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]
Items tagged with "LiabilityForAsbestosAndEnvironmentalClaimsNetIncurredLoss"
2.6 Positive and Negative Values
Impact: All US GAAP