Disclosure informationCapital Units [Roll Forward]

The following resource provides information about the disclosure Capital Units [Roll Forward] which has the name CapitalUnits which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Capital Units [Roll Forward]
Name:	CapitalUnits
Parent Topic:	Equity
Documentation:	Disclosure of activity in an entity's capital units or capital shares.
Commentary:	Unclear if this is a roll forward or a hierarchy. Entities use this for both. Seems that entities are misinterpreting this as for corporations, seems that capital units relates to partnerships. Need to add disclosure for hierarchy.
SEC Level:	Detail
Information model:	[Roll Forward]
Completion state:	Not started
Status:	Good example
Exemplar Viewer:	CapitalUnits
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfCapitalUnitsTextBlock
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: Topic:946 Subtopic:210 Section:S99 Paragraph:1 Subparagraph:(SX 210.6-04.16)	http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996

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
BEAM INC Detail \| BEAM INC TextBlock \| GRAINGER W W INC Detail \| GRAINGER W W INC TextBlock \| RANGE RESOURCES CORP Detail \| RANGE RESOURCES CORP TextBlock \| TEXTRON INC Detail \| TEXTRON 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:CapitalUnits	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:CapitalUnits	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfCapitalUnitsTextBlock
disclosures:CapitalUnits	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollForward

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