Items tagged with "PreferredStockMember"

Best Practice
1.3 Axis Selection

Issued: 3/25/11

Impact: All US GAAP

Company Extension Taxonomy

1.3.4 Components of Stockholders’ Equity and Class of Stock

Issue In some cases, we have noticed that the PreferredStockMember is used as a class of stock on the StatementClassOfStockAxis, and is absent from the StatementEquityComponentsAxis. The StatementEquityComponentAxis represents the components of stockholders’ equity and should include preferred stock, if it exists. Recommendation When defining the statement of shareholders’ equity, members that are defined on […more]


Best Practice
1.1 Element Selection

Issued: 10/18/10

Impact: All US GAAP

Company Extension Taxonomy

1.1.1 Shares Issued and Shares Outstanding

Issue Review of XBRL filings shows that a number of companies have reported the default value of the SharesIssued tag on the statement of shareholders’ equity as the value of shares outstanding. This element’s definition is “Number of shares of stock issued as of the balance sheet date, including shares that had been issued and […more]



Popular Resources

2023 US GAAP Financial, SEC Reporting and DQC Rules Taxonomies
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2021 US GAAP Financial and SEC Reporting Taxonomies
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2020 US GAAP Financial and SEC Reporting Taxonomies
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