Items tagged with "percentItemType"

1.1 Element Selection

Issued: 1/27/12

Impact: All US GAAP

Company Extension Taxonomy

1.1.11 DEI disclosure for LLC’s

Issue Some LLC companies present the ownership units on DEI as follows: Example 1: Example 2: Recommendation When LLC companies present DEI in this format, the EntityCommonStockSharesOutstanding element should not be tagged. If the presentation is described as in Example 1 above, an extension element MembershipInterestsDescription should be created with a data type of stringItemType […more]

2.2 Use of Data Types

Issued: 1/28/11

Impact: All US GAAP

Instance Document

2.2.2 Percentage Item Types

There are a number of issues observed in regards to the use of percentages in filings. Issue 1: Incorrect Scale Issue A number of companies have represented the percentage with an incorrect scale.  In a number of instance documents, percentages were represented on a scale of 0 to 100 as opposed to 0 to 1. […more]