US GAAP Disclosure List

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Interim Reporting


ItemTypePeriodBalanceDescription
Quarterly Financial Information Disclosure text
Quarterly Financial Information durationThe entire disclosure for quarterly financial data. Includes, but is not limited to, tabular presentation of financial information for fiscal quarters, effect of year-end adjustments, and an explanation of matters or transactions that affect comparability of the information.
Table Text Block Supplement text
Quarterly Financial Data text
duration
Interim Period, Costs Not Allocable durationTabular disclosure of costs and expenses incurred during an interim period that cannot be readily identified with the activities or benefits of other interim periods and are charged to the interim period in which incurred.
Quarterly Financial Information durationTabular disclosure of quarterly financial data. Includes, but is not limited to, financial information for fiscal quarters, cumulative effect of a change in accounting principle and earnings per share data.
Selected Quarterly Financial Information text
Quarterly Financial Information, Explanatory DisclosuretextDescription of a material transaction, fact or circumstance that affected period-to-period comparability, such as the effects of seasonal activity, a business combination, and significant changes in accounting estimates, that occurred during one of the first three quarters.
text
Interim Period, Costs Not Allocable textDisclosure of information about cost and expense incurred during interim period that cannot be readily identified with activity or benefit of other interim period and charged to interim period in which it incurred. Includes, but is not limited to, nature and amount of cost.
Revenue from Contract with Customer, Including Assessed Tax$durationcreditAmount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.
Cost of Revenue, Total$durationdebitThe aggregate cost of goods produced and sold and services rendered during the reporting period.
Gross Profit, Total$durationcreditAggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.
$durationdebit
Operating Income (Loss), Total$durationcreditThe net result for the period of deducting operating expenses from operating revenues.
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest, Total$durationcreditAmount of income (loss) from continuing operations before deduction of income tax expense (benefit) and income (loss) attributable to noncontrolling interest, and addition of income (loss) from equity method investments.
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net$durationcreditAmount of income (loss) from continuing operations, nonoperating income (expense) and income (loss) from equity method investments, before deduction of income tax expense (benefit) and income (loss) attributable to noncontrolling interest, and addition of interest income (expense).
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest, Total$durationcreditAmount after tax of income (loss) from a discontinued operation including the portion attributable to the noncontrolling interest. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.
$durationcredit
Net Income (Loss) Available to Common Stockholders, Basic, Total$durationcreditAmount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.
Weighted Average Number of Shares Outstanding, Basic, TotalsharesdurationNumber of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.
Weighted Average Number of Shares Outstanding, Diluted, TotalsharesdurationThe average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.
Earnings Per Share, Basic text
text
Quarterly Financial Information, Explanatory Note, PeriodtextIdentification of the interim period (excluding the fourth quarter) for which the item affected period-to-period comparability.
Quarterly Financial Information, Quarterly Charges and Credits, Amount Affecting Comparability$durationdebitAmount of the item included in the interim period that affected period-to-period comparability (excluding restatement adjustments).
Quarterly Financial Information, Segment Reporting, Segment Assets, Material ChangetextDescription of change in total assets when there has been a material change from the amount disclosed in the last annual report.
Quarterly Financial Information, Segment Reporting, Change in Basis of SegmentationtextA description of differences from the last annual report in the basis of segmentation used for reportable segments.
text
Effect of Fourth Quarter Event Type textInformation by type of event or transaction that occurred during the fourth quarter.
Effect of Fourth Quarter Events 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.
Nature of Expense textInformation by type of cost or expense.
Interim Period, Costs Not Allocable 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.

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