Disclosure informationBusiness Acquisition, Pro Forma Information [Hierarchy]

The following resource provides information about the disclosure Business Acquisition, Pro Forma Information [Hierarchy] which has the name BusinessAcquisitionProFormaInformation which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Business Acquisition, Pro Forma Information [Hierarchy]
Name:	BusinessAcquisitionProFormaInformation
Parent Topic:	BusinessCombinations
Documentation:	Disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.
Commentary:
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	BusinessAcquisitionProFormaInformation
US GAAP XBRL Taxonomy Text Block:	us-gaap:BusinessAcquisitionProFormaInformationTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/BusinessCombinations \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:805 Subtopic:10 Section:50 Paragraph:2 Subparagraph:(h)(2)-(3)	http://asc.fasb.org/extlink&oid=65885119&loc=d3e1392-128463

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
CATERPILLAR INC TextBlock \| INTEL CORP TextBlock \| JOHNSON & JOHNSON TextBlock \| PFIZER INC TextBlock \| UNITED TECHNOLOGIES CORP /DE/ TextBlock \| VERIZON COMMUNICATIONS 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	Business Acquisition, Pro Forma Information [Hierarchy]	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionProFormaInformationAbstract
2	Business Acquisition, Pro Forma Revenue	Concept (Monetary)	For Period	Credit	us-gaap:BusinessAcquisitionsProFormaRevenue
3	Business Acquisition, Pro Forma Income (Loss) from Continuing Operations before Changes in Accounting and Extraordinary Items, Net of Tax	Concept (Monetary)	For Period	Credit	us-gaap:BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeChangesInAccountingAndExtraordinaryItemsNetOfTax
4	Business Acquisition, Pro Forma Net Income (Loss)	Concept (Monetary)	For Period	Credit	us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss
5	Business Acquisition, Pro Forma Income (Loss) from Continuing Operations before Changes in Accounting and Extraordinary Items, Net of Tax, Per Share, Basic	Concept (Share)	For Period		us-gaap:BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeChangesInAccountingAndExtraordinaryItemsNetOfTaxPerShareBasic
6	Business Acquisition, Pro Forma Income (Loss) from Continuing Operations before Changes in Accounting and Extraordinary Items, Net of Tax, Per Share, Diluted	Concept (Share)	For Period		us-gaap:BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeChangesInAccountingAndExtraordinaryItemsNetOfTaxPerShareDiluted
7	Business Acquisition, Pro Forma Earnings Per Share, Basic	Concept (Share)	For Period		us-gaap:BusinessAcquisitionProFormaEarningsPerShareBasic
8	Business Acquisition, Pro Forma Earnings Per Share, Diluted	Concept (Share)	For Period		us-gaap:BusinessAcquisitionProFormaEarningsPerShareDiluted
9	Business Acquisition, Pro Forma Information, Description	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionProFormaInformationDescription
10	Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual	Concept (Monetary)	For Period	Credit	us-gaap:BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual
11	Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual	Concept (Monetary)	For Period	Credit	us-gaap:BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual
12	Business Combination, Pro Forma Information, Disclosure Impracticable	Concept (Text/String)	For Period		us-gaap:BusinessCombinationProFormaInformationDisclosureImpracticable
13	Business Combination, Pro Forma Information, Incomplete Initial Accounting	Concept (Text/String)	For Period		us-gaap:BusinessCombinationProFormaInformationIncompleteInitialAccounting

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:BusinessAcquisitionProFormaInformation	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:BusinessAcquisitionProFormaInformation	rules-arcroles:disclosure-equivalentTextblock	us-gaap:BusinessAcquisitionProFormaInformationTextBlock
disclosures:BusinessAcquisitionProFormaInformation	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy

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 4:10:28 PM