Disclosure Descriptive Information |
Label: | Income Tax Examination, by Income Tax Authority [Hierarchy] |
Name: | IncomeTaxExamination |
Parent Topic: | IncomeTaxes |
Documentation: | Disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period, by income tax authority. |
Commentary: | |
Level: | Detail |
Information model: | [Hierarchy] |
Completion state: | WIP |
Status: | |
Exemplar Viewer: | IncomeTaxExamination |
US GAAP XBRL Taxonomy Text Block: | us-gaap:SummaryOfIncomeTaxExaminationsTextBlock |
US GAAP XBRL Taxonomy Network: | http://fasb.org/us-gaap/role/disclosure/IncomeTaxes | Machine-readable | Human-readable |
References to Accounting Standards Codification (ASC) for Concepts in Disclosure |
Item | Description | Reference |
---|---|---|
1 | FASB: Topic:740 Subtopic:10 Section:50 Paragraph:15 | http://asc.fasb.org/extlink&oid=65882285&loc=d3e32718-109319 |
2 | FASB: Topic:740 Subtopic:10 Section:55 Paragraph:217 | http://asc.fasb.org/extlink&oid=75116239&loc=d3e36027-109320 |
Example of Disclosure: Machine-readable |
Exemplars Available for Disclosure: Machine-Readable | Human-Readable |
Entity Name and Text Block or Detailed Disclosure | BANK OF AMERICA CORP /DE/ Detail | BANK OF AMERICA CORP /DE/ TextBlock | DOW CHEMICAL CO /DE/ TextBlock | HONEYWELL INTERNATIONAL INC TextBlock | JOHNSON CONTROLS INC Detail | JOHNSON CONTROLS INC TextBlock | Marathon Petroleum Corp Detail | Marathon Petroleum Corp TextBlock | MICROSOFT CORP Detail | MORGAN STANLEY Detail | MORGAN STANLEY TextBlock | TIME WARNER INC. TextBlock | |
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Prototype of Disclosure (Representation structure): Machine Readable |
Line | Label | Object Class (Data type) | Period Type | Balance | Report Element Name |
---|---|---|---|---|---|
1 | Income Tax Examination, by Income Tax Authority [Table] | Table | us-gaap:IncomeTaxExaminationTable | ||
2 | Legal Entity [Axis] | Axis | dei:LegalEntityAxis | ||
3 | Consolidated Entity [Domain] | Member | dei:EntityDomain | ||
4 | Income Tax Authority [Axis] | Axis | us-gaap:IncomeTaxAuthorityAxis | ||
5 | Income Tax Authority, All [Domain] | Member | us-gaap:IncomeTaxAuthorityDomain | ||
6 | Internal Revenue Service (IRS) [Member] | Member | us-gaap:InternalRevenueServiceIRSMember | ||
7 | Domestic Country [Member] | Member | us-gaap:DomesticCountryMember | ||
8 | Foreign Country [Member] | Member | us-gaap:ForeignCountryMember | ||
9 | State and Local Jurisdiction [Member] | Member | us-gaap:StateAndLocalJurisdictionMember | ||
10 | Income Tax Examination [Line Items] | LineItems | us-gaap:IncomeTaxExaminationLineItems | ||
11 | Income Tax Examination [Hierarchy] | Concept (Text/String) | For Period | added:IncomeTaxExaminationHierarchy | |
12 | Income Tax Examination, Description | Concept (Text/String) | For Period | us-gaap:IncomeTaxExaminationDescription | |
13 | Income Tax Examination, Year(s) under Examination | Concept (Text/String) | For Period | us-gaap:IncomeTaxExaminationYearSUnderExamination | |
14 | Income Tax Examination, Likelihood of Unfavorable Settlement | Concept (Text/String) | For Period | us-gaap:IncomeTaxExaminationLikelihoodOfUnfavorableSettlement | |
15 | Income Tax Examination, Range of Possible Losses | Concept (Monetary) | As Of | Credit | us-gaap:IncomeTaxExaminationRangeOfPossibleLosses |
16 | Income Tax Examination, Liability Recorded | Concept (Monetary) | As Of | Credit | us-gaap:IncomeTaxExaminationLiabilityRecorded |
17 | Income Tax Examination, Interest from Examination | Concept (Monetary) | For Period | Debit | us-gaap:IncomeTaxExaminationInterestFromExamination |
18 | Income Tax Examination, Penalties from Examination | Concept (Monetary) | For Period | Debit | us-gaap:IncomeTaxExaminationPenaltiesFromExamination |
19 | Income Tax Examination, Increase (Decrease) in Liability from Prior Year | Concept (Monetary) | As Of | Credit | us-gaap:IncomeTaxExaminationIncreaseDecreaseInLiabilityFromPriorYear |
20 | Income Tax Examination, Liability (Refund) Adjustment from Settlement with Taxing Authority | Concept (Monetary) | As Of | Credit | us-gaap:IncomeTaxExaminationLiabilityRefundAdjustmentFromSettlementWithTaxingAuthority |
Business Rules for Disclosure: Machine-Readable |
From | Arcrole (predicate) | To |
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disclosures:IncomeTaxExamination | rules-arcroles:disclosure-isSECType | fro:DisclosureType |
disclosures:IncomeTaxExamination | rules-arcroles:disclosure-equivalentTextblock | us-gaap:SummaryOfIncomeTaxExaminationsTextBlock |
disclosures:IncomeTaxExamination | rules-arcroles:disclosure-hasConceptArrangementPattern | fro:Hierarchy |
Manual Disclosure Checklist Items |
Item | Level | Disclosure Checklist Item Label | Commentary | Related |
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Last updated: 5/3/2016 7:59:19 AM