Issued: 7/26/13
Impact: 2012 US GAAP, 2011 US GAAP, 2009 US GAAP
Company Extension Taxonomy
Issue A number of companies have temporary equity in the form of redeemable equity to non-controlling interests. As part of the US GAAP income statement, there are elements to represent net income attributable to non-controlling interests and income attributable to the consolidated entity and, in 2013, aggregate tags to represent Net Income attributable to redeemable […more]
Issue From EDGAR Filer Manual Volume II version 20: 6.6.30 Invert the sign of a numeric fact whose element has an xbrli:balance value that is inconsistent with the true direction of the reporting concept being reported. Often, this means entering a negative value into the instance, irrespective of whether that negative value will subsequently be […more]
Issue For disclosures related to non-controlling interests, there are a number of cases where companies either choose the more generic item (includes non-controlling interest) versus the more specific or narrow item (excludes non-controlling interest). It would be preferable that companies use the same tags if they do not have non-controlling interests. The following items were […more]
The national consortium for
the business reporting standard
