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US GAAP Disclosure List 2026
↑Content | Organization, Consolidation and Presentation of Financial StatementsVariable Interest Entity Disclosure
| Item | Type | Period | Balance | Description |
|---|---|---|---|---|
| Schedule of Variable Interest Entities | duration | Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide. | ||
| Variable Interest Entity | text | Disclosure of information about variable interest held, whether or not such variable interest entity (VIE) is included in consolidated financial statements. | ||
| Variable Interest Entity | text | Disclosure of information about variable interest held, whether or not such variable interest entity (VIE) is included in consolidated financial statements. | ||
| Pledged Status | text | Information by pledged or not pledged status of asset owned by entity. | ||
| text | ||||
| Recourse Status | text | Information by recourse or nonrecourse status of liability. | ||
| Variable Interest Entity | text | Line 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. | ||
| Pledged Status | text | Information by pledged or not pledged status of asset owned by entity. | ||
| Pledging Purpose | text | Information by pledging purpose of pledged asset owned. | ||
| text | ||||
| Variable Interest Entity | text | Line 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. | ||
| Pledged Status | duration | Pledged or not pledged status of asset owned by entity. | ||
| Pledged Status | duration | Pledged or not pledged status of asset owned by entity. | ||
| Pledging Purpose | duration | Pledging purpose of pledged asset owned. | ||
| duration | ||||
| Recourse Status | duration | Recourse or nonrecourse status of liability. | ||
| Recourse Status | duration | Recourse or nonrecourse status of liability. | ||
| Consolidation, Variable Interest Entity, Policy | duration | Disclosure of accounting policy for consolidation to describe the significant judgments and assumptions made in determining whether a variable interest held by the entity requires the variable interest entity to be consolidated and (or) disclose information about its involvement with the variable interest entity; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; and the significant factors considered and judgments made in determining that the power to direct the activities that significantly impact the economic performance of the variable interest entity are shared (as defined). | ||
| Variable Interest Entity, Methodology for Determining Whether Entity is Primary Beneficiary | text | Description of significant judgments and assumptions made by a reporting entity in determining whether it must: (1) consolidate a Variable Interest Entity (VIE) or (2) disclose information about its involvement in a VIE, and may include discussion of the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance is shared among multiple parties such that no one party is the primary beneficiary (as defined) or information about the types of involvements the reporting entity considers significant, supplemented with information about how the significant involvements were considered in determining whether the reporting entity is the primary beneficiary. | ||
| text | ||||
| Variable Interest Entity, Initial Consolidation, Gain (Loss) | $ | duration | credit | The gain (loss) recognized on initial consolidation of a variable interest entity (VIE) when the VIE is not a business (as defined). |
| Variable Interest Entity, Similar Entity Aggregation, Description | text | Describes how the entity aggregates Variable Interest Entities (VIE) for disclosure purposes, distinguishing between (a) VIEs that are not consolidated because the enterprise is not the primary beneficiary but has a variable interest and (b) VIEs that are consolidated. | ||
| Variable Interest Entity, Nonexistence | duration | Indicates whether variable interest entity (VIE) exists for which Generally Accepted Accounting Principles (GAAP) disclosures are required to be made. Acceptable values are "Yes" and "No". | ||
| Variable Interest Entity, Financial or Other Support, Amount | $ | duration | debit | The amount of financial or other support the reporting entity has provided (explicitly or implicitly) to the Variable Interest Entity (VIE) that it was not previously contractually required to provide or that the reporting entity intends to provide, including, for example, situations in which the reporting entity assisted the VIE in obtaining another type of support. |
| text | ||||
| Variable Interest Entity, Financial or Other Support, Type | text | Description of the type of financial or other support (for example, liquidity arrangements and obligations to purchase assets) provided by the reporting entity to the Variable Interest Entity (VIE) which the reporting entity was not previously contractually required to provide or that it intends to provide. | ||
| Variable Interest Entity, Terms of Arrangements | text | Description of the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, that could require the reporting entity to provide financial support (for example, liquidity arrangements and obligations to purchase assets) to the Variable Interest Entity (VIE), including events or circumstances that could expose the reporting entity to a loss. | ||
| Variable Interest Entity, Extent of or Lack of Recourse | text | The degree to which creditors (or beneficial interest holders) of the Variable Interest Entity (VIE) have recourse against the general credit of the primary beneficiary. | ||
| Variable Interest Entity, Creditor or Beneficial Interest Holder, Lack of Recourse | duration | Indicates (true false) whether creditor or beneficial interest holder of consolidated Variable Interest Entity (VIE) does not have recourse to general credit of primary beneficiary. | ||
| text | ||||
| Variable Interest Entity, Qualitative or Quantitative Information, Type of Entity | text | Structure or legal form of Variable Interest Entity (VIE). In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities. | ||
| Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage | duration | Percentage of the Variable Interest Entity's (VIE) voting interest owned by (or beneficial interest in) the reporting entity (directly or indirectly). | ||
| Variable Interest Entity, Qualitative or Quantitative Information, Purpose of VIE | text | The overall reason that the Variable Interest Entity (VIE) was formed. For example, the VIE was formed to hold financial assets, including loans or receivables, real estate or other property or to engage in research and development or other activities on behalf of another company. | ||
| Variable Interest Entity, Qualitative or Quantitative Information, Size of VIE | text | Size of the Variable Interest Entity (VIE), such as small, medium, or large in relation to certain benchmarks, or a stated measure such as number of employees, assets, net assets, revenues, or expenses. | ||
| text | ||||
| Variable Interest Entity, Qualitative or Quantitative Information, Nature and Extent of Involvement | text | Describes the relationship and business conducted between the reporting entity and the Variable Interest Entity (VIE). | ||
| Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began | date | duration | Date the relationship between reporting entity and the Variable Interest Entity (VIE) began, in YYYY-MM-DD format. | |
| Variable Interest Entity, Carrying Amount, Assets and Liabilities, Qualitative Information | text | Provides qualitative information of the relationship between the Variable Interest Entity's (VIE) assets and liabilities that are included in the reporting entity's statement of financial position. For example, if the VIE's assets can be used only to settle obligations of the VIE, the qualitative information about the nature of the restrictions on those assets would be included in this item. | ||
| Variable Interest Entity, Primary Beneficiary, Does Not Hold Majority Voting Interest, Disclosures | text | |||
| text | ||||
| Variable Interest Entity or Potential VIE, Information Unavailability, Disclosures | text | |||
| Disclosure of Measurement for Financial Asset (Liability) of Consolidated Collateralized Financing Entity | duration | Indicates (true false) whether measurement for less observable fair value of financial asset and liability of collateralized financing entity was based on more observable fair value of financial asset and liability. | ||
| Variable Interest Entity, Primary Beneficiary, Maximum Loss Exposure, Amount | $ | instant | credit | Amount of maximum exposure to loss from involvement with consolidated variable interest entity (VIE). |
| For information on using Extensible Enumeration elements, see guide at link in tin-part URI | duration | |||
| instant | ||||
| Variable Interest Entity, Asset, Noncurrent, Pledged Status | instant | Indicates restriction on asset classified as noncurrent that can only be used to settle obligation of variable interest entity (VIE). | ||
| Variable Interest Entity, Asset, Pledged Status | instant | Indicates restriction on asset that can only be used to settle obligation of variable interest entity (VIE). | ||
| Variable Interest Entity, Liability, Current, Recourse Status | instant | Indicates status of creditor recourse for liability of variable interest entity (VIE) classified as current. | ||
| Variable Interest Entity, Liability, Noncurrent, Recourse Status | instant | Indicates status of creditor recourse for liability of variable interest entity (VIE) classified as noncurrent. | ||
| instant | ||||
| Marketable Securities, Pledged Status | instant | Indicates restriction on marketable security for which secured party (transferee) has right to sell or repledge by contract or custom. | ||
| Consolidation, Variable Interest Entity, Policy | duration | Disclosure of accounting policy for consolidation to describe the significant judgments and assumptions made in determining whether a variable interest held by the entity requires the variable interest entity to be consolidated and (or) disclose information about its involvement with the variable interest entity; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; and the significant factors considered and judgments made in determining that the power to direct the activities that significantly impact the economic performance of the variable interest entity are shared (as defined). | ||
| Variable Interest Entity, Methodology for Determining Whether Entity is Primary Beneficiary | text | Description of significant judgments and assumptions made by a reporting entity in determining whether it must: (1) consolidate a Variable Interest Entity (VIE) or (2) disclose information about its involvement in a VIE, and may include discussion of the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance is shared among multiple parties such that no one party is the primary beneficiary (as defined) or information about the types of involvements the reporting entity considers significant, supplemented with information about how the significant involvements were considered in determining whether the reporting entity is the primary beneficiary. | ||
| Variable Interest Entity, Conclusion to Consolidate, Change in Facts and Circumstances, Description | text | Description of the primary factors that caused the change in conclusion to consolidate a Variable Interest Entity (VIE) in the most recent financial statements (for example, the VIE was previously consolidated and is not currently consolidated) and the effect of the change on the reporting entity's financial statements. | ||
| $ | duration | credit | ||
| Variable Interest Entity, Similar Entity Aggregation, Description | text | Describes how the entity aggregates Variable Interest Entities (VIE) for disclosure purposes, distinguishing between (a) VIEs that are not consolidated because the enterprise is not the primary beneficiary but has a variable interest and (b) VIEs that are consolidated. | ||
| Variable Interest Entity, Nonexistence | duration | Indicates whether variable interest entity (VIE) exists for which Generally Accepted Accounting Principles (GAAP) disclosures are required to be made. Acceptable values are "Yes" and "No". | ||
| Variable Interest Entity, Financial or Other Support, Amount | $ | duration | debit | The amount of financial or other support the reporting entity has provided (explicitly or implicitly) to the Variable Interest Entity (VIE) that it was not previously contractually required to provide or that the reporting entity intends to provide, including, for example, situations in which the reporting entity assisted the VIE in obtaining another type of support. |
| Variable Interest Entity, Financial or Other Support, Reasons | text | Description of the primary reasons why the reporting entity has provided (explicitly or implicitly) financial or other support to the Variable Interest Entity (VIE) that it was not previously contractually required to provide or that the reporting entity intends to provide, including, for example, situations in which the reporting entity assisted the VIE in obtaining another type of support. | ||
| text | ||||
| Variable Interest Entity, Terms of Arrangements | text | Description of the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, that could require the reporting entity to provide financial support (for example, liquidity arrangements and obligations to purchase assets) to the Variable Interest Entity (VIE), including events or circumstances that could expose the reporting entity to a loss. | ||
| Variable Interest Entity, Extent of or Lack of Recourse | text | The degree to which creditors (or beneficial interest holders) of the Variable Interest Entity (VIE) have recourse against the general credit of the primary beneficiary. | ||
| Variable Interest Entity, Creditor or Beneficial Interest Holder, Lack of Recourse | duration | Indicates (true false) whether creditor or beneficial interest holder of consolidated Variable Interest Entity (VIE) does not have recourse to general credit of primary beneficiary. | ||
| Variable Interest Entity, Qualitative or Quantitative Information, Nature of VIE | text | Description of the variable interest entity's nature. | ||
| text | ||||
| Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage | duration | Percentage of the Variable Interest Entity's (VIE) voting interest owned by (or beneficial interest in) the reporting entity (directly or indirectly). | ||
| Variable Interest Entity, Qualitative or Quantitative Information, Purpose of VIE | text | The overall reason that the Variable Interest Entity (VIE) was formed. For example, the VIE was formed to hold financial assets, including loans or receivables, real estate or other property or to engage in research and development or other activities on behalf of another company. | ||
| Variable Interest Entity, Qualitative or Quantitative Information, Size of VIE | text | Size of the Variable Interest Entity (VIE), such as small, medium, or large in relation to certain benchmarks, or a stated measure such as number of employees, assets, net assets, revenues, or expenses. | ||
| Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE | text | Description of the transactions or business conducted by the Variable Interest Entity (VIE), including how the VIE is financed. | ||
| text | ||||
| Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began | date | duration | Date the relationship between reporting entity and the Variable Interest Entity (VIE) began, in YYYY-MM-DD format. | |
| Variable Interest Entity, Carrying Amount, Assets and Liabilities, Qualitative Information | text | Provides qualitative information of the relationship between the Variable Interest Entity's (VIE) assets and liabilities that are included in the reporting entity's statement of financial position. For example, if the VIE's assets can be used only to settle obligations of the VIE, the qualitative information about the nature of the restrictions on those assets would be included in this item. | ||
| Variable Interest Entity, Primary Beneficiary, Does Not Hold Majority Voting Interest, Disclosures | text | |||
| Variable Interest Entity, Not Primary Beneficiary, Disclosures | text | |||
| text | ||||
| Disclosure of Measurement for Financial Asset (Liability) of Consolidated Collateralized Financing Entity | duration | Indicates (true false) whether measurement for less observable fair value of financial asset and liability of collateralized financing entity was based on more observable fair value of financial asset and liability. | ||
| Variable Interest Entity, Primary Beneficiary, Maximum Loss Exposure, Amount | $ | instant | credit | Amount of maximum exposure to loss from involvement with consolidated variable interest entity (VIE). |
| For information on using Extensible Enumeration elements, see guide at link in tin-part URI | duration | |||
| Variable Interest Entity, Asset, Current, Pledged Status | instant | Indicates restriction on asset classified as current that can only be used to settle obligation of variable interest entity (VIE). | ||
| instant | ||||
| Variable Interest Entity, Asset, Pledged Status | instant | Indicates restriction on asset that can only be used to settle obligation of variable interest entity (VIE). | ||
| Variable Interest Entity, Liability, Current, Recourse Status | instant | Indicates status of creditor recourse for liability of variable interest entity (VIE) classified as current. | ||
| Variable Interest Entity, Liability, Noncurrent, Recourse Status | instant | Indicates status of creditor recourse for liability of variable interest entity (VIE) classified as noncurrent. | ||
| Variable Interest Entity, Liability, Recourse Status | instant | Indicates status of creditor recourse for liability of variable interest entity (VIE). | ||
| instant |