US GAAP Disclosure List

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Financial Services, Insurance, Long-Duration Contracts TIG Template 06a


ItemTypePeriodBalanceDescription
Insurance text
Accounting Standards Update and Change in Accounting Principle textSummarization of the changes in an accounting principle or a new accounting pronouncement, including the line items affected by the change and the financial effects of the change on those particular line items.
Accounting Standards Update textInformation by amendment to accounting standards.
Equity Components textInformation by component of equity.
New Accounting Pronouncements or Change in Accounting Principle 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.
Restatement Axis
Accounting Standards Update durationAmendment to accounting standards.
Equity Component durationComponents of equity are the parts of the total Equity balance including that which is allocated to common, preferred, treasury stock, retained earnings, etc.
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest, Total$durationcreditThe consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.
Other Comprehensive Income (Loss), Net of Tax, Total$durationcreditAmount after tax and reclassification adjustments of other comprehensive income (loss).
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance$instantcreditAmount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.
APIC, Share-based Payment Arrangement, Increase for Cost Recognition, Total$durationcreditAmount of increase to additional paid-in capital (APIC) for recognition of cost for award under share-based payment arrangement.
Common Stock, Shares, Outstanding, Ending BalancesharesinstantNumber of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.
Restatement Domain
Accounting Standards Update 2018-12 durationAccounting Standards Update 2018-12 Financial Services-Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts.
Parent durationPortion of equity, or net assets, in the consolidated entity attributable, directly or indirectly, to the parent. Excludes noncontrolling interests.
Scenario Previously Reported Member
Revision Of Prior Period Accounting Standards Update Adjustment Member
AOCI Attributable to Parent durationAccumulated increase (decrease) in equity from transactions and other events and circumstances from non-owner sources, attributable to the parent. Excludes net income (loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners.
Common Stock durationStock that is subordinate to all other stock of the issuer.
Additional Paid-in Capital durationExcess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders.
Retained Earnings durationThe cumulative amount of the reporting entity's undistributed earnings or deficit.
Noncontrolling Interest durationThis element represents that portion of equity (net assets) in a subsidiary not attributable, directly or indirectly, to the parent. A noncontrolling interest is sometimes called a minority interest.

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