US GAAP Disclosure List 2017

↑Content

Nonmonetary Transactions


ItemTypePeriodBalanceDescription
Nonmonetary Transactions text
Nonmonetary Transactions Disclosure textThe entire disclosure for exchanges with other entities that involve principally nonmonetary assets or liabilities or relate to a transfer of nonmonetary assets for which the entity receives no assets in return.
Nonmonetary Transaction, by Type textTransactions involving exchanges with other entities that involve principally nonmonetary assets or liabilities or relate to a transfer of nonmonetary assets for which the Entity receives no assets in return.
Nonmonetary Transaction Type textInformation by nature of the nonmonetary transaction or group of similar transactions, such as a barter or exchange.
Nonmonetary Transaction 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.
Nonmonetary Transaction Type durationIdentifies the nature of the nonmonetary transaction or group of similar transactions, such as a barter or exchange.
Nonmonetary Transaction, Basis of Accounting for Assets TransferredtextDisclosure of the accounting treatment and method of measurement for nonmonetary exchanges of assets or liabilities or related to a transfer of nonmonetary assets for which the Entity receives no assets in return.
Nonmonetary Transaction, Name of CounterpartytextDisclosure of the third party with whom the nonmonetary arrangement was entered into.
Nonmonetary Transaction, Gain (Loss) Recognized on Transfer$durationcreditDisclosure of the difference in values (gain (loss)) between the nonmonetary assets or liabilities exchanged with another entity inclusive of boot (small monetary consideration).
Nonmonetary Transaction, Amount of Barter Transaction$durationcreditThe amount of revenue and expenses for the services received and provided in a nonmonetary arrangement.
Nonmonetary Transaction, Fair Value Not DeterminabletextDisclosure of information regarding the volume and type of advertising surrendered and received (such as the number of equivalent pages, the number of minutes, or the overall percentage of advertising volume) when the nonmonetary transaction has no determinable fair value.
Nonmonetary Transaction, Gross Operating Revenue Recognized$durationcreditThe amount of gross operating revenue recognized in a nonmonetary transaction.
Receipt of Assets in Satisfaction of Debt durationThe receipt of assets, such real estate or equity interest, in settlement of monies owed.
Acquisition of Content Rights in Exchange for Future Services durationThe amount of content rights acquired and recognized in balance sheet in exchange for future services.
Contribution of Nonmonetary Assets to Charitable Organization durationContribution of nonmonetary assets by an enterprise to a charitable organization.
Contribution of Land by Government Unit durationThe contribution of land by a government unit for construction of productive facilities by an enterprise.
Exchange of Product Held-for-sale for Dissimilar Product durationThe exchange of a product held for sale in the ordinary course of business for dissimilar property as a means of selling the product to a customer.
Exchange of Product Held-for-sale for Similar Product durationThe exchange of a product held for sale in the ordinary course of business for similar property as an accommodation, to satisfy an immediate inventory need or otherwise reduce costs or facilitate ultimate sales.
Exchange of Productive Assets durationThe exchange of assets employed in production for similar productive assets or an equivalent interest in similar productive assets. The trade of player contracts by professional sports organizations is an example.
Distribution of Marketable Securities to Stockholders as Dividends durationThe distribution of nonmonetary assets such as marketable securities to stockholders as dividends.
Distribution of Marketable Securities to Stockholders to Redeem Outstanding Capital Stock durationThe distribution of nonmonetary assets such as marketable securities to stockholders to redeem or acquire outstanding capital stock of the enterprise.
Distribution of Capital Stock of Subsidiaries to Stockholders in Corporate Liquidations and Reorganizations durationThe distribution of nonmonetary assets such as capital stock of subsidiaries to stockholders in corporate liquidations or plans of reorganization that involve disposing of all or segments of the business.
Distribution of Nonmonetary Assets to Groups of Stockholders' Pursuant to Settlement Plans durationThe distribution of nonmonetary assets to groups of stockholders pursuant to plans of rescission or other settlements relating to a prior business combination or to redeem or acquire shares of capital stock from previous business combinations.
Advertising Barter Transactions durationTransactions in which there is a nonmonetary exchange of advertising, or the rights to place advertising, advertising is swapped for equal amounts of cash, or advertising is exchanged for other goods and services.
Inventory Exchanges durationInventory that is exchanged with the same counterpart as a sale of goods.
Goods and Services Exchanged for Equity Instrument durationRepresents transactions in which equity instruments are issued in exchange for the receipt of goods or services.

Login to ReadyRatios

 

Have you forgotten your password?

Are you a new user?

Login As
You can log in if you are registered at one of these services: