1.4 Calculations

Issued: 4/26/13

Impact: All US GAAP

Company Extension Taxonomy

1.4.3 Calculations without Interim Aggregations

Issue In some disclosures, the nature of a defined calculation cannot be defined in a single calculation relationship. Below is an excerpt of the table which shows the problem. In this case, the company does not disclose the concept – Total Long-Term Debt NET of unamortized discount, gross. The balance attributes of each of these […more]


1.4 Calculations

Issued: 8/26/11

Impact: All US GAAP

Company Extension Taxonomy

1.4.2 Calculation of Cash Flow from Operations

Issue The items NetCashProvidedByUsedInOperatingActivitiesContinuingOperations and NetCashProvidedByUsedInOperatingActivities do not have a balance type.  The reason for this is so that the adjustment expense and revenue items can be represented using the calculation linkbase.  If these items were to have a balance type, the calculation relationship would fail due to the XBRL specification rule that does not […more]


1.4 Calculations

Issued: 4/29/11

Impact: All US GAAP

Company Extension Taxonomy

1.4.1 Comprehensive Income – Reconciliations in Calculation Relationships

Issue Sometimes financial information is reported by filers in a way such that XBRL calculation relationships become invalid.  Typically, this occurs when filers reconcile between two numbers in a financial statement. See the table and examples below: Potential element selections for the above table: NetIncomeLoss (Balance Type: Credit) NetIncomeLossAttributableToNoncontrollingInterest (Balance Type: Debit) OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecrease(No Balance Type) […more]