Items tagged with "NetIncomeLoss"

1.1 Element Selection

Issued: 7/26/13

Impact: 2012 US GAAP, 2011 US GAAP, 2009 US GAAP

Company Extension Taxonomy

1.1.15 Redeemable Non-controlling Interests

Issue A number of companies have temporary equity in the form of redeemable equity to non-controlling interests.  As part of the US GAAP income statement, there are elements to represent net income attributable to non-controlling interests and income attributable to the consolidated entity and, in 2013, aggregate tags to represent Net Income attributable to redeemable […more]


1.1 Element Selection

Issued: 7/29/11

Impact: All US GAAP

Company Extension Taxonomy

1.1.9 Specific Non-controlling Interest Elements

Issue For disclosures related to non-controlling interests, there are a number of cases where companies either choose the more generic item (includes non-controlling interest) versus the more specific or narrow item (excludes non-controlling interest).  It would be preferable that companies use the same tags if they do not have non-controlling interests.  The following items were […more]


1.4 Calculations

Issued: 4/29/11

Impact: All US GAAP

Company Extension Taxonomy

1.4.1 Comprehensive Income – Reconciliations in Calculation Relationships

Issue Sometimes financial information is reported by filers in a way such that XBRL calculation relationships become invalid.  Typically, this occurs when filers reconcile between two numbers in a financial statement. See the table and examples below: Potential element selections for the above table: NetIncomeLoss (Balance Type: Credit) NetIncomeLossAttributableToNoncontrollingInterest (Balance Type: Debit) OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecrease(No Balance Type) […more]