Items tagged with "ParentCompanyMember"

1.2 Member Selection

Issued: 2/27/12

Impact: All US GAAP

Company Extension Taxonomy

1.2.5 Distinction between Parent Company Member and Parent Member

Issue There has been some confusion as to the difference between the ParentCompanyMember and the ParentMember. These two elements are distinct and defined as follows: ParentCompanyMember: The parent company member is the concept used to refer to the actual holding company (A separate legal entity), which is the consolidating entity on a stand-alone basis (i.e., […more]


1.2 Member Selection

Issued: 3/25/11

Impact: All US GAAP

Company Extension Taxonomy

1.2.3 Use of the Parent Company Member

Issue The parent company member should only be used to record the financial details of the parent holding company.  A reporting entity could either report the value of the consolidated entity or the financials of the holding company as a standalone entity.  In a number of cases, we have identified entities that have reported the […more]


1.2 Member Selection archived

Issued: 10/18/10

Impact: 2013 US GAAP, 2012 US GAAP

Company Extension Taxonomy

1.2.1 Use of Members on the Legal Entity Axis

Superseded by Reporting the Values of Another Entity in a Filing