Items tagged with "durationString"

Best Practice
2.2 Use of Data Types

Issued: 1/27/12

Impact: All US GAAP

Instance Document

2.2.3 DurationItemType and Periods Reported as a Decimal

Issue The FASB 2012 taxonomy includes elements of durationItemType.  If a filer has a disclosure that is represented in a value that cannot precisely be converted to ISO 8601 format, i.e. P1Y3M, a filer may likely consider three alternatives: Use the standard element and convert the value to ISO 8601 format (understanding this would report […more]


Best Practice
2.2 Use of Data Types

Issued: 1/28/11

Impact: All US GAAP

Instance Document

2.2.1 Defining Date Values

Issue In a number of cases, filers are defining number values (e.g., data types derived from integer or decimal) that represent days months or years as an integer data type. For example, a company created an extension element called NoticePeriodForIncreaseInFacilityAmount with an integer data type.  The value in the instance was 20.  The issuer should […more]



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