Disclosure informationConsolidation, Variable Interest Entity, Policy [Policy Text Block]

The following resource provides information about the disclosure Consolidation, Variable Interest Entity, Policy [Policy Text Block] which has the name ConsolidationVariableInterestEntityPolicyPolicyTextBlock which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Consolidation, Variable Interest Entity, Policy [Policy Text Block]
Name:	ConsolidationVariableInterestEntityPolicyPolicyTextBlock
Parent Topic:	PrinciplesOfConsolidation
Documentation:	Disclosure of accounting policy for consolidation to describe the significant judgments and assumptions made in determining whether a variable interest held by the entity requires the variable interest entity to be consolidated and (or) disclose information about its involvement with the variable interest entity; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; and the significant factors considered and judgments made in determining that the power to direct the activities that significantly impact the economic performance of the variable interest entity are shared (as defined).
Commentary:	Missing [Table]
SEC Level:	Detail
Information model:	[Level 2 Text Block]
Completion state:	Not started
Status:
Exemplar Viewer:	ConsolidationVariableInterestEntityPolicyPolicyTextBlock
US GAAP XBRL Taxonomy Text Block:	us-gaap:ConsolidationVariableInterestEntityPolicy
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:235 Subtopic:10 Section:50 Paragraph:3	http://asc.fasb.org/extlink&oid=68058157&loc=d3e18780-107790
2	FASB: Topic:810 Subtopic:10 Section:50 Paragraph:2AA Subparagraph:a	http://asc.fasb.org/extlink&oid=64801991&loc=SL6759068-111685
3	FASB: Topic:810 Subtopic:10 Section:50 Paragraph:4 Subparagraph:(e)	http://asc.fasb.org/extlink&oid=64801991&loc=d3e5728-111685
4	FASB: Topic:810 Subtopic:10 Section:50 Paragraph:5A Subparagraph:(a)	http://asc.fasb.org/extlink&oid=64801991&loc=SL6759159-111685

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
ALLSTATE CORP TextBlock \| BANK OF AMERICA CORP /DE/ TextBlock \| CIGNA CORP TextBlock \| CISCO SYSTEMS, INC. TextBlock \| FEDERAL HOME LOAN MORTGAGE CORP TextBlock \| FORD MOTOR CO TextBlock \| TIME WARNER INC. TextBlock \|

Prototype

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

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:ConsolidationVariableInterestEntityPolicyPolicyTextBlock	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:ConsolidationVariableInterestEntityPolicyPolicyTextBlock	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ConsolidationVariableInterestEntityPolicy
disclosures:ConsolidationVariableInterestEntityPolicyPolicyTextBlock	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Level2TextBlock
disclosures:ConsolidationVariableInterestEntityPolicyPolicyTextBlock	rules-arcroles:disclosure-requiresConcept	us-gaap:ConsolidationVariableInterestEntityPolicy

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 4:10:00 PM