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

1.1.25 Pension Plan Purchases and Sales

Issued June 27, 2014 || Impact: All US GAAP || 1.1 Element Selection


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

1.3.1 Use of the Segment Axis

Issued July 26, 2013 || Impact: All US GAAP || 1.3 Axis Selection


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

1.1.4 Tagging No Par

Issued July 26, 2013 || Impact: All US GAAP || 1.1 Element Selection


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

1.1.17 Notional Amounts

Issued November 30, 2012 || Impact: All US GAAP || 1.1 Element Selection


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

2.3.3 Data Types and Associated Units

Issued July 27, 2012 || Impact: All US GAAP || 2.3 Units


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

2.3.2 Using the Units Registry

Issued March 30, 2012 || Impact: All US GAAP || 2.3 Units


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

2.2.2 Percentage Item Types

Issued January 28, 2011 || Impact: All US GAAP || 2.2 Use of Data Types


Best Practice

2.2.1 Defining Date Values

Issued January 28, 2011 || Impact: All US GAAP || 2.2 Use of Data Types


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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