Capital Units, by Class [Hierarchy] |
CapitalUnitsHierarchy |
Equity |
Disclosure of an entity's capital units or capital shares, including the value of capital units or capital shares, units authorized, units outstanding and other information necessary to a fair presentation. |
Unclear if this is a roll forward or a hierarchy. Entities use this for both. Seems that entities are misinterpreting this as for corporations, seems that capital units relates to partnerships. Need to add disclosure for hierarchy. |
Detail |
[Hierarchy] |
WIP |
Good example |
NO TEXT BLOCK |
http://fasb.org/us-gaap/role/disclosure/Equity |