us-gaap |
us-gaap: Consolidation, Policy [Policy Text Block] |
Consolidation, Policy [Text Block] |
Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary. |
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us-gaap_ConsolidationPolicyTextBlock |
us-gaap:ConsolidationPolicyTextBlock |
FASB, Accounting Standards Codification |
235 |
10 |
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http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 |
FASB, Accounting Standards Codification |
860 |
40 |
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http://asc.fasb.org/section&trid=2197723 |
FASB, Accounting Standards Codification |
810 |
10 |
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http://asc.fasb.org/subtopic&trid=2197480 |
FASB, Accounting Standards Codification |
810 |
10 |
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http://asc.fasb.org/extlink&oid=6921930&loc=d3e5614-111684 |
FASB, Accounting Standards Codification |
810 |
10 |
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http://asc.fasb.org/extlink&oid=6959686&loc=d3e355033-122828 |
FASB, Accounting Standards Codification |
323 |
10 |
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http://asc.fasb.org/subtopic&trid=2196966 |
FASB, Accounting Standards Codification |
323 |
10 |
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http://asc.fasb.org/extlink&oid=6382870&loc=d3e33801-111570 |
FASB, Accounting Standards Codification |
325 |
20 |
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http://asc.fasb.org/subtopic&trid=2197087 |
FASB |
Statement of Financial Accounting Standard (FAS) |
140 |
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46 |
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AICPA |
Accounting Research Bulletin (ARB) |
51 |
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2-6 |
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FASB |
FASB Interpretation (FIN) |
46R |
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14, 15 |
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AICPA |
Accounting Principles Board Opinion (APB) |
18 |
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5, 6, 16-19 |
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AICPA |
Accounting Principles Board Opinion (APB) |
18 |
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20 |
a(2) |
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FASB |
Emerging Issues Task Force (EITF) |
96-16 |
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FASB |
Emerging Issues Task Force (EITF) |
97-2 |
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FASB |
FASB Interpretation (FIN) |
46R |
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4 |
c |
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FASB |
FASB Interpretation (FIN) |
46R |
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4 |
d |
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