US GAAP Disclosure List 2017

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Compensation Related Costs, Share Based Payments


ItemTypePeriodBalanceDescription
Disclosure of Compensation Related Costs, Share-based Payments text
Disclosure Text Block Supplement text
Disclosure of Compensation Related Costs, Share-based Payments textThe entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.
Table Text Block Supplement text
Shareholders' Equity and Share-based Payments textThe entire disclosure for accounts comprising shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income, and compensation-related costs for equity-based compensation. Includes, but is not limited to, disclosure of policies, compensation plan details, equity-based arrangements to obtain goods and services, deferred compensation arrangements, and employee stock purchase plan details.
Deferred Compensation Arrangements text
Share-based Compensation, Allocation and Classification in Financial Statements text
Share-based Arrangements with Employees and Nonemployees text
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value textTabular disclosure of the weighted-average grant-date fair value of equity options or other equity instruments granted during the year.
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable textTabular disclosure of number, weighted-average exercise price or conversion ratio, aggregate intrinsic value, and weighted-average remaining contractual term for exercisable or convertible options that are fully vested and expected to vest. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable textTabular disclosure of number, weighted-average exercise price or conversion ratio, aggregate intrinsic value, and weighted-average remaining contractual term for outstanding and exercisable options that are fully vested and expected to vest. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.
Cash Proceeds Received and Tax Benefit from Share-based Payment Awards textTabular disclosure of cash received from exercise of stock options and similar instruments granted under share-based payment arrangements and tax benefit from exercise of stock options.
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan textTabular disclosure of the amount of total share-based compensation cost, including the amounts attributable to each share-based compensation plan and any related tax benefits.
Schedule of Nonvested Performance-based Units Activity textTabular disclosure of the changes in outstanding nonvested performance-based units.
Nonvested Restricted Stock Shares Activity textTabular disclosure of the changes in outstanding nonvested restricted stock shares.
Schedule of Nonvested Restricted Stock Units Activity textTabular disclosure of the changes in outstanding nonvested restricted stock units.
Schedule of Nonvested Share Activity textTabular disclosure of the changes in outstanding nonvested shares.
Schedule of Other Share-based Compensation, Activity textTabular disclosure of the changes in other outstanding share-based compensation awards other than stock options or nonvested awards.
Schedule of Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value textTabular disclosure of the total intrinsic value of options exercised (or share units converted), share-based liabilities paid, and the total fair value of shares vested during the year.
Share-based Compensation Arrangements by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding textTabular disclosure of number, weighted-average exercise price or conversion ratio, aggregate intrinsic value, and weighted-average remaining contractual term for outstanding options that are fully vested and expected to vest. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.
Share-based Compensation Arrangements by Share-based Payment Award, Performance-Based Units, Vested and Expected to Vest textTabular disclosure of number, weighted-average exercise price or conversion ratio, aggregate intrinsic value, and weighted-average remaining contractual term for outstanding performance-based awards that are fully vested and expected to vest. Includes, but is not limited to, unvested awards for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.
Share-based Compensation Arrangements by Share-based Payment Award, Restricted Stock Units, Vested and Expected to Vest textTabular disclosure of number, weighted-average exercise price or conversion ratio, aggregate intrinsic value, and weighted-average remaining contractual term for outstanding restricted stock units that are fully vested and expected to vest. Includes, but is not limited to, unvested restricted stock units for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.
Schedule of Share-based Compensation, Employee Stock Purchase Plan, Activity textTabular disclosure of employee stock purchase plan activity.
Schedule of Share-based Compensation, Nonemployee Director Stock Award Plan, Activity textTabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for stock awards granted to nonemployee directors that were outstanding at the beginning and end of the year, and the number of awards that were granted, exercised or converted, forfeited, and expired during the year.
Share-based Compensation, Performance Shares Award Outstanding Activity textTabular disclosure of the number and weighted-average grant date fair value for outstanding performance shares.
Share-based Compensation, Performance Shares Award Nonvested Activity textTabular disclosure of number and weighted-average grant date fair value for nonvested performance shares.
Schedule of Share-based Compensation, Restricted Stock Units Award Activity textTabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year.
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity textDisclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year.
Schedule of Share-based Compensation, Stock Appreciation Rights Award Activity textTabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for stock appreciation rights awards that were outstanding at the beginning and end of the year, and the number of stock appreciation rights awards that were granted, exercised or converted, forfeited, and expired during the year.
Schedule of Share-based Compensation, Stock Options and Stock Appreciation Rights Award Activity textTabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for stock options and stock appreciation rights that were outstanding at the beginning and end of the year, exercisable at the end of the year, and the number of stock options and stock appreciation rights that were granted, exercised or converted, forfeited, and expired during the year.
Share-based Compensation, Stock Options, Activity textTabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.
Share-based Compensation, Activity textTabular disclosure for share-based compensation plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.
Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions textTabular disclosure of the significant assumptions used during the year to estimate the fair value of employee stock purchase plans, including, but not limited to: (a) expected term, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions textTabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.
Schedule of Stock Options Roll Forward textTabular disclosure of the change in stock options.
Schedule of Unrecognized Compensation Cost, Nonvested Awards textTabular disclosure of the total compensation cost related to nonvested awards not yet recognized and the weighted-average period over which it is expected to be recognized.
Schedule of Unvested Restricted Stock Units Roll Forward textTabular disclosure of the change in restricted stock units (RSUs).

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