US GAAP Disclosure List 2017

↑Content

Extraordinary and Unusual Items


ItemTypePeriodBalanceDescription
Unusual or Infrequent Items, or Both text
ASU 2015-01 Transition text
Unusual or Infrequent Items, or Both, Disclosure textThe entire disclosure for an event or transaction that is unusual in nature or infrequent in occurrence, or both.
Business Insurance Recoveries textThe entire disclosure for business interruption insurance recoveries. Includes, but is not limited to, the nature of the event resulting in business interruption losses, amount of business interruption insurance recoveries recognized, and line item in the statement of income in which those recoveries are classified.
Extraordinary Item textInformation by type of extraordinary item. Extraordinary items are events and transactions that are distinguished by their unusual nature and by the infrequency of their occurrence.
Extraordinary Item, Change in Prior Period Estimate, Year of OrigindurationYear of origin for prior year extraordinary events or transactions when current period adjustments (for example, but not limited to, change in estimates) are required, in CCYY format.
Extraordinary Item, Description of Event or TransactiontextThis element represents a description of the type of event or transaction meeting the criteria of unusual in nature and infrequent in occurrence which also may include a statement concerning the principal items entering into the determination of an extraordinary gain (loss).
Extraordinary Item durationType of event or transaction meeting the criteria of unusual in nature and infrequent in occurrence.
Extraordinary Item, Earnings Per Share Impact, Grossper sharedurationThe pre-tax earnings per share impact of an event or transaction meeting the criteria of unusual in nature and infrequent in occurrence.
Extraordinary Item, Earnings Per Share Impact, Netper sharedurationThe net of tax earnings per share impact of an event or transaction meeting the criteria of unusual in nature and infrequent in occurrence.
Extraordinary Item, Fourth Quarter$durationcreditExtraordinary items recognized in the fourth quarter in the absence of either a fourth-quarter report or disclosure in the annual report for the fourth quarter.
Extraordinary Item, Gain (Loss), Net of Tax, Attributable to Noncontrolling Interest$durationdebitNet of tax amount of gain (loss) classified as extraordinary item, attributable to noncontrolling interests.
Extraordinary Item, Gain (Loss), Net of Tax, Attributable to Parent, Total$durationcreditNet of tax amount of gain (loss) classified as extraordinary item, attributable to the parent.
Extraordinary Item textLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
Extraordinary Item durationAn event or transaction meeting the criteria of unusual in nature and infrequent in occurrence.
Extraordinary Item, Gain (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest, Total$durationcreditNet of tax amount of gain (loss) classified as extraordinary item, including amount attributable to noncontrolling interests.
Extraordinary Item of Investee$durationcreditInvestor's share of extraordinary items and its share of prior period adjustments reported in the financial statements of the investee. This element is gross of the related tax effect.
Extraordinary Items Disclosure textThe entire disclosure for extraordinary items. This may include information related to the determination or classification of an event or transaction meeting the criteria for unusual in nature and infrequent in occurrence.
Extraordinary Item, Gain (Loss), Gross, Total$durationcreditThis element represents the gains or losses whether arising from extinguishment of debt, prior period adjustments, or from other events or transactions, that are both unusual in nature and infrequent in occurrence thereby meeting the criteria for an event or transaction to be classified as an extraordinary item. This element is gross of the related tax effect.
Extraordinary Items textA listing or table reflecting each extraordinary item, and the pretax, net of tax and EPS effect per item.
Gain (Loss) from Adjustments to Prior Period Extraordinary Items$durationcreditAdjustments to gains or losses attributable to an extraordinary item recognized in a prior period. This element is gross of the related tax effect.
Income (Loss) from Operations before Extraordinary Items, Total$durationcreditIncome or Loss from continuing operations, net of taxes, including net Income or Loss from discontinued operations but before extraordinary items.
Income (Loss) from Operations before Extraordinary Items, Per Basic Share, Totalper sharedurationThe amount of net Income or Loss before extraordinary items per each share of common stock or unit outstanding during the reporting period.
Income (Loss) from Operations before Extraordinary Items, Per Diluted Share, Totalper sharedurationThe amount of net income or loss for the period before extraordinary items available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.
Income (Loss) from Extraordinary Items, before Tax, Per Basic Shareper sharedurationThe Income or Loss from extraordinary items, before related tax effects, per each share of common stock outstanding during the reporting period.
Income (Loss) from Extraordinary Items, before Tax, Per Diluted Shareper sharedurationThe Income or Loss from extraordinary items, before related tax effects, per each share of common stock and dilutive common stock equivalents outstanding during the reporting period.
Income (Loss) from Extraordinary Items, Net of Tax, Per Basic and Diluted Shareper sharedurationThe income (loss) from extraordinary items, net of related tax effect, per each basic and diluted share of common stock or unit when the per share amount is the same for both basic and diluted shares.
Income (Loss) from Extraordinary Items, Net of Tax, Per Basic Share, Totalper sharedurationThe amount of net income (loss) from extraordinary items, net of related tax effect, per each share of common stock or unit outstanding during the reporting period.
Income (Loss) from Extraordinary Items, Net of Tax, Per Diluted Share, Totalper sharedurationThe amount of net income (loss) for the period attributable to extraordinary items that is available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.
Income (Loss) from Extraordinary Items, Net of Tax, Per Outstanding General Partnership Unitper sharedurationPer unit of ownership amount after tax of income (loss) from extraordinary items available to outstanding general partnership (GP) unit-holder.
Income (Loss) from Extraordinary Items, Net of Tax, Per Outstanding Limited Partnership and General Partnership Unit, Basicper sharedurationPer unit of ownership amount after tax of income (loss) from extraordinary items available to outstanding limited partnership (LP) unit-holder and general partnership (GP) unit-holder.
Income (Loss) from Extraordinary Items, Net of Tax, Per Outstanding Limited Partnership and General Partnership Unit, Basic and Dilutedper sharedurationThe income (loss) from extraordinary items, net of related tax effect, per each basic and diluted limited partnership and general partnership unit when the per unit amount is the same for both basic and diluted units.
Income (Loss) from Extraordinary Items, Net of Tax, Per Outstanding Limited Partnership Unit, Basicper sharedurationPer unit of ownership amount after tax of income (loss) from extraordinary items available to outstanding limited partnership (LP) unit-holder.
Income (Loss) from Extraordinary Items, Net of Tax, Per Outstanding Limited Partnership Unit, Dilutedper sharedurationPer unit of ownership amount after tax of income (loss) from extraordinary items available to limited partnership (LP) unit-holder and units that would have been outstanding assuming the issuance of limited partner units for all dilutive potential units outstanding.
Income (Loss) from Extraordinary Items, Tax Effect, Per Basic Shareper sharedurationThe tax effect on Income or Loss from extraordinary items per each share of common stock outstanding during the reporting period.
Income (Loss) from Extraordinary Items, Tax Effect, Per Diluted Shareper sharedurationThe tax effect on Income or Loss from extraordinary items per each share of common stock and dilutive common stock equivalents outstanding during the reporting period.
Income (Loss) from Operations before Extraordinary Items, Net of Tax, Per Outstanding Limited Partnership Unit, Diluted, Totalper sharedurationPer unit of ownership amount after tax of income (loss) before extraordinary items available to limited partnership (LP) unit-holder and units that would have been outstanding assuming the issuance of limited partner units for dilutive potential units outstanding.
Income (Loss) from Operations before Extraordinary Items, Per Basic and Diluted Share, Totalper sharedurationThe amount of net income (loss) before extraordinary items per each basic and diluted share of common stock or unit when the per share amount is the same for both basic and diluted shares.
Income (Loss) from Operations before Extraordinary Items, Per Outstanding General Partnership Unit, Net of Tax, Totalper sharedurationPer unit of ownership amount after tax of income (loss) before extraordinary items available to outstanding general partnership (GP) unit-holder.
Income (Loss) from Operations before Extraordinary Items, Per Outstanding Limited Partnership and General Partnership Unit, Basic, Net of Tax, Totalper sharedurationThe amount of income (loss) before extraordinary items available to each outstanding limited partnership and general partnership unit during the reporting period.
Income (Loss) from Operations before Extraordinary Items, Per Outstanding Limited Partnership and General Partnership Unit, Basic and Diluted, Net of Tax, Totalper sharedurationThe amount of net income (loss) before extraordinary items per each basic and diluted limited partnership and general partnership unit when the per unit amount is the same for both basic and diluted units.
Income (Loss) from Operations before Extraordinary Items, Per Outstanding Limited Partnership Unit, Basic, Net of Tax, Totalper sharedurationPer unit of ownership amount after tax of income (loss) before extraordinary items available to outstanding limited partnership (LP) unit-holder.
Income Tax Expense (Benefit), Extraordinary Items$durationdebitThe sum of the current income tax expense or benefit and the deferred income tax expense or benefit allocated to Income or Loss from extraordinary items.
Other Extraordinary Gain (Loss)$durationcreditGains (losses) arising from all events or transactions meeting the criteria of unusual in nature and infrequent in occurrence not other defined. Classified separately in the income statement if it is material in relation to income before extraordinary items or to the trend of annual earnings before extraordinary items, or is material by other appropriate criteria. This element is gross of the related tax effect.
Schedule of Extraordinary Items textTabular disclosure of events or transactions meeting the criteria of unusual in nature and infrequent in occurrence.
Tax Effect of Extraordinary Item, Gain (Loss)$durationdebitThe tax effect of gains and losses from events or transactions meeting the criteria of unusual in nature and infrequent in occurrence, thereby meeting the criteria to be classified as an extraordinary item.
Schedule of Unusual or Infrequent Items, or Both textTabular disclosure of the nature and financial statement effect of an event or transaction that is unusual in nature or infrequent in occurrence, or both.
Business Insurance Recoveries textTabular disclosure of business interruption insurance recoveries. Includes, but is not limited to, the nature of the event resulting in business interruption loss, amount of business interruption insurance recoveries recognized, and line item in the statement of income in which those recoveries are classified.

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: