1.1.25 Pension Plan Purchases and Sales
Issued June 27, 2014 || Impact: All US GAAP || 1.1 Element Selection
Follow the title links below for guidance on specific issues from the XBRL US Best Practices Committee.
Best Practice Guidance (by date of issue) - RSS
Best Practice
Best Practice
1.1.24 Roll Forward Calculations & Components
Issued March 28, 2014 || Impact: All US GAAP || 1.1 Element Selection
Best Practice
1.1.23 Defined Benefit Plan Actuarial Gain (Loss)
Issued March 28, 2014 || Impact: All US GAAP || 1.1 Element Selection
Best Practice
2.1.6 Using Date Contexts in Different Scenarios
Issued January 31, 2014 || Impact: All US GAAP || 2.1 Dates of the Context
Best Practice
1.2.6 Reporting the Values of Another Entity in a Filing
Issued December 6, 2013 || Impact: All US GAAP || 1.2 Member Selection
Best Practice
1.1.22 Tagging Table Text Blocks with Multiple Tags
Issued November 1, 2013 || Impact: All US GAAP || 1.1 Element Selection
Best Practice
1.1.18 Tax Benefit from Exercise Stock Option
Issued October 4, 2013 || Impact: All US GAAP || 1.1 Element Selection
Best Practice
3.2.1 Reporting Numeric Facts in a Subsequent Event
Issued July 26, 2013 || Impact: All US GAAP || 3.2 Subsequent Events
Best Practice
Best Practice
1.1.15 Redeemable Non-controlling Interests
Issued July 26, 2013 || Impact: 2012 US GAAP, 2011 US GAAP, 2009 US GAAP || 1.1 Element Selection
Best Practice
1.1.12 Reporting Deferred Tax Liability Not Recognized
Issued July 26, 2013 || Impact: 2011 US GAAP, 2009 US GAAP || 1.1 Element Selection
Best Practice
1.1.10 Common Stock Value Issued
Issued July 26, 2013 || Impact: All US GAAP || 1.1 Element Selection
Best Practice
Best Practice
2.6.2 Components of Roll Forwards with Income and Expense Items
Issued May 31, 2013 || Impact: All US GAAP || 2.6 Positive and Negative Values
Best Practice
1.4.3 Calculations without Interim Aggregations
Issued April 26, 2013 || Impact: All US GAAP || 1.4 Calculations
Best Practice
1.1.21 Combined Statutory Tax Rate
Issued April 26, 2013 || Impact: All US GAAP || 1.1 Element Selection
Best Practice
1.1.20 Gains and Losses on Investments
Issued March 8, 2013 || Impact: 2013 US GAAP || 1.1 Element Selection
Best Practice
1.1.19 Components of Stockholders’ Equity and Class of Stock
Issued March 8, 2013 || Impact: All US GAAP || 1.1 Element Selection
Best Practice
2.1.5 Multiple Dividends Declared and Paid
Issued February 1, 2013 || Impact: All US GAAP || 2.1 Dates of the Context
Best Practice
Best Practice
4.1.2 Heuristic Testing of Negative Values – EFM 6.6.30
Issued September 5, 2012 || Impact: All US GAAP || 4.1 Heuristic Testing
Best Practice
4.1.1 Heuristic Testing – Detecting Missing Calculation Relationships
Issued September 5, 2012 || Impact: All US GAAP || 4.1 Heuristic Testing
Best Practice
Best Practice
1.1.16 Net Income Attributable to Non-Controlling Interests
Issued July 27, 2012 || Impact: All US GAAP || 1.1 Element Selection
Best Practice
1.7.1 Removal of Unused Elements from the Company Extension
Issued June 29, 2012 || Impact: All US GAAP || 1.7 Extension Taxonomy
Best Practice
2.2.4 Use of Weeks Format in DurationItemType
Issued April 27, 2012 || Impact: All US GAAP || 2.2 Use of Data Types
Best Practice
2.5.1 Handling Values Expressed as Fractions
Issued March 30, 2012 || Impact: All US GAAP || 2.5 Fractions
Best Practice
Best Practice
2.1.4 Non-Numeric Items in Multiple Periods
Issued March 30, 2012 || Impact: All US GAAP || 2.1 Dates of the Context
Best Practice
1.1.13 Threshold Percentage Concepts
Issued March 30, 2012 || Impact: All US GAAP || 1.1 Element Selection
Best Practice
1.2.5 Distinction between Parent Company Member and Parent Member
Issued February 27, 2012 || Impact: All US GAAP || 1.2 Member Selection
Best Practice
2.2.3 DurationItemType and Periods Reported as a Decimal
Issued January 27, 2012 || Impact: All US GAAP || 2.2 Use of Data Types
Best Practice
2.1.3 Forecasted Information
Issued January 27, 2012 || Impact: All US GAAP || 2.1 Dates of the Context
Best Practice
1.1.11 DEI disclosure for LLC’s
Issued January 27, 2012 || Impact: All US GAAP || 1.1 Element Selection
Best Practice
1.2.4 Share-Based Compensation Allocation Table
Issued January 6, 2012 || Impact: All US GAAP || 1.2 Member Selection
Best Practice
3.1.2 Reporting Restated Values in the Face of the Financials
Issued December 2, 2011 || Impact: All US GAAP || 3.1 Restatements
Best Practice
2.4.1 Decimal Disagreement with the Reported Fact
Issued December 2, 2011 || Impact: All US GAAP || 2.4 Decimals
Best Practice
2.1.2 Subsequent Events and Durational Concepts
Issued December 2, 2011 || Impact: All US GAAP || 2.1 Dates of the Context
Best Practice
1.4.2 Calculation of Cash Flow from Operations
Issued August 26, 2011 || Impact: All US GAAP || 1.4 Calculations
Best Practice
1.1.9 Specific Non-controlling Interest Elements
Issued July 29, 2011 || Impact: All US GAAP || 1.1 Element Selection
Best Practice
1.1.7 Income (Loss) from Continuing Operations before Taxes
Issued May 27, 2011 || Impact: All US GAAP || 1.1 Element Selection
Best Practice
1.4.1 Comprehensive Income – Reconciliations in Calculation Relationships
Issued April 29, 2011 || Impact: All US GAAP || 1.4 Calculations
Best Practice
1.1.6 Duplicate Elements in Pensions
Issued April 29, 2011 || Impact: All US GAAP || 1.1 Element Selection
Best Practice
1.3.4 Components of Stockholders’ Equity and Class of Stock
Issued March 25, 2011 || Impact: All US GAAP || 1.3 Axis Selection
Best Practice
1.2.3 Use of the Parent Company Member
Issued March 25, 2011 || Impact: All US GAAP || 1.2 Member Selection
Best Practice
1.1.5 Tagging Partnership or other Equity Units on DEI
Issued March 25, 2011 || Impact: All US GAAP || 1.1 Element Selection
Best Practice
1.1.3 Property Plant and Equipment
Issued March 25, 2011 || Impact: All US GAAP || 1.1 Element Selection
Best Practice
3.1.1 Opening Balance Adjustments
Issued February 25, 2011 || Impact: All US GAAP || 3.1 Restatements
Best Practice
2.1.1 Use of Dates in Contexts for Future Payments or Receipts
Issued January 28, 2011 || Impact: All US GAAP || 2.1 Dates of the Context
Best Practice
Best Practice
Best Practice
1.3.3 Axis and Domain for Multiple Classes of Stock on DEI
Issued January 28, 2011 || Impact: All US GAAP || 1.3 Axis Selection
Best Practice
1.2.2 Use of Country Members, State Members and Province Members
Issued January 28, 2011 || Impact: 2013 US GAAP || 1.2 Member Selection
Best Practice
1.6.1 Identifying the Financial Report
Issued October 18, 2010 || Impact: All US GAAP || 1.6 Extended Links
Best Practice
1.1.2 Accrual Items Used to Represent Cash Flows
Issued October 18, 2010 || Impact: All US GAAP || 1.1 Element Selection
Best Practice
1.1.1 Shares Issued and Shares Outstanding
Issued October 18, 2010 || Impact: All US GAAP || 1.1 Element Selection
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