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US GAAP Disclosure List 2012

↑Content | Investments, Debt and Equity Securities

Available-for-sale Securities


ItemTypePeriodBalanceDescription
Available-for-sale Securities, Balance Sheet, Reported Amounts $instantdebit
Available-for-sale Securities, Current $instantdebit
Available-for-sale Securities, Noncurrent $instantdebit
Available-for-sale Securities $instantdebit
Available-for-sale Securities, Basis for Valuation, Other than Equity SecuritiestextWith respect to all current marketable securities, other than equity securities, state, parenthetically or otherwise, the basis of determining the aggregate amount shown in the balance sheet, along with the alternatives of the aggregate cost or the aggregate fair value at the balance sheet date.
Available-for-sale Securities, Amortized Cost Basis $instantdebit
Available-for-sale Equity Securities, Amortized Cost Basis$instantdebitThis item represents the cost of equity securities, which are categorized neither as held-to-maturity nor trading, net of adjustments for other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any.
Available-for-sale Debt Securities, Amortized Cost Basis$instantdebitThis item represents the cost of debt securities, which are categorized neither as held-to-maturity nor trading, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any.
Available-for-sale Securities, Amortized Cost Basis, Total$instantdebitThis item represents the cost of debt and equity securities, which are categorized neither as held-to-maturity nor trading, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any.
Available-for-sale Securities, Gross Unrealized Gain (Loss) $instant
Available-for-sale Securities, Gross Unrealized Gains$instantdebitThis item represents the gross unrealized gains for securities, at a point in time, which are categorized neither as held-to-maturity nor trading securities.
Available-for-sale Securities, Gross Unrealized Losses$instantcreditThis item represents the gross unrealized losses for securities, at a point in time, which are categorized neither as held-to-maturity nor trading securities.
Available-for-sale Securities, Gross Unrealized Gain (Loss), Total$instantdebitThe net amount of gross unrealized gains (losses) for securities, at a point in time, which are categorized neither as held-to-maturity nor trading securities.
Available-for-sale Securities, Contracts to Acquire Securities to be Accounted for as Available-for-sale text
Available-for-sale Securities, Purchased Options, Price PolicytextThis element represents disclosure of the accounting policy for the premium paid (time value) to acquire an option that is not accounted for as a derivative, but instead classified as available-for-sale.
Available-for-sale Securities, Gross Gains (Losses), Derivatives $duration
Available-for-sale Securities, Debt Maturities text
Available-for-sale Securities, Debt Maturities, Basis of AllocationtextThis item represents disclosure of the basis (methodology and assumptions) for allocating securities which do not have a single contractual maturity date, such as mortgage-backed securities, over several maturity groupings. Such securities are classified neither as held-to-maturity nor trading.
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity $instantdebit
Available-for-sale Securities, Debt Maturities, Remainder of Fiscal Year, Amortized Cost Basis$instantdebitAmount of available-for-sale debt securities at cost, net of adjustments, maturing in the remainder of the fiscal year following the latest fiscal year ended. Adjustments include, but are not limited to, accretion, amortization, collection of cash, previous other-than-temporary impairments (OTTI) recognized in earnings (less any cumulative-effect adjustments, as defined) and fair value hedge accounting adjustments.
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Rolling Maturity $instantdebit
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity $instantdebit
Available-for-sale Securities, Debt Maturities, Remainder of Fiscal Year, Fair Value$instantdebitAmount of available-for-sale debt securities at fair value maturing in the remainder of the fiscal year following the latest fiscal year ended.
Available-for-sale Securities, Debt Maturities, Fair Value, Rolling Maturity $instantdebit
Available-for-sale Securities, Debt Maturities, DatedatedurationDate of maturity of a debt security categorized as neither trading nor held-to-maturity, in CCYY-MM-DD format.
Available-for-sale Securities, Transfers to Trading text
Available-for-sale Securities, Transfers to Trading, Gains (Losses) $duration
Available-for-sale Securities, Transfers to Trading, Gains (Losses), Basis (Methodology) of Amount ReclassifiedtextThis item represents disclosure of the basis (methodology and assumptions) on which the amount reclassified out of accumulated other comprehensive income into earnings was determined (for example, specific identification, average cost, or other allowed methods) for securities transferred from the available-for-sale category to the trading category.
Available-for-sale Securities, Gross Realized Gain (Loss), Disclosures text
Available-for-sale Securities, Gross Realized Gains (Losses), Cost Basis (Methodology) of Securities SoldtextDisclosure of the basis (methodology and assumptions) on which cost was determined (for example, specific identification, average cost, or other allowed methods) in computing realized gain (loss) on securities sold which were categorized neither as held-to-maturity nor trading.
Available-for-sale Securities, Gross Realized Gains (Losses), Sale Proceeds$durationcreditThe total amount of proceeds received for the sale of securities, categorized neither as held-to-maturity nor trading securities, during the reporting period.
Available-for-sale Securities, Gross Realized Gain (Loss), Excluding Other than Temporary Impairments $duration
Available-for-sale Securities, Gross Realized Gain (Loss) $duration
Available-for-sale Securities, Change in Net Unrealized Holding Gain (Loss), Net of Tax $duration
Available-for-sale Securities, Change in Net Unrealized Holding Gain (Loss) before Taxes$durationcreditThis item represents the pretax change in net unrealized holding gain (loss) on available-for-sale securities that has been included in accumulated other comprehensive income, a separate component of shareholders' equity, during the period.
Available-for-sale Securities, Income Tax Expense on Change in Unrealized Holding Gain (Loss)$durationdebitThis item represents the tax effects occurring during the period which are related to the net unrealized gain (loss) resulting from changes in the fair [carrying] value during the period of available-for-sale securities. Such tax affects would have been charged or credited directly to other comprehensive income or to related components of shareholders' equity.
Available-for-sale Securities, Change in Net Unrealized Holding Gain (Loss), Net of Tax, Total$durationcreditThe change in unrealized holding gain (loss), net of tax, on available-for-sale securities included in a separate component of shareholders' equity during the period.
Available-for-sale Securities, Continuous Unrealized Loss Position text
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value $instantdebitTabular disclosure of fair value of investments in debt and equity securities in an unrealized loss position categorized neither as held-to-maturity nor trading securities.
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses $instantcredit
Available-for-sale Securities, Continuous Unrealized Loss Position, Qualitative Disclosure text
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Reportable Items text
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities $durationdebit
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized in Earnings, Net, Qualitative Disclosures text
Available-for-sale Securities, Other Disclosure Items text
Available-for-sale Securities, Failed Auction, Value$instantdebitThe value of securities held, for which the interest rate resets through an auction process, that are categorized neither as trading nor held-to-maturity, that failed to be liquidated through auction.
Available-for-sale Securities, Sold at Par$durationdebitThe aggregate value of securities held, which were categorized neither as trading nor held-to-maturity, for which the interest rate reset through an auction process, that failed to be liquidated through auction, and which were sold at par value during the period.
Available-for-sale Securities, Restricted, Disclosure text
Available-for-sale Securities, Restricted $instantdebit
Available-for-sale Securities, Restrictions, Additional InformationtextAn entity may opt to provide the reader with additional narrative text to better understand the nature of available-for-sale security restrictions.

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