Items tagged with "ExcessTaxBenefitFromShareBasedCompensationFinancingActivities"

1.1 Element Selection

Issued: 10/4/13

Impact: All US GAAP

Company Extension Taxonomy

1.1.18 Tax Benefit from Exercise Stock Option

Issue A large number of filings are using inappropriate signs for the elements: ExcessTaxBenefitFromShareBasedCompensationOperatingActivities and ExcessTaxBenefitFromShareBasedCompensationFinancingActivities Both of these elements should be entered as positive amounts.   The first element represents the exclusion of recognized excess tax benefits generated from the exercise of stock options from Operating Activities pursuant to GAAP reporting requirements. The second element […more]