Disclosure Descriptive Information
   
Label: Common Stock, by Class, Balance Sheet Parenthetical [Hierarchy]
Name: ClassOfCommonStockHierarchy
Parent Topic: Equity
Documentation: Disclosure of information about class of common stock.
Commentary: There is one text block for Class of Stock, but that would mean that both preferred stock information an common stock information would both go into ONE text block. Seems like there shoud be separate text blocks for common and preferred stock.
Level: Detail
Information model: [Hierarchy]
Completion state: Completed
Status: Test set
Exemplar Viewer: ClassOfCommonStockHierarchy
US GAAP XBRL Taxonomy Text Block: NO TEXT BLOCK
US GAAP XBRL Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/Equity | Machine-readable | Human-readable

References to Accounting Standards Codification (ASC) for Concepts in Disclosure
Item Description Reference
1 FASB: Topic:250 Subtopic:10 Section:50 Paragraph:7 http://asc.fasb.org/extlink&oid=64853466&loc=d3e22644-107794
2 FASB: Topic:250 Subtopic:10 Section:50 Paragraph:8 http://asc.fasb.org/extlink&oid=64853466&loc=d3e22658-107794
3 FASB: Topic:250 Subtopic:10 Section:50 Paragraph:9 http://asc.fasb.org/extlink&oid=64853466&loc=d3e22663-107794

Example of Disclosure: Machine-readable
Exemplars Available for Disclosure: Machine-Readable | Human-Readable
Entity Name and Text Block or Detailed Disclosure
AETNA INC /PA/ Detail |

Prototype of Disclosure (Representation structure): Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Common Stock, by Class [Table] Table us-gaap:ScheduleOfStockByClassTable
2 Class of Stock [Axis] Axis us-gaap:StatementClassOfStockAxis
3 Class of Stock [Domain] Member us-gaap:ClassOfStockDomain
4 Common Class A [Member] Member us-gaap:CommonClassAMember
5 Common Class B [Member] Member us-gaap:CommonClassBMember
6 Common Class C [Member] Member us-gaap:CommonClassCMember
7 Convertible Common Stock [Member] Member us-gaap:ConvertibleCommonStockMember
8 Nonvoting Common Stock [Member] Member us-gaap:NonvotingCommonStockMember
9 Class of Stock [Line Items] LineItems us-gaap:ClassOfStockLineItems
10 Common Stock Information for Class [Hierarchy] Concept (Text/String) For Period us-gaap:CommonStockNumberOfSharesParValueAndOtherDisclosuresAbstract
11 Common Stock, Par or Stated Value Per Share Concept (Share) As Of us-gaap:CommonStockParOrStatedValuePerShare
12 Common Stock, No Par Value Concept (Share) As Of us-gaap:CommonStockNoParValue
13 Common Stock, Value, Subscriptions Concept (Monetary) As Of Credit us-gaap:CommonStockSharesSubscriptions
14 Common Stock, Share Subscribed but Unissued, Subscriptions Receivable Concept (Monetary) As Of Debit us-gaap:CommonStockShareSubscribedButUnissuedSubscriptionsReceivable
15 Common Stock, Shares Authorized Concept (Shares) As Of us-gaap:CommonStockSharesAuthorized
16 Common Stock, Shares Authorized, Unlimited Concept (us-types:authorizedUnlimitedItemType) For Period us-gaap:CommonStockSharesAuthorizedUnlimited
17 Common Stock, Shares, Issued Concept (Shares) As Of us-gaap:CommonStockSharesIssued
18 Common Stock, Shares, Outstanding Concept (Shares) As Of us-gaap:CommonStockSharesOutstanding
19 Common Stock, Other Shares, Outstanding Concept (Shares) As Of us-gaap:CommonStockOtherSharesOutstanding
20 Common Stock, Other Value, Outstanding Concept (Monetary) As Of Credit us-gaap:CommonStockOtherValueOutstanding
21 Common Stock, Shares Held in Employee Trust Concept (Monetary) As Of Debit us-gaap:CommonStockSharesHeldInEmployeeTrust
22 Common Stock, Shares Held in Employee Trust, Shares Concept (Shares) As Of us-gaap:CommonStockSharesHeldInEmployeeTrustShares
23 Common Stock, Dividends, Per Share, Declared Concept (Share) For Period us-gaap:CommonStockDividendsPerShareDeclared
24 Common Stock, Dividends, Per Share, Cash Paid Concept (Share) For Period us-gaap:CommonStockDividendsPerShareCashPaid
25 Dividends, Common Stock Concept (Monetary) For Period Debit us-gaap:DividendsCommonStock
26 Common Stock, Conversion Features Concept (Text/String) For Period us-gaap:CommonStockConversionFeatures
27 Common Stock, Call or Exercise Features Concept (Text/String) For Period us-gaap:CommonStockCallOrExerciseFeatures
28 Common Stock, Voting Rights Concept (Text/String) For Period us-gaap:CommonStockVotingRights
29 Common Stocks, Including Additional Paid in Capital, Net of Discount Concept (Monetary) As Of Credit us-gaap:CommonStocksIncludingAdditionalPaidInCapitalNetOfDiscount
30 Common Stock, Capital Shares Reserved for Future Issuance Concept (Shares) As Of us-gaap:CommonStockCapitalSharesReservedForFutureIssuance
31 Common Stock, Conversion Basis Concept (Text/String) For Period us-gaap:CommonStockConversionBasis

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:ClassOfCommonStockHierarchy rules-arcroles:disclosure-isSECType fro:DisclosureType
disclosures:ClassOfCommonStockHierarchy rules-arcroles:disclosure-hasConceptArrangementPattern fro:Hierarchy
disclosures:ClassOfCommonStockHierarchy rules-arcroles:disclosure-requiresAxis us-gaap:StatementClassOfStockAxis
disclosures:ClassOfCommonStockHierarchy rules-arcroles:disclosure-requiresConcept us-gaap:CommonStockSharesAuthorized

Manual Disclosure Checklist Items
Item Level Disclosure Checklist Item Label Commentary Related


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Last updated: 5/3/2016 7:59:42 AM