1.3 Axis Selection

Issued: 7/26/13

Impact: All US GAAP

Company Extension Taxonomy

1.3.1 Use of the Segment Axis

Issue The taxonomy has a number of axis elements that were created to support members that represent a company’s operating or geographical reporting segments.  However, companies have created extension items to represent segments, used qualified segment axis for broad reporting purposes, or used inappropriate members on segments. The following discusses the different problems associated with […more]


1.3 Axis Selection archived

Issued: 4/26/13

Impact: All US GAAP

Company Extension Taxonomy

1.3.5 Defined Contribution Axis

This guidance is archived. Issue The taxonomy contains elements for defined contributions plans.  However, there is no specific axis for companies to break down multiple defined contribution plans. As an alternative, companies break their plans down using existing axes in the taxonomy that are not appropriate.  Specifically, some companies use the axis DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis, AwardTypeAxis, or  […more]


1.3 Axis Selection

Issued: 3/25/11

Impact: All US GAAP

Company Extension Taxonomy

1.3.4 Components of Stockholders’ Equity and Class of Stock

Issue In some cases, we have noticed that the PreferredStockMember is used as a class of stock on the StatementClassOfStockAxis, and is absent from the StatementEquityComponentsAxis. The StatementEquityComponentAxis represents the components of stockholders’ equity and should include preferred stock, if it exists. Recommendation When defining the statement of shareholders’ equity, members that are defined on […more]


1.3 Axis Selection

Issued: 1/28/11

Impact: All US GAAP

Company Extension Taxonomy

1.3.3 Axis and Domain for Multiple Classes of Stock on DEI

Issue Filers have expressed concern when tagging multiple classes of stock in the DEI. The documentation label for the element EntityCommonStockSharesOutstanding explictly suggests defining the Class of Stock members on the InstrumentDomain of the EntityListingsInstrumentAxis.  This guidance is inconsistent with the EDGAR Filer Manual at 6.5.26, which requires member placement in this scenario on the […more]