Items tagged with "unitRef"

2.3 Units

Issued: 7/27/12

Impact: All US GAAP

Instance Document

2.3.3 Data Types and Associated Units

Issue As companies tag the detailed footnotes, the need to define additional units of measure is increasing.  A number of filers have questioned which units can and should be used with different datatypes.  The requirement to use the Units registry adds further complexity to this issue.  This guidance is intended to clarify the use of […more]


2.2 Use of Data Types

Issued: 1/27/12

Impact: All US GAAP

Instance Document

2.2.3 DurationItemType and Periods Reported as a Decimal

Issue The FASB 2012 taxonomy includes elements of durationItemType.  If a filer has a disclosure that is represented in a value that cannot precisely be converted to ISO 8601 format, i.e. P1Y3M, a filer may likely consider three alternatives: Use the standard element and convert the value to ISO 8601 format (understanding this would report […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]