Items tagged with "PaymentsOfDividendsCommonStock"

2.1 Dates of the Context

Issued: 2/1/13

Impact: All US GAAP

Instance Document

2.1.5 Multiple Dividends Declared and Paid

Issue When a dividend is declared, the declared date, the record date and the payment date are almost always also disclosed.  All of these have standard tags.  But what should the context date be, especially if these dates are in the future and/or multiple dividends are disclosed in the financial statement notes? Here is an example […more]

1.1 Element Selection

Issued: 10/18/10

Impact: All US GAAP

Company Extension Taxonomy

1.1.2 Accrual Items Used to Represent Cash Flows

Issue In a number of cases, companies have used accrual items to represent cash flow items. Overloading these elements to represent both the accrual and the cash flow undermines the ability of analysts to accurately calculate a company’s cash flow from operations. For example, filers have taken accrual items typically found in the shareholders’ equity […more]