Disclosure informationReclassification Amount Note [Note Level]

The following resource provides information about the disclosure Reclassification Amount Note [Note Level] which has the name ReclassificationAmountDisclosure which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Reclassification Amount Note [Note Level]
Name:	ReclassificationAmountDisclosure
Parent Topic:	Equity
Documentation:	Entire footnote for any adjustments made during the period to avoid double counting in comprehensive income items displayed as part of net income that also had been displayed as part of other comprehensive income in that period or earlier periods.
Commentary:
SEC Level:	NoteLevel
Information model:	[Level 1 Text Block]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	ReclassificationAmountDisclosure
US GAAP XBRL Taxonomy Text Block:	us-gaap:DisclosureOfReclassificationAmountTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/Equity \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB:	http://asc.fasb.org/extlink&oid=6522872
2	FASB: Topic:220 Subtopic:10 Section:45 Paragraph:15	http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580
3	FASB: Topic:220 Subtopic:10 Section:45 Paragraph:17	http://asc.fasb.org/extlink&oid=66004124&loc=d3e716-108580
4	FASB: Topic:505 Subtopic:10 Section:50 Paragraph:2	http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644
5	FASB: Topic:505 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.3-04)	http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

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
AT&T INC. TextBlock \| COCA COLA CO TextBlock \| Mondelez International, Inc. TextBlock \| WELLPOINT, 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	Footnote [Abstract]	Abstract			added:FootnoteAbstract
2	Disclosure of Reclassification Amount [Text Block]	Concept (Text Block (HTML))	For Period		us-gaap:DisclosureOfReclassificationAmountTextBlock

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:ReclassificationAmountDisclosure	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:ReclassificationAmountDisclosure	rules-arcroles:disclosure-equivalentTextblock	us-gaap:DisclosureOfReclassificationAmountTextBlock
disclosures:ReclassificationAmountDisclosure	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Level1TextBlock

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 4:10:17 PM