Items tagged with "CommonStockNoParValue"

1.1 Element Selection

Issued: 7/26/13

Impact: All US GAAP

Company Extension Taxonomy

1.1.4 Tagging No Par

Issue In an analysis of filings last quarter, it was observed there is a difference in how a number of registrants define and tag “no par.”  There are three common approaches that were identified: Approach 1: Tagging the fact with the element CommonStockNoParValue and a value of 0. Approach 2: Tagging the fact with the […more]