Disclosure informationBasis of Presentation and Significant Accounting Policies Note [Note Level]

The following resource provides information about the disclosure Basis of Presentation and Significant Accounting Policies Note [Note Level] which has the name BasisOfPresentationAndSignificantAccountingPoliciesDisclosure which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Basis of Presentation and Significant Accounting Policies Note [Note Level]
Name:	BasisOfPresentationAndSignificantAccountingPoliciesDisclosure
Parent Topic:	Organization
Documentation:	(Alternative) Entire footnote combining basis of presentation with significant accounting policies. Use of this is discouraged, separate basis of presentation and significant accounting policies.
Commentary:	Combination of TWO disclosures. Using this concept is not recommended, separate these two facts.
SEC Level:	NoteLevel
Information model:	[Level 1 Text Block]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	BasisOfPresentationAndSignificantAccountingPoliciesDisclosure
US GAAP XBRL Taxonomy Text Block:	us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/AccountingPolicies \| Machine-readable \| Human-readable

References to Accounting Standards Codification (ASC) for Concepts in Disclosure

Item	Description	Reference

Examples

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

Example of Disclosure: Machine-readable

Exemplars Available for Disclosure: Machine-Readable | Human-Readable

Entity Name and Text Block or Detailed Disclosure
APPLE INC TextBlock \| AT&T INC. TextBlock \| CARDINAL HEALTH INC TextBlock \| Chrysler Group LLC TextBlock \| INTERNATIONAL BUSINESS MACHINES CORP TextBlock \| INTERNATIONAL PAPER CO /NEW/ TextBlock \| KROGER CO TextBlock \| MCKESSON CORP TextBlock \| UNITEDHEALTH GROUP INC TextBlock \| VALERO ENERGY CORP/TX TextBlock \| VERIZON COMMUNICATIONS INC TextBlock \| WAL MART STORES INC TextBlock \| WELLPOINT, INC TextBlock \|

Entity Name and Text Block or Detailed Disclosure

Prototype

The following is a prototype of this example. The prototype shows the qualities of this disclosure:

Prototype of Disclosure (Representation structure): Machine Readable

Line	Label	Object Class (Data type)	Period Type	Report Element Name
1	Statement [Table]	Table		us-gaap:StatementTable
2	Legal Entity [Axis]	Axis		dei:LegalEntityAxis
3	Entity [Domain]	Member		dei:EntityDomain
4	Statement [Line Items]	LineItems		us-gaap:StatementLineItems
5	Summary of Significant Accounting Policies	Concept (Text Block (HTML))	For Period	us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock

Business Rules

The following is a summary of the mechanical business rules for this disclosure. The mechanical business rules tie the facts of this disclosure together and also can be used to query for this disclosure:

Business Rules for Disclosure: Machine-Readable

From	Arcrole (predicate)	To
disclosures:BasisOfPresentationAndSignificantAccountingPoliciesDisclosure	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:BasisOfPresentationAndSignificantAccountingPoliciesDisclosure	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Level1TextBlock
disclosures:BasisOfPresentationAndSignificantAccountingPoliciesDisclosure	rules-arcroles:disclosure-requiresConcept	us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock

Disclosure Checklist

The following is a list of the accounting related business rules for this disclosure. (Note that this is a work in progress)

Manual Disclosure Checklist Items

Item	Level	Disclosure Checklist Item Label	Commentary	Related

Taxonomy

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

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Last updated: 5/4/2016 4:11:06 PM