1.2 Member Selection

Issued: 12/6/13

Impact: All US GAAP

Company Extension Taxonomy

1.2.6 Reporting the Values of Another Entity in a Filing

Issue A filer’s financial report often includes data of a company other than the consolidated entity. This occurs when an entity reports information about another company because it is a subsidiary, a spinoff, an acquisition, the parent holding company, etc.  The axis used to report values for a company other than the consolidated entity is […more]


1.2 Member Selection

Issued: 2/27/12

Impact: All US GAAP

Company Extension Taxonomy

1.2.5 Distinction between Parent Company Member and Parent Member

Issue There has been some confusion as to the difference between the ParentCompanyMember and the ParentMember. These two elements are distinct and defined as follows: ParentCompanyMember: The parent company member is the concept used to refer to the actual holding company (A separate legal entity), which is the consolidating entity on a stand-alone basis (i.e., […more]


1.2 Member Selection

Issued: 1/6/12

Impact: All US GAAP

Company Extension Taxonomy

1.2.4 Share-Based Compensation Allocation Table

Issue The reporting of stock-based compensation split over various expense categories in the income statement is inconsistent across a number of filings.  The taxonomy provides a table[1] that allows a filer to dimensionally qualify the stock-based compensation between the following members: Cost of Sales Research and Development Selling and Marketing Restructuring General and Administrative However, […more]


1.2 Member Selection

Issued: 3/25/11

Impact: All US GAAP

Company Extension Taxonomy

1.2.3 Use of the Parent Company Member

Issue The parent company member should only be used to record the financial details of the parent holding company.  A reporting entity could either report the value of the consolidated entity or the financials of the holding company as a standalone entity.  In a number of cases, we have identified entities that have reported the […more]


1.2 Member Selection

Issued: 1/28/11

Impact: 2013 US GAAP

Company Extension Taxonomy

1.2.2 Use of Country Members, State Members and Province Members

Issue In a number of cases, companies are extending to represent countries as members on an axis.  Specifically, the member for Canada has been created as an extension for over 30 filings.  However, these country members are already defined in the taxonomy for each country. Recommendation If representing a country, use the members already defined […more]


1.2 Member Selection archived

Issued: 10/18/10

Impact: 2013 US GAAP, 2012 US GAAP

Company Extension Taxonomy

1.2.1 Use of Members on the Legal Entity Axis

Superseded by Reporting the Values of Another Entity in a Filing