcroles:disclosure-requiresConcept us-gaap:ConsolidationVariableInterestEntityPolicy
Manual Disclosure Checklist Items
Item Level Disclosure Checklist Item Label Commentary Related

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Last updated: 5/3/2016 7:58:59 AM