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US GAAP Disclosure List 2026
↑Content | Business Combinations, Asset Acquisitions, Transaction between Entities under Common Control, and Joint Venture FormationDisclosure Text Block Supplement
| Item | Type | Period | Balance | Description |
|---|---|---|---|---|
| Business Combination, Integration, Restructuring, and Other Related Costs | duration | The entire disclosure for cost incurred and expensed by acquirer in connection with business combination. Includes, but is not limited to, business and system integration-related, employee-related, restructuring, and other related costs. | ||
| Mergers, Acquisitions and Dispositions Disclosures | duration | The 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. |