US GAAP Disclosure List 2017

↑Content

Embedded Derivative


ItemTypePeriodBalanceDescription
Embedded Derivative textDisclosure of information about embedded derivatives.
Description of Embedded DerivativetextDescription of the embedded derivative instrument that was separated from its host contract and accounted for as a derivative. Includes identification of the embedded features and description of the terms of the instrument.
Embedded Derivative, Description of Host ContracttextIdentification of the host contract (such as a debt instrument, lease, an agreement to settle payments in other than the functional currency), description of the terms of the contract, and discussion of a hybrid instrument with an embedded feature which is separated from the host contract and accounted for as a derivative.
Embedded Derivative, Accounting MethodtextGeneral discussion of the accounting for the embedded derivative separated from the host contract. May include discussion of where the derivative and the gain (loss) on the derivative are reported in the financial statements, and discussion of the analysis resulting in the bifurcation of the hybrid instrument.
Embedded Derivative, No Longer Bifurcated, ReasontextA description of the principal changes causing the embedded option to no longer require separation from the host instrument.
Embedded Derivative, No Longer Bifurcated, Amount Reclassified to Stockholders' Equity$durationcreditThe amount of the liability for the conversion option reclassified to stockholders' equity when the embedded option no longer required separation from the host instrument.
Balance Sheet Location textInformation by location on balance sheet (statement of financial position).
Income Statement Location textInformation by location in the income statement.
Embedded Derivative textLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
Balance Sheet Location durationLocation in the balance sheet (statement of financial position).
Income Statement Location durationLocation in the income statement.
Embedded Derivative, Fair Value of Embedded Derivative, Net text
Embedded Derivative, Gain (Loss) on Embedded Derivative, Net text
Other Assets durationPrimary financial statement caption encompassing other assets.
Other Liabilities durationPrimary financial statement caption encompassing other liabilities.
Other Investments durationPrimary financial statement caption encompassing other investments.
Accounts Payable and Accrued Liabilities durationPrimary financial statement caption encompassing accounts payable and accrued liabilities.
Prepaid Expenses and Other Current Assets durationPrimary financial statement caption encompassing prepaid expenses and other current assets.
Sales durationPrimary financial statement caption encompassing revenue from sale of goods and services rendered in the normal course of business.
Trading Revenue durationPrimary financial statement caption in which reported facts about trading revenue have been included.
Cost of Sales durationPrimary financial statement caption encompassing cost of sales.
Principal or Proprietary Transactions durationPrimary financial statement caption encompassing gain (loss) from trading activities on behalf of customers and from proprietary trading.
Asset Management Income durationPrimary financial statement caption encompassing fees received from asset management activities.
Other Income durationPrimary financial statement caption encompassing other revenue.
Interest Income durationPrimary financial statement caption in which reported facts about interest income have been included.
Investment Income durationPrimary financial statement caption encompassing investment income.
Operating Income (Loss) durationPrimary financial statement caption encompassing operating income (loss).
Other Operating Income (Expense) durationPrimary financial statement caption encompassing other operating income (expense).
Interest Expense durationPrimary financial statement caption encompassing interest expense.
Operating Expense durationPrimary financial statement caption encompassing expenses associated with normal operations.
Other Expense durationPrimary financial statement caption encompassing other expense.
Gain (Loss) on Derivative Instruments durationPrimary financial statement caption encompassing gain (loss) on derivative instruments.
Gain (Loss) on Investments durationPrimary financial statement caption encompassing gain (loss) on investments.
Investment Income (Expense) durationPrimary financial statement caption encompassing investment income (expense).
Nonoperating Income (Expense) durationPrimary financial statement caption encompassing nonoperating income (expense).
Other Nonoperating Income (Expense) durationPrimary financial statement caption encompassing other nonoperating income (expense).
Foreign Currency Gain (Loss) durationPrimary financial statement caption encompassing foreign currency gain (loss).
Sale of Subsidiary Gain (Loss) durationPrimary financial statement caption in which reported facts about gain (loss) from sale of equity interest in subsidiary have been included.
Selling, General and Administrative Expenses durationPrimary financial statement caption encompassing selling, general and administrative expense.
Embedded Derivative, Fair Value of Embedded Derivative Asset$instantdebitFair value as of the balance sheet date of the embedded derivative or group of embedded derivatives classified as an asset.
Embedded Derivative, Fair Value of Embedded Derivative Liability$instantcreditFair value as of the balance sheet date of the embedded derivative or group of embedded derivatives classified as a liability.
Embedded Derivative, Fair Value of Embedded Derivative, Net, Total$instantdebitNet fair value as of the balance sheet date of the embedded derivative or group of embedded derivatives classified as assets, net of those classified as liabilities.
Embedded Derivative, Gain on Embedded Derivative$durationcreditIncrease in the fair value of the embedded derivative or group of embedded derivatives included in earnings in the period.
Embedded Derivative, Loss on Embedded Derivative$durationdebitDecrease in the fair value of the embedded derivative or group of embedded derivatives included in earnings in the period.
Embedded Derivative, Gain (Loss) on Embedded Derivative, Net, Total$durationcreditNet Increase or Decrease in the fair value of the embedded derivative or group of embedded derivatives included in earnings in the period.

Login to ReadyRatios

 

Have you forgotten your password?

Are you a new user?

Login As
You can log in if you are registered at one of these services: