US GAAP Disclosure List

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ItemTypePeriodBalanceDescription
Business Combination and Asset Acquisition text
Business Combinations text
Asset Acquisition text
Business Combination Disclosure durationThe entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).
Disclosure Text Block Supplement text
Table Text Block Supplement text
Asset Acquisition durationThe entire disclosure for asset acquisition.
Schedule of Business Acquisitions, by Acquisition durationTabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.
Business Combination, Goodwill text
Business Combination, Separately Recognized Transactions text
Business Acquisition, Pro Forma Information text
Schedule of Business Acquisitions by Acquisition, Equity Interest Issued or Issuable durationTabular disclosure of the equity interest issued or issuable in a business acquisition (or series of individually immaterial business acquisitions) planned, initiated, or completed during the period.
Schedule of Business Acquisitions by Acquisition, Contingent Consideration durationTabular disclosure of contingent payment arrangements including the terms that will result in payment and the accounting treatment that will be followed if such contingencies occur, including the potential impact on earnings per share if contingencies are to be settled in common stock of the entity. The description also may include the period over which amounts are expected to be paid, and changes in the amount since the previous reporting period. This also includes contingent options and commitments.
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination durationTabular disclosure of finite-lived intangible assets acquired as part of a business combination or through an asset purchase, by major class and in total, including the value of the asset acquired, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period.
Schedule of Indefinite-Lived Intangible Assets Acquired as Part of Business Combination durationTabular disclosure of characteristics and cost, by total and major class, of indefinite-lived intangible assets acquired as part of a business combination. Indefinite-lived intangible assets are assets that have no physical form, but have expected future economic benefit. The future benefit is not expected to diminish over a stated period of time. Acquired indefinite-lived intangible assets are disclosed by major class (assets that can be grouped together because they are similar, either by their nature or by their use in operations of the entity) and in total.
Present Value of Future Insurance Profits, Expected Amortization, Next Five Years text
Present Value of Future Insurance Profits, Expected Amortization, Percentage, Next Five Years text
Movement in Present Value of Future Insurance Profits textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Business Acquisition, Integration, Restructuring and Other Related Costs durationThe entire description for costs incurred to effect a business combination that have been expensed during the period. Such costs could include business integration costs, systems integration and conversion costs, and severance and other employee-related costs.
Mergers, Acquisitions and Dispositions Disclosures durationThe entire disclosure for business combinations, including leverage buyout transactions (as applicable), and divestitures. This may include a description of a business combination or divestiture (or series of individually immaterial business combinations or divestitures) completed during the period, including background, timing, and assets and liabilities recognized and reclassified or sold. This element does not include fixed asset sales and plant closings.
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination durationTabular disclosure of finite-lived and indefinite-lived intangible assets acquired as part of a business combination.
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed durationTabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.
Asset Acquisition durationTabular disclosure of asset acquisition.
Asset Acquisition, Contingent Consideration durationTabular disclosure of contingent consideration in asset acquisition.

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