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 |

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
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