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US GAAP Disclosure List 2026
↑Content | Business Combinations, Asset Acquisitions, Transaction between Entities under Common Control, and Joint Venture FormationBusiness Combination
| Item | Type | Period | Balance | Description |
|---|---|---|---|---|
| Business Combination | duration | Tabular disclosure of business combination. Includes, but is not limited to, recognized asset and liability. | ||
| Business Combination, Goodwill, Reportable Segment Assignment | duration | Tabular disclosure of goodwill acquired in business combination by reportable segment. | ||
| Business Combination, Separately Recognized Transaction | text | |||
| Business Combination, Pro Forma Information | text | |||
| duration | ||||
| Business Combination, Contingent Consideration | text | |||
| Business Combination, Intangible Asset, Acquired, Finite-Lived and Indefinite-Lived | duration | Tabular disclosure of finite-lived and indefinite-lived intangible assets acquired in business combination. | ||
| Present Value of Future Insurance Profits, Expected Amortization, Next Five Years | text | |||
| Present Value of Future Insurance Profits, Expected Amortization, Percentage, Next Five Years | text | |||
| text | ||||
| Business Combination | text | Disclosure of information about business combination. Includes, but is not limited to, recognized asset and liability. | ||
| Business Combination | text | Disclosure of information about business combination. Includes, but is not limited to, recognized asset and liability. | ||
| Business Combination, Goodwill, Reportable Segment Assignment | text | Disclosure of information about goodwill acquired in business combination by reportable segment. | ||
| Business Combination, Goodwill, Reportable Segment Assignment | text | Disclosure of information about goodwill acquired in business combination by reportable segment. | ||
| duration | ||||
| Business Combination, Separately Recognized Transaction | duration | Tabular disclosure of transaction recognized separately from acquisition of asset and assumption of liability in business combination. | ||
| Business Combination, Pro Forma Information | duration | Tabular disclosure of pro forma revenue and earnings for business combination or aggregate of series of individually immaterial business combinations. | ||
| Business Combination, Pro Forma Information, Nonrecurring Adjustment | duration | Tabular disclosure of nature and amount of nonrecurring adjustment directly attributable to business combination included in reported pro forma revenue and earnings. | ||
| Business Combination, Pro Forma Information | duration | Tabular disclosure of pro forma revenue and earnings for business combination or aggregate of series of individually immaterial business combinations. | ||
| duration | ||||
| Business Combination, Consideration Transferred, Equity Interest | text | Disclosure of information about equity interest issued or issuable by acquirer as part of consideration transferred in business combination. | ||
| Business Combination, Consideration Transferred, Equity Interest | text | Disclosure of information about equity interest issued or issuable by acquirer as part of consideration transferred in business combination. | ||
| Business Combination, Contingent Consideration | duration | Tabular 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. | ||
| Business Combination, Contingent Consideration | duration | Tabular 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. | ||
| duration | ||||
| Business Combination, Intangible Asset, Acquired, Indefinite-Lived | duration | Tabular disclosure of indefinite-lived intangible asset acquired in business combination. | ||
| Business Combination, Intangible Asset, Acquired, Finite-Lived | duration | Tabular disclosure of finite-lived intangible asset acquired in business combination. | ||
| Business Combination, Intangible Asset, Acquired, Indefinite-Lived | duration | Tabular disclosure of indefinite-lived intangible asset acquired in business combination. | ||
| Present Value of Future Insurance Profits, Expected Amortization, Year One | $ | instant | debit | Amount of amortization for present value of future profits of insurance contract acquired in business combination expected to be recognized during next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach). |
| $ | instant | debit | ||
| Present Value of Future Insurance Profits, Expected Amortization, Year Three | $ | instant | debit | Amount of amortization for present value of future profits of insurance contract acquired in business combination expected to be recognized during third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach). |
| Present Value of Future Insurance Profits, Expected Amortization, Year Four | $ | instant | debit | Amount of amortization for present value of future profits of insurance contract acquired in business combination expected to be recognized during fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach). |
| Present Value of Future Insurance Profits, Expected Amortization, Year Five | $ | instant | debit | Amount of amortization for present value of future profits of insurance contract acquired in business combination expected to be recognized during fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach). |
| Present Value of Future Insurance Profits, Expected Amortization, Remainder of Fiscal Year | $ | instant | debit | Amount of amortization for present value of future profits of insurance contract acquired in business combination expected to be recognized in remainder of current fiscal year. |
| $ | instant | debit | ||
| Present Value of Future Insurance Profits, Expected Amortization, Year Two | $ | instant | debit | Amount of amortization for present value of future profits of insurance contract acquired in business combination expected to be recognized during second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach). |
| Present Value of Future Insurance Profits, Expected Amortization, Year Three | $ | instant | debit | Amount of amortization for present value of future profits of insurance contract acquired in business combination expected to be recognized during third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach). |
| Present Value of Future Insurance Profits, Expected Amortization, Year Four | $ | instant | debit | Amount of amortization for present value of future profits of insurance contract acquired in business combination expected to be recognized during fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach). |
| Present Value of Future Insurance Profits, Expected Amortization, Year Five | $ | instant | debit | Amount of amortization for present value of future profits of insurance contract acquired in business combination expected to be recognized during fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach). |
| $ | instant | debit | ||
| Present Value of Future Insurance Profits, Expected Amortization, Percentage, Year One | instant | Percentage of amortization for present value of future profits of insurance contract acquired in business combination expected to be recognized during next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach). | ||
| Present Value of Future Insurance Profits, Expected Amortization, Percentage, Year Two | instant | Percentage of amortization for present value of future profits of insurance contract acquired in business combination expected to be recognized during second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach). | ||
| Present Value of Future Insurance Profits, Expected Amortization, Percentage, Year Three | instant | Percentage of amortization for present value of future profits of insurance contract acquired in business combination expected to be recognized during third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach). | ||
| Present Value of Future Insurance Profits, Expected Amortization, Percentage, Year Four | instant | Percentage of amortization for present value of future profits of insurance contract acquired in business combination expected to be recognized during fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach). | ||
| instant | ||||
| Present Value of Future Insurance Profits, Expected Amortization, Percentage, Year One | instant | Percentage of amortization for present value of future profits of insurance contract acquired in business combination expected to be recognized during next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach). | ||
| Present Value of Future Insurance Profits, Expected Amortization, Percentage, Year Two | instant | Percentage of amortization for present value of future profits of insurance contract acquired in business combination expected to be recognized during second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach). | ||
| Present Value of Future Insurance Profits, Expected Amortization, Percentage, Year Three | instant | Percentage of amortization for present value of future profits of insurance contract acquired in business combination expected to be recognized during third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach). | ||
| Present Value of Future Insurance Profits, Expected Amortization, Percentage, Year Four | instant | Percentage of amortization for present value of future profits of insurance contract acquired in business combination expected to be recognized during fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach). | ||
| instant | ||||
| Value Of Business Acquired | ||||
| Present Value of Future Insurance Profits, Net, Ending Balance | $ | instant | debit | Amount, 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 | $ | duration | debit | Amount of addition for present value of future profits of insurance contract acquired in business combination. |
| Present Value of Future Insurance Profits, Disposition | $ | duration | credit | Amount of present value of future profits of insurance contract acquired in business combination, disposed or classified as held-for-sale. |
| text | ||||
| Present Value of Future Insurance Profits, Impairment Loss | $ | duration | debit | Amount 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) | $ | duration | credit | Amount 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) | $ | duration | Amount of increase (decrease) in the asset representing the present value of future profits. | |
| Present Value of Future Insurance Profits, Net, Ending Balance | $ | instant | debit | Amount, 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 | $ | duration | debit | Amount of addition for present value of future profits of insurance contract acquired in business combination. |
| Present Value of Future Insurance Profits, Disposition | $ | duration | credit | Amount 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 | $ | duration | debit | Amount of amortization expense (reversal of expense) for present value of future profits of insurance contract acquired in business combination. |
| $ | duration | debit | ||
| Present Value of Future Insurance Profits, Foreign Currency Translation Gain (Loss) | $ | duration | credit | Amount 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) | $ | duration | Amount of increase (decrease) in the asset representing the present value of future profits. |