Items tagged with "StockholdersEquity"

1.1 Element Selection

Issued: 7/29/11

Impact: All US GAAP

Company Extension Taxonomy

1.1.9 Specific Non-controlling Interest Elements

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]

3.1 Restatements

Issued: 2/25/11

Impact: All US GAAP

Reporting Disclosure

3.1.1 Opening Balance Adjustments

Issue Depending on the filer, restatements of opening shareholders’ equity is being handled in a number of different ways.  In the example below, a company has adjusted their opening balance. We have seen this handled in a number of different ways.  Concentrating on the Retained earnings, the following approaches have been observed. Approach 1 The […more]