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US GAAP Disclosure List 2026
↑ContentBusiness Combinations, Asset Acquisitions, Transaction between Entities under Common Control, and Joint Venture Formation
| Item | Type | Period | Balance | Description |
|---|---|---|---|---|
| Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation | text | |||
| Business Combination | text | |||
| Asset Acquisition | text | |||
| Transaction between Entities under Common Control | text | |||
| text | ||||
| Business Combination | text | |||
| Asset Acquisition | text | |||
| Transaction between Entities under Common Control | text | |||
| Joint Venture Formation | text | |||
| duration | ||||
| Disclosure Text Block Supplement | text | |||
| Business Combination | duration | The entire disclosure for business combination. | ||
| Disclosure Text Block Supplement | text | |||
| Asset Acquisition | duration | The entire disclosure for asset acquisition. | ||
| duration | ||||
| Transaction between Entities under Common Control | duration | The entire disclosure for transaction between entities under common control. | ||
| Transaction between Entities under Common Control | duration | The entire disclosure for transaction between entities under common control. | ||
| Joint Venture Formation | duration | The entire disclosure for joint venture formation. | ||
| Joint Venture Formation | duration | Tabular disclosure of joint venture formation. | ||
| text | ||||
| Joint Venture Formation, Formation Date | date | duration | Date when joint venture is formed, in YYYY-MM-DD format. | |
| Joint Venture Formation, Fair Value of Joint Venture | $ | instant | credit | Fair value of joint venture at its formation date. |
| Joint Venture Formation, Initial Accounting Incomplete, Description | text | Description of initial accounting for joint venture formation that is incomplete. Includes, but is not limited to, reason why initial accounting for joint venture formation is incomplete, description of affected asset, liability, noncontrolling interest, and fair value of joint venture at formation as a whole, and nature of measurement period adjustment. | ||
| Joint Venture Formation, Initial Accounting Incomplete | duration | Indicates (true false) whether initial accounting for joint venture formation is incomplete. | ||
| $ | duration | credit | ||
| Joint Venture Formation, Initial Accounting Incomplete, Adjustment to Provisional Amount | text | |||
| Joint Venture Formation | duration | The entire disclosure for joint venture formation. | ||
| Joint Venture Formation | duration | Tabular disclosure of joint venture formation. | ||
| Joint Venture Formation, Description | text | Description of joint venture formation. Includes, but is not limited to, purpose for formation, asset and liability recognized at formation date, and factor making up recognized goodwill. | ||
| date | duration | |||
| Joint Venture Formation, Fair Value of Joint Venture | $ | instant | credit | Fair value of joint venture at its formation date. |
| Joint Venture Formation, Initial Accounting Incomplete, Description | text | Description of initial accounting for joint venture formation that is incomplete. Includes, but is not limited to, reason why initial accounting for joint venture formation is incomplete, description of affected asset, liability, noncontrolling interest, and fair value of joint venture at formation as a whole, and nature of measurement period adjustment. | ||
| Joint Venture Formation, Initial Accounting Incomplete | duration | Indicates (true false) whether initial accounting for joint venture formation is incomplete. | ||
| Joint Venture Formation, Initial Accounting Incomplete, Income Effect on Previous Period, Adjustment to Income Statement | $ | duration | credit | Amount of increase (decrease) for adjustment to income (loss) for effect that would have been recognized in previous period if adjustment to provisional amount was recognized as of joint venture formation date. |
| text |