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US GAAP Disclosure List 2012

↑Content | Restructuring and Related Activities

Restructuring Reserve Disclosures


ItemTypePeriodBalanceDescription
Restructuring Reserve $instantcredit
Restructuring Reserve, Current$instantcreditCarrying amount as of the balance sheet date of known and estimated obligations associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, which are expected to be paid in the next twelve months or in the normal operating cycle if longer. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, relocating employees, and costs associated with an ongoing benefit arrangement, but excludes costs associated with the retirement of a long-lived asset.
Restructuring Reserve, Noncurrent$instantcreditCarrying amount as of the balance sheet date of known and estimated costs associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, which are expected to be paid after one year or beyond the next operating cycle, if longer. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and costs associated with an ongoing benefit arrangement, but excludes costs associated with the retirement of a long-lived asset.
Restructuring Reserve, Total$instantcreditCarrying amount (including both current and noncurrent portions of the accrual) as of the balance sheet date pertaining to a specified type of cost associated with exit from or disposal of business activities or restructuring pursuant to a duly authorized plan.
Restructuring Reserve textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Restructuring Reserve, Beginning Balance$instantcreditCarrying amount (including both current and noncurrent portions of the accrual) as of the balance sheet date pertaining to a specified type of cost associated with exit from or disposal of business activities or restructuring pursuant to a duly authorized plan.
Restructuring Charges$durationdebitAmount charged against earnings in the period for incurred and estimated costs associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, excluding asset retirement obligations.
Restructuring Reserve, Settled without Cash$durationdebitAmount of consideration other than cash paid in the period to fully or partially settle a specified, previously accrued type of restructuring cost.
Restructuring Reserve, Settled with Cash$durationdebitAmount of cash paid in the period to fully or partially settle a specified, previously accrued type of restructuring cost.
Restructuring Reserve, Translation Adjustment$durationcreditAmount of foreign currency translation adjustment increasing or decreasing the accrual for a specified type of restructuring cost.
Restructuring Reserve, Accrual Adjustment$durationcreditAmount of any reversal and other adjustment made during the period to the amount of a previously accrued liability for a specified type of restructuring cost, excluding adjustments for costs incurred during the period, costs settled during the period, and foreign currency translation adjustments.
Restructuring Reserve, Accelerated Depreciation$durationdebitAmount of accelerated depreciation charged against earnings associated with exit from or disposal of business activities or restructuring plan.
Restructuring Reserve, Period Increase (Decrease), Total$durationNet total Increase or Decrease in the accrual for restructuring costs during the reporting period.
Restructuring Reserve, Ending Balance$instantcreditCarrying amount (including both current and noncurrent portions of the accrual) as of the balance sheet date pertaining to a specified type of cost associated with exit from or disposal of business activities or restructuring pursuant to a duly authorized plan.
Restructuring Reserve, Translation and Other Adjustment$durationcreditThe amount of change in the restructuring reserve related to foreign currency translation adjustments and any other adjustments not separately disclosed or provided for elsewhere in the Taxonomy.
Restructuring Reserve, Adjustment DescriptiontextDescription of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities, excluding adjustments for costs incurred during the period, costs settled during the period, and foreign currency translation adjustments.
Restructuring and Related Activities, Liability Not RecognizedtextDescription of restructuring costs that have not been recognized as a liability because fair value cannot be reasonably estimated. The description is expected to include the reasons why fair value cannot be reasonably estimated.
Business Acquisition, Purchase Price Allocation, Noncurrent Liabilities, Restructuring Cost Accrual$instantcreditThe amount of acquisition cost of a business combination allocated to a known and estimated obligation to restructure a portion of the acquired entity through a plan to exit an activity of the acquired entity, involuntarily terminate employees of the acquired entity, and relocate employees of the acquired entity.

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