US GAAP Disclosure List 2017

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Interim Reporting


ItemTypePeriodBalanceDescription
Quarterly Financial Information Disclosure text
Quarterly Financial Information textThe 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
Effect of Fourth Quarter Events textTabular disclosure of transactions recognized in the fourth quarter. Includes, but is not limited to, disposals of components of an entity, unusual or infrequently occurring items, or both, effect from changes in accounting estimates, and effect of year-end adjustments.
Interim Period, Costs Not Allocable textTabular 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 textTabular 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.
Effect of Fourth Quarter Events textDisclosure of information about transactions recognized in the fourth quarter, including, but not limited to, disposals of components of an entity, unusual or infrequently occurring items, or both, effect from changes in accounting estimates and effect of year-end adjustments.
Interim Period, Costs Not Allocable textSchedule detailing the 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.
Earnings Per Share, Basic text
Earnings Per Share, Basic and Diluted text
Earnings Per Share, Diluted text
Revenue, Net, Total$durationcreditTotal revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.
Cost of Revenue, Total$durationdebitThe aggregate cost of goods produced and sold and services rendered during the reporting period.
Gross Profit, Total$durationcreditAggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.
Research and Development Expense, Total$durationdebitThe aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.
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.
Net Income (Loss) Attributable to Parent, Total$durationcreditThe portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
Net Income (Loss) Available to Common Stockholders, Basic, Total$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.
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$durationdebitAmount of the item included in the interim period that affected period-to-period comparability (excluding restatement adjustments).
Quarterly Financial Information, Quarterly Charges and Credits, Amount Reconciling to Previously Reported Results$durationdebitAmount by which previously reported quarterly results were revised (for example, to correct an error, or to give retrospective effect to a change in an accounting principle).
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.
Quarterly Financial Information, Income Taxes, Significant Variation, DescriptiontextDescription of the reasons why there are significant variations in the customary relationship between income tax expense and pretax accounting income during the interim periods.
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.
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.
Nature of Expense textInformation by type of cost or expense.

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