2.5 Fractions

Issued: 3/30/12

Impact: All US GAAP

Instance Document

2.5.1 Handling Values Expressed as Fractions

Issue As companies report facts in the detailed footnotes, a number of disclosures are made as ratios.  However, in a number of cases, these ratios are reported as two numbers such as $1 of debt can be converted to 2 ordinary shares. In the taxonomy these two numbers may be represented as a single ratio […more]