Bank Ratios – Scale Issues
This rule resolves the issue where the capital adequacy ratios are reported with an incorrect scale. It also ensures that filers have used the appropriate elements to report their capital adequacy ratios.
This rule resolves the issue where the capital adequacy ratios are reported with an incorrect scale. It also ensures that filers have used the appropriate elements to report their capital adequacy ratios.
The rule ensures that the correct elements are used in the investment schedule. Specifically it ensures that consistent elements are used for including and excluding accrued interest elements in the investment disclosure.
This rule resolves the issue where the capital adequacy ratios are reported with an incorrect scale. It also ensures that filers have used the appropriate elements to report their capital adequacy ratios.
This rule is intended to identify those cases where the company has misused elements in the investment schedule showing the difference in amortized cost and fair value. The rule checks that the investment schedule that shows the difference between amortized cost and fair value is calculated correctly.
The rule ensures that the correct elements are used in the investment schedule. Specifically it ensures that consistent elements are used for including and excluding accrued interest elements in the investment disclosure.
The purpose of the rule is to ensure that filers consistently report Equity Method Investment (EMI) data. This rule has three components to help filers to ensure that they are consistent with the guidance issued by the FASB “Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities”.
The purpose of the rule is to ensure that filers report values associated with the element AvailableForSaleDebtSecuritiesAmortizedCostBasis with the correct dimensions. The rule is intended to align filer disclosures with the guidance defined by the FASB in “Financial Instruments Debt Securities”.
The FASB has defined a number of elements that if reported and are not included in the face financial statements, filers need to indicate which financial statement caption the amounts appear (these elements have been identified in the US GAAP taxonomy as extensible enumeration elements). This rule has two components. The first component identifies an error if the company has made a disclosure and has not included the caption where the amount appears in the financial statements. The second reports an error for a fact that includes the Balance Sheet and Income Statement Location axis and does not have an associated extensible enumeration using the same dimensions.
The purpose of the rule is to ensure that filers consistently report Equity Method Investment (EMI) data. This rule has three components to help filers to ensure that they are consistent with the guidance issued by the FASB “Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities”.
The purpose of the rule is to ensure that filers report values associated with the element AvailableForSaleDebtSecuritiesAmortizedCostBasis with the correct dimensions. The rule is intended to align filer disclosures with the guidance defined by the FASB in “Financial Instruments Debt Securities”.