US GAAP Disclosure List 2017

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Income Taxes


ItemTypePeriodBalanceDescription
Income Tax Disclosure text
Income Tax Disclosure textThe entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.
Table Text Block Supplement text
Components of Deferred Tax Assets and Liabilities text
Components of Income Tax Expense (Benefit), Continuing Operations text
Deferred Tax Assets, Net, Classification text
Deferred Tax Liabilities, Net, Classification text
Effective Income Tax Rate Reconciliation, Percent text
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest text
Income Tax Expense (Benefit), Intraperiod Tax Allocation text
Effective Income Tax Rate Reconciliation, Amount text
Summary of Deferred Tax Liability Not Recognized textTabular disclosure of deferred tax liabilities not recognized because of the exceptions to comprehensive recognition of deferred taxes, including a description of the temporary differences, events that would cause the temporary differences to become taxable, the cumulative amounts of the temporary differences and the amounts not recognized as deferred tax liabilities or a statement that the determination of the deferred tax liabilities is not practicable.
Summary of Operating Loss Carryforwards textTabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization.
Summary of Tax Credit Carryforwards textTabular disclosure of tax credit carryforwards available to reduce future taxable income, including amounts, expiration dates, limitations on use and the related deferred tax assets and valuation allowances.
Summary of Income Tax Holiday textTabular disclosure of the income tax exemptions and reductions which have been granted by taxing authorities for a specified period, applicable term of the exemptions and reductions, estimated dollar value of tax benefits, and per share benefits.
Income Tax Uncertainties text
Other Information Pertaining to Income TaxestextDescription of events or transactions pertaining to income taxes classified as other.
Foreign Earnings Repatriated$durationcreditAmount of foreign earnings repatriated from subsidiaries outside the country of domicile.
Schedule of Components of Income Tax Expense (Benefit) textTabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.
Schedule of Deferred Tax Assets and Liabilities textTabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.
Schedule of Effective Income Tax Rate Reconciliation textTabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.
Schedule of Income before Income Tax, Domestic and Foreign textTabular disclosure of income before income tax between domestic and foreign jurisdictions.
Schedule of Unrecognized Tax Benefits Roll Forward textTabular disclosure of the change in unrecognized tax benefits.
Schedule of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns Roll Forward textTabular disclosure of the change in unrecognized tax benefits, excluding amounts pertaining to examined tax returns.

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