US GAAP Disclosure List

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Fair Value Measures and Disclosures TIG Template 02


ItemTypePeriodBalanceDescription
Fair Value Measurement Inputs and Valuation Techniques 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.
Fair Value Measurement Inputs and Valuation Techniques 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.
Range Axis
Financial Instrument textInformation by type of financial instrument.
Valuation Approach and Technique textInformation by valuation approach and technique.
Measurement Input Type textInformation by type of measurement input used to determine value of asset and liability.
Fair Value Hierarchy and NAV durationCategories used to prioritize the inputs to valuation techniques to measure fair value.
Debt Securities, Available-for-sale, Total$instantdebitAmount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).
Debt Securities, Available-for-sale, Measurement InputinstantValue of input used to measure investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).
Debt Securities, Available-for-sale, Valuation Technique instantIndicates valuation technique for measuring investment in debt security at fair value with change in fair value recognized in other comprehensive income (available-for-sale).
Debt Securities, Available-for-sale, Measurement Input instantIndicates measurement input for investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).
Alternative Investment$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.
Alternative Investment, Measurement InputinstantValue of input used to measure alternative investment.
Alternative Investment, Valuation Technique instantIndicates valuation technique for measuring alternative investment.
Alternative Investment, Measurement Input instantIndicates measurement input for alternative investment.
Alternative Investment, Type instantIndicates type of alternative investment.
Alternative Investment, Fair Value by Fair Value Hierarchy Level and NAV instantIndicates level, within fair value hierarchy and fair value measured at net asset value per share as practical expedient, of alternative investment.
Derivative Assets (Liabilities), at Fair Value, Net, Total$instantdebitFair values as of the balance sheet date of the net amount of all assets and liabilities resulting from contracts that meet the criteria of being accounted for as derivative instruments.
Derivative Asset (Liability) Net, Measurement InputinstantValue of input used to measure net derivative asset (liability).
Derivative Asset (Liability) Net, Valuation Technique instantIndicates valuation technique for measuring net derivative asset (liability).
Derivative Asset (Liability) Net, Measurement Input instantIndicates measurement input for net derivative asset (liability).
Long-term Debt, Fair Value$instantcreditThe fair value amount of long-term debt whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission.
Long-term Debt, Measurement InputinstantValue of input used to measure long-term debt.
Long-term Debt, Valuation Technique instantIndicates valuation technique for measuring long-term debt.
Long-term Debt, Fair Value by Fair Value Hierarchy Level instantIndicates level within fair value hierarchy of long-term debt.
Range Member
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.
Valuation Approach and Technique durationValuation approach and technique.
Measurement Input Type durationMeasurement input used to determine value of asset and liability.

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