US GAAP Disclosure List 2017

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ItemTypePeriodBalanceDescription
Related Party Transactions text
Related Party Transactions Disclosure textThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
Schedule of Related Party Transactions textTabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates.
Schedule of Related Party Transactions, by Related Party textSchedule of quantitative and qualitative information pertaining to related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
Related Party Transaction textInformation by type of related party transaction.
Related Party 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.
Related Party textInformation by type of related party. Related parties include, but not limited to, affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests.
Related Party Transaction durationTransaction between related party.
Related Party Tax Expense text
Related Party Transaction, Description of TransactiontextA description of the related party transaction, including transactions to which no amounts or nominal amounts were ascribed and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements. Examples of common related party transactions are, sales, purchases and transfers of realty and personal property, services received or furnished, loans and leases to and from top management and affiliates.
Related Party Transaction, Amounts of Transaction$durationdebitAmount of transactions with related party during the financial reporting period.
Related Party Transaction, Purchases from Related Party$durationdebitPurchases during the period (excluding transactions that are eliminated in consolidated or combined financial statements) with related party.
Related Party Transaction, Rate%durationIdentify the stated interest rate per the agreement, for example, leasing and debt arrangements between related parties.
Related Party Transaction, DatedatedurationDate of maturity or expiration of arrangements with a related party (for example, but not limited to, leasing and debt arrangements between related parties), in CCYY-MM-DD format.
Related Party Transaction, Effects of any Change in Method of Establishing TermstextDescription of the effects of any change in the method of establishing the terms of a related party transaction for example, pricing terms, from that used in the preceding period.
Related Party Transaction, Terms and Manner of SettlementtextDescription of the terms and manner of settlement of the related party transaction.
Revenue from Related Parties$durationcreditAmount of revenue, fees and commissions earned from transactions between (a) a parent company and its subsidiaries; (b) subsidiaries of a common parent; (c) an entity and trusts for the benefit of employees, for example, but not limited to, pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; (d) an entity and its principal, owners, management, or members of their immediate families; and (e) affiliates.
Related Party Transaction, Other Revenues from Transactions with Related Party$durationcreditReflects the sum of all other revenue and income realized from sales and other transactions (excluding transactions that are eliminated in consolidated or combined financial statements) with related party during the period.
Related Party Transaction, Expenses from Transactions with Related Party$durationdebitExpenses recognized resulting from transactions (excluding transactions that are eliminated in consolidated or combined financial statements) with related party.
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party$durationdebitAmount of selling, general and administrative expenses resulting from transactions, excluding transactions that are eliminated in consolidated or combined financial statements, with related party.
Interest Expense, Related Party$durationdebitAmount of interest expense incurred on a debt or other obligation to related party.
Interest Income, Related Party$durationcreditAmount of interest income earned from interest-bearing assets owed to the entity by related party.
Related Party Transaction, Due from (to) Related Party, Current text
Related Party Transaction, Due from (to) Related Party, Noncurrent text
Related Party Transaction, Due from (to) Related Party text
Related Party Deposit Liabilities$instantcreditAmount of deposits held by the entity for a related party (entity, shareholder, employee).
Nature of Common Ownership or Management Control RelationshipstextThis element represents a description of the nature of common ownership or management control relationships with other entities, regardless of there being transactions between the entities, when the existence of that control could result in operating results or financial position of the reporting entity significantly different from that which would have been obtained if the entities' were autonomous.
Related Party Transaction, Arms Length, Basis of TransactionstextDescription of the basis for substantiating that a related party transaction was carried out at an arm's-length basis.
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.
Related Party durationRelated parties include affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests.

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