Items tagged with "LiabilityForAsbestosAndEnvironmentalClaimsNetIncurredLoss"

2.6 Positive and Negative Values

Issued: 5/31/13

Impact: All US GAAP

Instance Document

2.6.2 Components of Roll Forwards with Income and Expense Items

Issue Roll-forward items have been defined in the US GAAP taxonomy as an increase or decrease in a reserve or asset account.  These elements can also have an equivalent counter-element that represents an income or expense item. For example, the element LiabilityForAsbestosAndEnvironmentalClaimsNetIncurredLoss has a definition of: “Increase in asbestos and environmental reserve based on known […more]