US GAAP Disclosure List 2017

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Business Combinations


ItemTypePeriodBalanceDescription
Business Combinations text
Business Combination Disclosure textThe 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
Business Acquisition, Pro Forma Information text
Business Combination, Goodwill text
Business Combination, Separately Recognized Transactions text
Schedule of Business Acquisitions, by Acquisition textTabular 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.
Schedule of Business Acquisitions by Acquisition, Equity Interest Issued or Issuable textTabular 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 textTabular 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 textTabular 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 textTabular 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, Amortization Expense, Next Five Years text
Present Value of Future Insurance Profits, Percentage of Amortization Expense, 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 textThe 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 textThe 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 textTabular 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 textTabular 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.
Business Acquisition, Pro Forma Information textTabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.
Business Acquisition, Pro Forma Revenue$durationcreditThe pro forma revenue for a period as if the business combination or combinations had been completed at the beginning of the period.
Business Acquisition, Pro Forma Income (Loss) from Continuing Operations, Net of Tax$durationcreditAmount after tax of pro forma income from continuing operations as if the business combination had been completed at the beginning of a period.
Business Acquisition, Pro Forma Net Income (Loss)$durationcreditThe pro forma net Income or Loss for the period as if the business combination or combinations had been completed at the beginning of a period.
Business Acquisition, Pro Forma Income (Loss) from Continuing Operations, Net of Tax, Per Share, Basicper sharedurationPer basic share amount of pro forma income from continuing operations, after tax, as if the business combination had been completed at the beginning of a period.
Business Acquisition, Pro Forma Income (Loss) from Continuing Operations, Net of Tax, Per Share, Dilutedper sharedurationPer diluted share amount of pro forma income from continuing operations, after tax, as if the business combination had been completed at the beginning of a period.
Business Acquisition, Pro Forma Earnings Per Share, Basicper sharedurationThe pro forma basic net income per share for a period as if the business combination or combinations had been completed at the beginning of a period.
Business Acquisition, Pro Forma Earnings Per Share, Dilutedper sharedurationThe pro forma diluted net income per share for a period as if the business combination or combinations had been completed at the beginning of a period.
Business Acquisition, Pro Forma Information, DescriptiontextDescription of the pro forma information, nature of adjustments made to historical information to arrive at pro forma amounts, amounts excluded from pro forma information, any material-nonrecurring items included in the pro forma information and limitations of pro forma disclosures.
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual$durationcreditThis element represents the amount of revenue of the acquiree since the acquisition date included in the consolidated income statement for the reporting period.
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual$durationcreditThis element represents the amount of earnings or loss of the acquiree since the acquisition date included in the consolidated income statement for the reporting period.
Business Combination, Pro Forma Information, Disclosure ImpracticabletextIf disclosure of the acquiree revenue and earnings since the date of acquisition which have been included in the income statement of the period or any of the required pro forma disclosure information required is impracticable, the element represents disclosure of that fact and an explanation of why the disclosure is impracticable (as defined).
Business Combination, Pro Forma Information, Incomplete Initial AccountingtextThis element represents a description of which of the acquiree revenue and earnings, since the date of acquisition which have been included in the income statement of the period, or any of the required pro forma disclosure information disclosures could not be made and the reason why they could not be made, if the acquisition date of a business combination is after the reporting date but before the financial statements are issued.
Business Acquisition, Pro Forma Information, Nonrecurring Adjustments textTabular disclosure of the nature and amount of any material, nonrecurring adjustments directly attributable to the business combination(s) included in the reported pro forma revenue and earnings (supplemental pro forma information).
Business Combination, Segment Allocation textTabular disclosure of goodwill in a business combination.
Goodwill textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Business Acquisition, Goodwill, Expected Tax Deductible Amount$instantdebitThe amount of goodwill arising from a business combination that is expected to be deductible for tax purposes.
Business Combination, Segment Reporting, Assignment of Goodwill Not CompletetextThis element represents disclosure of the fact that the required assignment of goodwill to reporting units has not been completed as of the date the financial statements are issued. The amount of goodwill assigned to reportable segments is included with the segment reporting disclosure in the taxonomy.
Business Combination, Separately Recognized Transactions textTabular disclosure of transactions that are recognized separately from the acquisition of assets and assumptions of liabilities in the business combination.
Schedule of Business Acquisitions, by Acquisition textSchedule reflecting each material business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities.
Schedule of Business Acquisitions by Acquisition, Equity Interest Issued or Issuable textSchedule of the equity interest (such as common shares, preferred shares, or partnership interest) issued or issuable to acquire an entity in a business combination.
Schedule of Business Acquisitions by Acquisition, Contingent Consideration textSchedule of information about a contingent payment arrangement including the terms that will result in payment and the accounting treatment that will be followed if such contingency occurs, including the potential impact on earnings per share if the contingency is to be settled in shares of 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.
Finite-Lived Intangible Assets Acquired as Part of Business Combination textA table containing detailed characteristics of finite-lived intangible assets acquired during a business combination. Finite-lived intangible assets are assets that have no physical form, but have expected future economic benefit, and are expected to be used over a defined period. Acquired finite-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. Additionally, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period are also disclosed.
Indefinite-lived Intangible Assets Acquired as Part of Business Combination textA table containing detailed information about the 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, Amortization Expense, Year One$instantdebitAmount of amortization expense expected to be recognized during next fiscal year following latest fiscal year for present value of future profits of insurance contract acquired in business combination.
Present Value of Future Insurance Profits, Amortization Expense, Year Two$instantdebitAmount of amortization expense expected to be recognized during second fiscal year following latest fiscal year for present value of future profits of insurance contract acquired in business combination.
Present Value of Future Insurance Profits, Amortization Expense, Year Three$instantdebitAmount of amortization expense expected to be recognized during third fiscal year following latest fiscal year for present value of future profits of insurance contract acquired in business combination.
Present Value of Future Insurance Profits, Amortization Expense, Year Four$instantdebitAmount of amortization expense expected to be recognized during fourth fiscal year following latest fiscal year for present value of future profits of insurance contract acquired in business combination.
Present Value of Future Insurance Profits, Amortization Expense, Year Five$instantdebitAmount of amortization expense expected to be recognized during fifth fiscal year following latest fiscal year for present value of future profits of insurance contract acquired in business combination.
Present Value of Future Insurance Profits, Amortization Expense, Remainder of Fiscal Year$instantdebitAmount of amortization expense expected to be recognized in remainder of fiscal year following latest fiscal year ended for present value of future profits of insurance contract acquired in business combination.
Present Value of Future Insurance Profits, Percentage of Amortization Expense, Year One%instantPercentage of amortization expense expected to be recognized during next fiscal year following latest fiscal year for present value of future profits of insurance contract acquired in business combination.
Present Value of Future Insurance Profits, Percentage of Amortization Expense, Year Two%instantPercentage of amortization expense expected to be recognized during second fiscal year following latest fiscal year for present value of future profits of insurance contract acquired in business combination.
Present Value of Future Insurance Profits, Percentage of Amortization Expense, Year Three%instantPercentage of amortization expense expected to be recognized during third fiscal year following latest fiscal year for present value of future profits of insurance contract acquired in business combination.
Present Value of Future Insurance Profits, Percentage of Amortization Expense, Year Four%instantPercentage of amortization expense expected to be recognized during fourth fiscal year following latest fiscal year for present value of future profits of insurance contract acquired in business combination.
Present Value of Future Insurance Profits, Percentage of Amortization Expense, Year Five%instantPercentage of amortization expense expected to be recognized during fifth fiscal year following latest fiscal year for present value of future profits of insurance contract acquired in business combination.
Present Value of Future Insurance Profits, Net, Ending Balance$instantdebitAmount, after accumulated amortization, of present value of future profits of insurance contract acquired in business combination.
Present Value of Future Insurance Profits, Addition from Acquisition$durationdebitAmount of addition for present value of future profits of insurance contract acquired in business combination.
Present Value of Future Insurance Profits, Disposition$durationcreditAmount of present value of future profits of insurance contract acquired in business combination, disposed or classified as held-for-sale.
Present Value of Future Insurance Profits, Amortization Expense text
Present Value of Future Insurance Profits, Impairment Loss$durationdebitAmount of impairment loss for present value of future profits of insurance contract acquired in business combination.
Present Value of Future Insurance Profits, Unrealized Gain (Loss) on Investment text
Present Value of Future Insurance Profits, Foreign Currency Translation Gain (Loss)$durationcreditAmount of foreign currency translation gain (loss) which increases (decreases) present value of future profits of insurance contract acquired in business combination.
Present Value of Future Insurance Profits, Period Increase (Decrease), Total$durationAmount of increase (decrease) in the asset representing the present value of future profits.

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