Items tagged with "OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansNetUnamortizedGainLossArisingDuringPeriodBeforeTax"

1.1 Element Selection

Issued: 3/28/14

Impact: All US GAAP

Company Extension Taxonomy

1.1.23 Defined Benefit Plan Actuarial Gain (Loss)

Issue The element DefinedBenefitPlanActuarialGainLoss appears in the roll forward of the benefit obligation.  An actuarial gain will decrease the obligation and an actuarial loss will increase the obligation.  In the US GAAP taxonomy, this element is represented as an addition to the obligation.  Therefore, any gains could be entered as a negative and any losses […more]