US GAAP Disclosure List

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Fair Value Measures and Disclosures TIG Template 01


ItemTypePeriodBalanceDescription
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis text
Fair Value Measurement Inputs and Valuation Techniques textDisclosure of information about input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.
Fair Value Hierarchy and NAV textInformation by level within fair value hierarchy and fair value measured at net asset value per share as practical expedient.
Financial Instrument textInformation by type of financial instrument.
Industry Sector textInformation by industry sector, examples include but are not limited to, commercial, industrial, agricultural, financial services, technology, healthcare and real estate.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis 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.
Fair Value Hierarchy and NAV durationCategories used to prioritize the inputs to valuation techniques to measure fair value.
Financial Instruments durationInstrument or contract that imposes a contractual obligation to deliver cash or another financial instrument or to exchange other financial instruments on potentially unfavorable terms and conveys a contractual right to receive cash or another financial instrument or to exchange other financial instruments on potentially favorable terms.
Industry Sector durationIndustry sector consisting of government, private and corporate entities engaged in business activities, including but not limited to, commercial, industrial, agricultural, financial services, technology, healthcare and real estate.
Debt Securities, Available-for-sale, Total$instantdebitAmount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).
Alternative Investment$instantdebitFair value of investment other than investment in equity security, investment in debt security and equity method investment. Includes, but is not limited to, investment in certain entities that calculate net asset value per share. Example includes, but is not limited to, investment in hedge fund, venture capital fund, private equity fund, and real estate partnership or fund.
Derivative Asset, Total$instantdebitFair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and not elected to be offset.
Equity Securities, FV-NI$instantdebitAmount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).
Assets, Fair Value Disclosure$instantdebitFair value portion of probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
Fair Value, Inputs, Level 1 durationQuoted prices in active markets for identical assets or liabilities that the reporting entity can access at the measurement date.
Fair Value, Inputs, Level 2 durationInputs other than quoted prices included within level 1 that are observable for an asset or liability, either directly or indirectly, including, but not limited to, quoted prices for similar assets or liabilities in active markets, or quoted prices for identical or similar assets or liabilities in inactive markets.
Fair Value, Inputs, Level 3 durationUnobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing.
Fair Value Measured at Net Asset Value Per Share durationFair value measured at net asset value per share as practical expedient.
Residential Mortgage Backed Securities durationSecurities collateralized by residential real estate mortgage loans.
Commercial Mortgage Backed Securities durationSecurities collateralized by commercial real estate mortgage loans.
Collateralized Debt Obligations durationSecurities collateralized by a pool of assets.
Corporate Debt Securities durationDebt securities issued by domestic or foreign corporate business, banks and other entities with a promise of repayment.
US Treasury Securities durationThis category includes information about debt securities issued by the United States Department of the Treasury and backed by the United States government. Such securities primarily consist of treasury bills (short-term maturities - one year or less), treasury notes (intermediate term maturities - two to ten years), and treasury bonds (long-term maturities - ten to thirty years).
Interest Rate Contract durationDerivative instrument whose primary underlying risk is tied to the right to receive or pay a sum of money at a given interest rate.
Credit Risk Contract durationDerivative instrument whose primary underlying risk is tied to the creditworthiness or the credit spread of an entity.
Foreign Exchange Contract durationDerivative instrument whose primary underlying risk is tied to foreign exchange rates.
Venture Capital Funds durationFunds that primarily invests in early stage enterprises or provides expansion capital in exchange for an equity stake and active management role in the invested enterprise.
Hedge Funds durationInvestments in registered hedge funds.
Real Estate Sector durationSector of the economy consisting of companies engaged in real estate business activities.
Technology Sector durationSector of the economy consisting of companies engaged in technology-related business activities.

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