US GAAP Disclosure List 2017

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Noncontrolling Interest


ItemTypePeriodBalanceDescription
Noncontrolling Interest text
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net textThe tabular disclosure of the effects of any changes in a parent's ownership interest in a subsidiary on the equity attributable to the parent if the ownership interests in a subsidiary changes during the period. The changes represented by this element did not result in the deconsolidation of the subsidiary.
Noncontrolling Interest Disclosure textThe entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock.
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net textSummarization of information required and determined to be disclosed concerning the effects of any changes in a parent's ownership interest in a subsidiary on the equity attributable to the parent which may have occurred during the period. The changes represented by this element did not result in the deconsolidation of the subsidiary.
Income Amounts Attributable to Noncontrolling Interest, Disclosures text
Noncontrolling Interest textSchedule of noncontrolling interest disclosure which includes the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock.
Stockholders' Equity Attributable to Noncontrolling Interest text
Redeemable Noncontrolling Interest textTabular disclosure of redeemable noncontrolling interest (as defined) included in the statement of financial position as either a liability or temporary equity. As of the date of the statement of financial position, such redeemable noncontrolling interest is currently redeemable, as defined, for cash or other assets of the entity at (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder of the noncontrolling interest, or (3) upon occurrence of an event that is not solely within the control of the entity.
Consolidated Entities textInformation by consolidated entity or group of entities.
Consolidation Items textInformation by components, eliminations, non-segment corporate-level activity and reconciling items used in consolidating a parent entity and its subsidiaries or its operating segments.
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net 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.
Ownership textInformation by name of entity in which ownership interest is disclosed. Excludes equity method investee and named security investment.
Equity Components textInformation by component of equity.
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Noncontrolling Interest$durationdebitAmount after tax of income (loss) from continuing operations attributable to the noncontrolling interest.
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Noncontrolling Interest$durationdebitAmount after tax of income (loss) from a discontinued operation 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.
Consolidated Entities textInformation by consolidated entity or group of entities.
Consolidation Items textInformation by components, eliminations, non-segment corporate-level activity and reconciling items used in consolidating a parent entity and its subsidiaries or its operating segments.
Ownership textInformation by name of entity in which ownership interest is disclosed. Excludes equity method investee and named security investment.
Equity Components textInformation by component of equity.
Income Statement Location textInformation by location in the income statement.
Noncontrolling Interest 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.
Noncontrolling Interest in Limited Partnerships$instantcreditCarrying amount of the equity interests owned by noncontrolling partners of a limited partnership included in the entity's consolidated financial statements.
Noncontrolling Interest in Operating Partnerships$instantcreditCarrying amount of the equity interests owned by noncontrolling partners in an operating partnership included in the entity's consolidated financial statements.
Noncontrolling Interest in Preferred Unit Holders$instantcreditCarrying amount of the equity interests owned by noncontrolling preferred unit holders in an entity included in the reporting entity's consolidated financial statements.
Noncontrolling Interest in Joint Ventures$instantcreditCarrying amount of the equity interests owned by noncontrolling shareholders, partners, or other equity holders in joint ventures included in the entity's consolidated financial statements.
Noncontrolling Interest in Variable Interest Entity$instantcreditPortion of equity (net assets) in a variable interest entity (VIE) not attributable, directly or indirectly, to the parent entity. That is, this is the portion of equity in a VIE that is attributable to the noncontrolling interest (previously referred to as minority interest).
Other Noncontrolling Interests$instantcreditCarrying amount of equity interests owned by noncontrolling shareholders, partners, or other equity holders in one or more of the entities consolidated into the reporting entity's financial statements other than joint ventures, limited partnerships, operating partnerships or interests held by preferred unit holders.
Nonredeemable Noncontrolling Interest$instantcreditPortion of equity (net assets) in a subsidiary not attributable, directly or indirectly, to the parent entity which is not redeemable by the parent entity.
Stockholders' Equity Attributable to Noncontrolling Interest, Ending Balance$instantcreditTotal of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which is directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent (that is, noncontrolling interest, previously referred to as minority interest).
Redeemable Noncontrolling Interest, by Legal Entity textSchedule of redeemable noncontrolling interest (as defined) included in the statement of financial position as either a liability or temporary equity. As of the date of the statement of financial position, such redeemable noncontrolling interest is currently redeemable, as defined, for cash or other assets of the entity at (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder of the noncontrolling interest, or (3) upon occurrence of an event that is not solely within the control of the entity.

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