Issue A filer’s financial report often includes data of a company other than the consolidated entity. This occurs when an entity reports information about another company because it is a subsidiary, a spinoff, an acquisition, the parent holding company, etc. The axis used to report values for a company other than the consolidated entity is […more]
Issue From EDGAR Filer Manual Volume II version 20: 6.6.30 Invert the sign of a numeric fact whose element has an xbrli:balance value that is inconsistent with the true direction of the reporting concept being reported. Often, this means entering a negative value into the instance, irrespective of whether that negative value will subsequently be […more]
Issue There has been some confusion as to the difference between the ParentCompanyMember and the ParentMember. These two elements are distinct and defined as follows: ParentCompanyMember: The parent company member is the concept used to refer to the actual holding company (A separate legal entity), which is the consolidating entity on a stand-alone basis (i.e., […more]
Issue The parent company member should only be used to record the financial details of the parent holding company. A reporting entity could either report the value of the consolidated entity or the financials of the holding company as a standalone entity. In a number of cases, we have identified entities that have reported the […more]
Issued: 10/18/10
Impact: 2013 US GAAP, 2012 US GAAP
Company Extension Taxonomy
Superseded by Reporting the Values of Another Entity in a Filing
The national consortium for
the business reporting standard
