The following resource provides information about the disclosure Noncontrolling Interest, by Subsidiary Name [Abstract] which has the name NoncontrollingInterest which is used to refer to this disclosure.
Overview of disclosure.
Label: | Noncontrolling Interest, by Subsidiary Name [Abstract] |
Name: | NoncontrollingInterest |
Parent Topic: | DistinguishingLiabilitiesFromEquity |
Documentation: | Disclosure of noncontrolling interest information. |
Commentary: | |
SEC Level: | Detail |
Information model: | [Abstract] |
Completion state: | WIP |
Status: | |
US GAAP XBRL Taxonomy Text Block: | NO TEXT BLOCK |
US GAAP XBRL Taxonomy Network: | http://fasb.org/us-gaap/role/disclosure/MinorityInterest | Machine-readable | Human-readable |
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References to Accounting Standards Codification (ASC) for Concepts in Disclosure |
Item | Description | Reference |
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1 | FASB: Topic:810 Subtopic:10 Section:50 Paragraph:1A Subparagraph:(d) | http://asc.fasb.org/extlink&oid=64809438&loc=SL4573702-111684 |
2 | FASB: Topic:810 Subtopic:10 Section:55 Paragraph:4M | http://asc.fasb.org/extlink&oid=65897068&loc=SL4591554-111686 |
The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:
Example Disclosure |
Exemplars Available for Disclosure: Machine-Readable | Human-Readable |
Entity Name and Text Block or Detailed Disclosure |
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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 |
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1 | Noncontrolling Interest [Table] | Table | us-gaap:MinorityInterestTable | ||
2 | Legal Entity [Axis] | Axis | dei:LegalEntityAxis | ||
3 | Consolidated Entity [Domain] | Member | dei:EntityDomain | ||
4 | Statement, Equity Components [Axis] | Axis | us-gaap:StatementEquityComponentsAxis | ||
5 | Equity Component [Domain] | Member | us-gaap:EquityComponentDomain | ||
6 | Parent [Member] | Member | us-gaap:ParentMember | ||
7 | Noncontrolling Interest [Member] | Member | us-gaap:NoncontrollingInterestMember | ||
8 | Noncontrolling Interest [Line Items] | LineItems | us-gaap:MinorityInterestLineItems | ||
9 | Noncontrolling Interest [Hierarchy] | Concept (Text/String) | For Period | added:NoncontrollingInterestHierarchy | |
10 | Noncontrolling Interest, Description | Concept (Text/String) | For Period | us-gaap:MinorityInterestDescription | |
11 | Noncontrolling Interest, Ownership Percentage by Parent | Concept (Percent) | As Of | us-gaap:MinorityInterestOwnershipPercentageByParent | |
12 | Noncontrolling Interest, Preferred Stock Amount | Concept (Monetary) | As Of | Credit | us-gaap:MinorityInterestPreferredStockAmount |
13 | Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners | Concept (Percent) | As Of | us-gaap:MinorityInterestOwnershipPercentageByNoncontrollingOwners | |
14 | Noncontrolling Interest, Change in Redemption Value | Concept (Monetary) | For Period | Credit | us-gaap:MinorityInterestChangeInRedemptionValue |
15 | Noncontrolling Interest, Explanation of Increase (Decrease) | Concept (Text/String) | For Period | us-gaap:MinorityInterestExplanationOfIncreaseDecrease | |
16 | Noncontrolling Interest, Balance Sheet Location | Concept (Text/String) | For Period | us-gaap:NoncontrollingInterestBalanceSheetLocation | |
17 | Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward] | Concept (Text/String) | For Period | us-gaap:MovementInMinorityInterestRollForward | |
18 | Stockholders' Equity Attributable to Noncontrolling Interest, Beginning Balance | Concept (Monetary) | As Of | Credit | us-gaap:MinorityInterest |
19 | Net Income (Loss) Attributable to Noncontrolling Interest [Roll Up] | Concept (Text/String) | For Period | added:NoncontrollingInterestPeriodIncreaseDecreaseRollUp | |
20 | Noncontrolling Interest, Increase from Equity Issuance or Sale of Parent Equity Interest | Concept (Monetary) | For Period | Credit | us-gaap:MinorityInterestIncreaseFromStockIssuance |
21 | Noncontrolling Interest, Increase from Business Combination | Concept (Monetary) | For Period | Credit | us-gaap:NoncontrollingInterestIncreaseFromBusinessCombination |
22 | Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest [Roll Up] | Concept (Text/String) | For Period | us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterestAbstract | |
23 | Net Income (Loss) Attributable to Noncontrolling Interest [Roll Up] | Concept (Text/String) | For Period | us-gaap:MinorityInterestInNetIncomeLossOfConsolidatedEntitiesAbstract | |
24 | Net Income (Loss) Attributable to Noncontrolling Interest, Preferred Unit Holders | Concept (Monetary) | For Period | Debit | us-gaap:MinorityInterestInNetIncomeLossPreferredUnitHolders |
25 | Net Income (Loss) Attributable to Noncontrolling Interest, Limited Partnerships | Concept (Monetary) | For Period | Debit | us-gaap:MinorityInterestInNetIncomeLossLimitedPartnerships |
26 | Net Income (Loss) Attributable to Redeemable Noncontrolling Interest | Concept (Monetary) | For Period | Debit | us-gaap:NetIncomeLossAttributableToRedeemableNoncontrollingInterest |
27 | Net Income (Loss) Attributable to Noncontrolling Interest, Joint Venture Partners | Concept (Monetary) | For Period | Debit | us-gaap:MinorityInterestInNetIncomeLossJointVenturePartners |
28 | Net Income (Loss) Attributable to Noncontrolling Interest, Operating Partnerships | Concept (Monetary) | For Period | Debit | us-gaap:MinorityInterestInNetIncomeLossOperatingPartnerships |
29 | Net Income (Loss) Attributable to Noncontrolling Interest, Other | Concept (Monetary) | For Period | Debit | us-gaap:MinorityInterestInNetIncomeLossOtherMinorityInterests |
30 | Net Income (Loss) Attributable to Noncontrolling Interest, Total | Concept (Monetary) | For Period | Debit | us-gaap:NetIncomeLossAttributableToNoncontrollingInterest |
31 | Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Noncontrolling Interest [Roll Up] | Concept (Text/String) | For Period | us-gaap:OtherComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterestAbstract | |
32 | Other Comprehensive Income (Loss), before Tax, Portion Attributable to Noncontrolling Interest [Roll Up] | Concept (Text/String) | For Period | us-gaap:OtherComprehensiveIncomeBeforeTaxPortionAttributableToNoncontrollingInterestAbstract | |
33 | Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest | Concept (Monetary) | For Period | Debit | us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest |
34 | Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Adjustment, before Tax, Portion Attributable to Noncontrolling Interest | Concept (Monetary) | For Period | Credit | us-gaap:OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest |
35 | Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, before Tax, Portion Attributable to Noncontrolling Interest | Concept (Monetary) | For Period | Debit | us-gaap:OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest |
36 | Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Income (Loss), before Tax, Portion Attributable to Noncontrolling Interest | Concept (Monetary) | For Period | Credit | us-gaap:OtherThanTemporaryImpairmentLossesInvestmentsPortionInOtherComprehensiveIncomeLossBeforeTaxPortionAttributableToNoncontrollingInterest |
37 | Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, before Tax, Portion Attributable to Noncontrolling Interest | Concept (Monetary) | For Period | Debit | us-gaap:OtherComprehensiveIncomeDerivativesQualifyingAsHedgesBeforeTaxPortionAttributableToNoncontrollingInterest |
38 | Other Comprehensive Income (Loss), before Tax, Portion Attributable to Noncontrolling Interest, Total | Concept (Monetary) | For Period | Debit | us-gaap:OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToNoncontrollingInterest |
39 | Other Comprehensive Income (Loss), Tax, Portion Attributable to Noncontrolling Interest [Roll Up] | Concept (Text/String) | For Period | us-gaap:OtherComprehensiveIncomeTaxPortionAttributableToNoncontrollingInterestAbstract | |
40 | Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax, Portion Attributable to Noncontrolling Interest | Concept (Monetary) | For Period | Credit | us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest |
41 | Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Tax, Portion Attributable to Noncontrolling Interest | Concept (Monetary) | For Period | Debit | us-gaap:OtherComprehensiveIncomeDefinedBenefitPlansTaxPortionAttributableToNoncontrollingInterest |
42 | Other Comprehensive Income (Loss), Available-for-sale Securities, Tax, Portion Attributable to Noncontrolling Interest | Concept (Monetary) | For Period | Credit | us-gaap:OtherComprehensiveIncomeAvailableforsaleSecuritiesTaxPortionAttributableToNoncontrollingInterest |
43 | Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Income (Loss), Tax, Portion Attributable to Noncontrolling Interest | Concept (Monetary) | For Period | Debit | us-gaap:OtherThanTemporaryImpairmentLossesInvestmentsPortionInOtherComprehensiveIncomeLossTaxPortionAttributableToNoncontrollingInterest |
44 | Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Tax, Portion Attributable to Noncontrolling Interest | Concept (Monetary) | For Period | Credit | us-gaap:OtherComprehensiveIncomeDerivativesQualifyingAsHedgesTaxPortionAttributableToNoncontrollingInterest |
45 | Other Comprehensive Income (Loss), Tax, Portion Attributable to Noncontrolling Interest, Total | Concept (Monetary) | For Period | Credit | us-gaap:OtherComprehensiveIncomeLossTaxPortionAttributableToNoncontrollingInterest |
46 | Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Noncontrolling Interest, Total | Concept (Monetary) | For Period | Debit | us-gaap:OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToNoncontrollingInterest |
47 | Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest, Total | Concept (Monetary) | For Period | Debit | us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest |
48 | Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders | Concept (Monetary) | For Period | Debit | us-gaap:MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders |
49 | Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests | Concept (Monetary) | For Period | Debit | us-gaap:MinorityInterestDecreaseFromRedemptions |
50 | Noncontrolling Interest, Decrease from Deconsolidation | Concept (Monetary) | For Period | Debit | us-gaap:NoncontrollingInterestDecreaseFromDeconsolidation |
51 | Noncontrolling Interest, Period Increase (Decrease), Total | Concept (Monetary) | For Period | us-gaap:MinorityInterestPeriodIncreaseDecrease | |
52 | Stockholders' Equity Attributable to Noncontrolling Interest, Ending Balance | Concept (Monetary) | As Of | Credit | us-gaap:MinorityInterest |
53 | Noncontrolling Interest Represented by Preferred Stock [Hierarchy] | Concept (Text/String) | For Period | us-gaap:MinorityInterestRepresentedByPreferredStockAbstract | |
54 | Noncontrolling Interest, Preferred Stock Description | Concept (Text/String) | For Period | us-gaap:MinorityInterestPreferredStockDescription | |
55 | Noncontrolling Interest, Amount Represented by Preferred Stock | Concept (Monetary) | As Of | Credit | us-gaap:MinorityInterestAmountRepresentedByPreferredStock |
56 | Noncontrolling Interest, Dividend Requirements of Preferred Stock | Concept (Text/String) | For Period | us-gaap:MinorityInterestDividendRequirementsOfPreferredStock |
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 |
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disclosures:NoncontrollingInterest | rules-arcroles:disclosure-isSECType | fro:DisclosureType |
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 |
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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 4:10:14 PM