Disclosure informationDeferred Policy Acquisition Costs and Value of Business Acquired [Roll Up]

The following resource provides information about the disclosure Deferred Policy Acquisition Costs and Value of Business Acquired [Roll Up] which has the name DeferredPolicyAcquisitionCostsAndValueOfBusinessAcquiredRollUp which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Deferred Policy Acquisition Costs and Value of Business Acquired [Roll Up]
Name:	DeferredPolicyAcquisitionCostsAndValueOfBusinessAcquiredRollUp
Parent Topic:	NewAccountingPronouncements
Documentation:	Roll up of the details of the carrying (unamortized) amount as of the balance sheet date of deferred policy acquisition costs and value of business acquired (also called present value of future profits).
Commentary:
SEC Level:	Detail
Information model:	[Roll Up]
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/AccountingChangesAndErrorCorrections \| Machine-readable \| Human-readable

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

Item	Description	Reference

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 Disclosure

Exemplars Available for Disclosure: Machine-Readable | Human-Readable

Entity Name and Text Block or Detailed Disclosure

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	Deferred Policy Acquisition Costs and Value of Business Acquired [Roll Up]	Concept (Text/String)	For Period		us-gaap:DeferredPolicyAcquisitionCostsAndValueOfBusinessAcquiredAbstract
2	Deferred Policy Acquisition Costs	Concept (Monetary)	As Of	Debit	us-gaap:DeferredPolicyAcquisitionCosts
3	Value of Business Acquired (VOBA)	Concept (Monetary)	As Of	Debit	us-gaap:ValueOfBusinessAcquiredVOBA
4	Deferred Policy Acquisition Costs and Value of Business Acquired, Total	Concept (Monetary)	As Of	Debit	us-gaap:DeferredPolicyAcquisitionCostsAndValueOfBusinessAcquired

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:DeferredPolicyAcquisitionCostsAndValueOfBusinessAcquiredRollUp	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:DeferredPolicyAcquisitionCostsAndValueOfBusinessAcquiredRollUp	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollUp
disclosures:DeferredPolicyAcquisitionCostsAndValueOfBusinessAcquiredRollUp	rules-arcroles:disclosure-requiresConcept	us-gaap:DeferredPolicyAcquisitionCostsAndValueOfBusinessAcquired

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 4:10:32 PM