US GAAP Disclosure List

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Noncontrolling Interest


ItemTypePeriodBalanceDescription
Noncontrolling Interest, DescriptiontextDescription of noncontrolling interest which might include background information, terms of the ownership arrangement, and type and terms of equity interest owned by the noncontrolling interest holders.
Subsidiary, Ownership Percentage, ParentinstantThe parent entity's interest in net assets of the subsidiary, expressed as a percentage.
Subsidiary, Ownership Percentage, Noncontrolling OwnerinstantThe equity interest of noncontrolling shareholders, partners or other equity holders in consolidated entity.
Equity, Attributable to Noncontrolling Interest textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Noncontrolling Interest, Change in Redemption Value$durationcreditChange in noncontrolling interest during the period as a result of a change in the redemption value of redeemable noncontrolling interest.
Noncontrolling Interest, Explanation of Increase (Decrease)textExplanation of the reasons for the increase or decrease in the reported noncontrolling interest balance during the period.
Noncontrolling Interest Represented by Preferred Stock text
Deconsolidation, Gain (Loss) with Related Disclosures text
Minority Interest
Equity, Attributable to Noncontrolling Interest, Beginning Balance$instantcreditAmount of equity (deficit) attributable to noncontrolling interest. Excludes temporary equity.
Noncontrolling Interest, Increase from Subsidiary Equity Issuance$durationcreditAmount of increase in noncontrolling interest from subsidiary issuance of equity interests to noncontrolling interest holders.
Noncontrolling Interest, Increase from Sale of Parent Equity Interest$durationcreditAmount of increase in noncontrolling interest from sale of a portion of the parent's controlling interest.
Noncontrolling Interest, Increase from Business Combination$durationcreditAmount of increase in noncontrolling interest from a business combination.
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest, Total$durationdebitAmount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders$durationdebitDecrease in noncontrolling interest balance from payment of dividends or other distributions by the non-wholly owned subsidiary or partially owned entity, included in the consolidation of the parent entity, to the noncontrolling interest holders.
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests$durationdebitDecrease in noncontrolling interest (for example, but not limited to, redeeming or purchasing the interests of noncontrolling shareholders, issuance of shares (interests) by the non-wholly owned subsidiary to the parent entity for other than cash, and a buyback of shares (interest) by the non-wholly owned subsidiary from the noncontrolling interests).
Noncontrolling Interest, Decrease from Deconsolidation$durationdebitThe amount of the reduction or elimination during the period of a noncontrolling interest resulting from the parent's loss of control and deconsolidation of the entity in which one or more outside parties had a noncontrolling interest.
Noncontrolling Interest, Period Increase (Decrease), Total$durationNet Increase or Decrease in balance of noncontrolling interest in the subsidiary during the reporting period.
Noncontrolling Interest, Amount Represented by Preferred Stock$instantcreditThe amount of noncontrolling interest in subsidiary represented by preferred securities issued by the subsidiary.
Noncontrolling Interest, Dividend Requirements of Preferred StocktextDescription of the rate or terms of the dividend requirements of preferred securities issued by the subsidiary and held by noncontrolling interest owners.
Deconsolidation, Gain (Loss), Amount$durationcreditAmount of gain (loss) from deconsolidation of subsidiary and derecognition of group of assets constituting transfer of business or nonprofit activity, excluding conveyance of oil and gas mineral rights and transfer of good or service in contract with customer.
Deconsolidation, Revaluation of Retained Investment, Gain (Loss), Amount$durationcreditAmount of gain (loss) from remeasurement to fair value of retained investment in former subsidiary and group of assets constituting business or nonprofit activity deconsolidated and derecognized, excluding conveyance of oil and gas mineral rights and transfer of product or service in contract with customer.
Deconsolidation, Nature of Continuing Involvement, DescriptiontextDescription of nature of continuing involvement with former subsidiary and acquirer of group of assets constituting business or nonprofit activity deconsolidated and derecognized, excluding conveyance of oil and gas mineral rights and transfer of product or service in contract with customer.
Deconsolidation, Related Party, DescriptiontextDescription of related party involvement in transaction resulting in deconsolidation of subsidiary and derecognition of group of assets constituting transfer of business or nonprofit activity, excluding conveyance of oil and gas mineral rights and transfer of product or service in contract with customer; and whether former subsidiary or acquirer of group of assets would be related party after deconsolidation and derecognition transaction.

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