Disclosure informationResearch and Development Assets Acquired Other than Through Business Combination, by Transaction [Hierarchy]

The following resource provides information about the disclosure Research and Development Assets Acquired Other than Through Business Combination, by Transaction [Hierarchy] which has the name ResearchAndDevelopmentAssetsAcquiredOtherThanThroughBusinessCombination which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Research and Development Assets Acquired Other than Through Business Combination, by Transaction [Hierarchy]
Name:	ResearchAndDevelopmentAssetsAcquiredOtherThanThroughBusinessCombination
Parent Topic:	IntangibleAssetsGoodwillAndOther
Documentation:	Disclosure of the nature and amounts of capitalized costs of a research and development nature that were acquired in a transaction other than a business combination.
Commentary:
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
Exemplar Viewer:	ResearchAndDevelopmentAssetsAcquiredOtherThanThroughBusinessCombination
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfResearchAndDevelopmentAssetsAcquiredOtherThanThroughBusinessCombinationTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/IntangibleAssetsGoodwillAndOther \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:350 Subtopic:30 Section:50 Paragraph:1 Subparagraph:(c)	http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275

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
AlphaPoint Technology, Inc. TextBlock \| CELL THERAPEUTICS INC TextBlock \| Orgenesis Inc. TextBlock \| PPG INDUSTRIES INC TextBlock \| SINGLE TOUCH SYSTEMS INC TextBlock \| VERINT SYSTEMS INC TextBlock \|

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	Balance	Report Element Name
1	Research and Development Assets Acquired Other than Through Business Combination, by Transaction [Table]	Table			us-gaap:ScheduleOfResearchAndDevelopmentAssetsAcquiredOtherThanThroughBusinessCombinationTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Transaction [Axis]	Axis			us-gaap:ResearchAndDevelopmentAssetsAcquiredOtherThanThroughBusinessCombinationByTransactionAxis
5	All Transactions [Domain]	Member			us-gaap:ResearchAndDevelopmentAssetTransactionDomain
6	Income Statement Location [Axis]	Axis			us-gaap:IncomeStatementLocationAxis
7	Income Statement Location [Domain]	Member			us-gaap:IncomeStatementLocationDomain
8	Sales [Member]	Member			us-gaap:SalesMember
9	Trading Revenue [Member]	Member			us-gaap:TradingRevenueMember
10	Cost of Sales [Member]	Member			us-gaap:CostOfSalesMember
11	Principal or Proprietary Transactions [Member]	Member			us-gaap:PrincipalOrProprietaryTransactionsMember
12	Asset Management Income [Member]	Member			us-gaap:AssetManagementIncomeMember
13	Other Income [Member]	Member			us-gaap:OtherIncomeMember
14	Interest Income [Member]	Member			us-gaap:InterestIncomeMember
15	Investment Income [Member]	Member			us-gaap:InvestmentIncomeMember
16	Operating Income (Loss) [Member]	Member			us-gaap:OperatingIncomeLossMember
17	Other Operating Income (Expense) [Member]	Member			us-gaap:OtherOperatingIncomeExpenseMember
18	Interest Expense [Member]	Member			us-gaap:InterestExpenseMember
19	Operating Expense [Member]	Member			us-gaap:OperatingExpenseMember
20	Other Expense [Member]	Member			us-gaap:OtherExpenseMember
21	Gain (Loss) on Derivative Instruments [Member]	Member			us-gaap:GainLossOnDerivativeInstrumentsMember
22	Gain (Loss) on Investments [Member]	Member			us-gaap:GainLossOnInvestmentsMember1
23	Investment Income (Expense) [Member]	Member			us-gaap:InvestmentIncomeExpenseMember
24	Nonoperating Income (Expense) [Member]	Member			us-gaap:NonoperatingIncomeExpenseMember
25	Other Nonoperating Income (Expense) [Member]	Member			us-gaap:OtherNonoperatingIncomeExpenseMember
26	Foreign Currency Gain (Loss) [Member]	Member			us-gaap:ForeignCurrencyGainLossMember
27	Sale of Subsidiary Gain (Loss) [Member]	Member			us-gaap:SaleOfSubsidiaryGainLossMember
28	Selling, General and Administrative Expenses [Member]	Member			us-gaap:SellingGeneralAndAdministrativeExpensesMember
29	Selling and Marketing Expense [Member]	Member			us-gaap:SellingAndMarketingExpenseMember
30	General and Administrative Expense [Member]	Member			us-gaap:GeneralAndAdministrativeExpenseMember
31	Research and Development Assets Acquired Other than Through Business Combination [Line Items]	LineItems			us-gaap:ResearchAndDevelopmentAssetsAcquiredOtherThanThroughBusinessCombinationLineItems
32	Research and Development Assets Acquired Other than Through Business Combination [Hierarchy]	Concept (Text/String)	For Period		added:ResearchDevelopmentAssetsAcquiredOtherThanThroughBusinessCombinationHierarchy
33	Research and Development Asset Acquired Other than Through Business Combination, Description	Concept (Text/String)	For Period		us-gaap:ResearchAndDevelopmentAssetAcquiredOtherThanThroughBusinessCombinationDescription
34	Research and Development Asset Acquired Other than Through Business Combination, Fair Value Acquired	Concept (Monetary)	For Period	Debit	us-gaap:ResearchAndDevelopmentAssetAcquiredOtherThanThroughBusinessCombinationFairValueAcquired
35	Research and Development Asset Acquired Other than Through Business Combination, Written-off	Concept (Monetary)	For Period	Debit	us-gaap:ResearchAndDevelopmentAssetAcquiredOtherThanThroughBusinessCombinationWrittenOff
36	Research and Development Asset Acquired Other than Through Business Combination, Written-off, Income Statement Caption	Concept (Text/String)	For Period		us-gaap:ResearchAndDevelopmentAssetAcquiredOtherThanThroughBusinessCombinationWrittenOffIncomeStatementCaption

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:ResearchAndDevelopmentAssetsAcquiredOtherThanThroughBusinessCombination	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:ResearchAndDevelopmentAssetsAcquiredOtherThanThroughBusinessCombination	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfResearchAndDevelopmentAssetsAcquiredOtherThanThroughBusinessCombinationTextBlock
disclosures:ResearchAndDevelopmentAssetsAcquiredOtherThanThroughBusinessCombination	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:ResearchAndDevelopmentAssetsAcquiredOtherThanThroughBusinessCombination	rules-arcroles:disclosure-requiresConcept	us-gaap:ResearchAndDevelopmentAssetAcquiredOtherThanThroughBusinessCombinationDescription
disclosures:ResearchAndDevelopmentAssetsAcquiredOtherThanThroughBusinessCombination	rules-arcroles:disclosure-requiresAxis	us-gaap:ResearchAndDevelopmentAssetsAcquiredOtherThanThroughBusinessCombinationByTransactionAxis

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 4:10:09 PM