US GAAP Disclosure List 2017

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Investments, Equity Method and Joint Ventures


ItemTypePeriodBalanceDescription
Equity Method Investments and Joint Ventures text
Equity Method Investments and Joint Ventures Disclosure textThe entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group.
Equity Method Investments textTabular disclosure of equity method investments including, but not limited to, name of each investee or group of investments, percentage ownership, difference between recorded amount of an investment and the value of the underlying equity in the net assets, and summarized financial information.
Schedule of Equity Method Investments textSummarization of information required and determined to be disclosed concerning equity method investments in common stock. The summarized information includes: (a) the name of each investee or group of investees for which combined disclosure is appropriate, (2) the percentage ownership of common stock, (3) the difference, if any, between the carrying amount of an investment and the value of the underlying equity in the net assets and the accounting treatment of difference, if any, and (4) the aggregate value of each identified investment based on its quoted market price, if available.
Disposal Group Classification textInformation by disposal group classification.
Investment, Name textInformation by name of investment, including named security. Excludes consolidated entity.
Schedule of Equity Method Investments 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.
Disposal Group Classification durationComponent or group of components disposed of, including but not limited to, disposal group held-for-sale or disposed of by sale, disposed of by means other than sale, and discontinued operations.
Investment, Name durationName of investment, including named security. Excludes consolidated entity.
Equity Method Investment, Difference Between Carrying Amount and Underlying Equity text
Equity Method Investment, Financial Statement, Reported Amounts text
Equity Method Investment, Realized Gain (Loss) on Disposal text
Equity Method Investment, Summarized Financial Information text
Equity Method Investment, Unrealized Intercompany Profit (Loss) Not Eliminated text
Investments in Affordable Housing Projects text
Equity Method Investment, Description of Principal ActivitiestextA description of the principal activities of an investee accounted for under the equity method.
Equity Method Investment, Ownership Percentage%instantThe percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.
Equity Method Investment, Other than Temporary Impairment$durationdebitThis item represents an other than temporary decline in value that has been recognized against an investment accounted for under the equity method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value subject to the equity accounting method. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment.
Equity Method Investment, Quoted Market Value$instantdebitThis item represents the aggregate value of each identified investment accounted for under the equity method of accounting based on the quoted market price for those investments in common stock for which a quoted market price is available.
Equity Method Investment, Aggregate Cost$instantdebitThis element represents the aggregate cost of investments accounted for under the equity method of accounting.
Equity Method Investment, Additional InformationtextThis serves as a place to record data that is not required by accounting literature but is useful for readers of the financial statements as it relates to the details of an equity method investment in common stock. Such information may include the amount of change for a change in ownership (equity) percentage in a given period and the amount and type of the consideration given or received in relation to the change in ownership.
Equity Method Investment, Material Effects of Possible Conversions, Exercises or Contingent IssuancestextThis item represents management's discussion of the potentially material significant effects that a possible conversion of convertible securities, exercise of outstanding options and warrants, or other contingent issuances of an investee may have on an investor's share of reported earnings or losses in an investment in an unconsolidated subsidiary, certain corporate joint ventures, and certain noncontrolled corporations which investments are accounted for under the equity method of accounting.
Proceeds from Equity Method Investment, Distribution$durationdebitAmount of distribution received from equity method investee for return on investment, classified as operating activities. Excludes distribution for return of investment, classified as investing activities.
Proceeds from Equity Method Investment, Distribution, Return of Capital$durationdebitAmount of distribution received from equity method investee for return of investment, classified as investing activities. Excludes distribution for return on investment, classified as operating activities.
Equity Method Investment, Deferred Gain on Sale$durationcreditThis element represents disclosure of the amount of gain which has been deferred as the result of the sale of a business or operating assets to a highly leveraged entity which deferred gain has been reflected in the accompanying statement of financial position as reduction from the related asset.

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