Items tagged with "MembershipInterestsDescription"

1.1 Element Selection

Issued: 1/27/12

Impact: All US GAAP

Company Extension Taxonomy

1.1.11 DEI disclosure for LLC’s

Issue Some LLC companies present the ownership units on DEI as follows: Example 1: Example 2: Recommendation When LLC companies present DEI in this format, the EntityCommonStockSharesOutstanding element should not be tagged. If the presentation is described as in Example 1 above, an extension element MembershipInterestsDescription should be created with a data type of stringItemType […more]