Issued: 7/26/13
Impact: 2012 US GAAP, 2011 US GAAP, 2009 US GAAP
Company Extension Taxonomy
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]
Issue A number of companies have questioned the balance attribute on the net income (loss) attributable to non-controlling interests. NetIncomeLossAttributableToNoncontrollingInterest. The US GAAP taxonomy defines Non-Controlling Interest income as a debit balance. This reflects the balance that was used in the past for minority interests. The balance type reflects that this item is a reversal […more]
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]
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