US GAAP Disclosure List

↑Content

Compensation Related Costs, Retirement Benefits Template 05


ItemTypePeriodBalanceDescription
Retirement Benefits text
Schedule of Defined Benefit Plans Disclosures textDisclosures about an individual defined benefit pension plan or an other postretirement defined benefit plan. It may be appropriate to group certain similar plans. Also includes schedule for fair value of plan assets by major categories of plan assets by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), Significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).
Defined Benefit Plan Disclosure 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.
Retirement Plan Name textInformation by name of plan designed to provide retirement benefits. Includes, but is not limited to, legal name of defined benefit and defined contribution plans.
Retirement Plan Sponsor Location textInformation by location of employer sponsoring plan designed to provide retirement benefits. Includes, but is not limited to, defined benefit and defined contribution plans.
Retirement Plan Type textInformation by type of retirement benefit plan. Includes, but is not limited to, retirement benefit arrangement for defined benefit pension and other postretirement plans, retirement benefit arrangement for defined contribution pension and other postretirement plans, and special and contractual termination benefits payable upon retirement.
Defined Benefit Plan, Funded (Unfunded) Status of Plan text
Retirement Plan Name durationName of plan designed to provide retirement benefits. Includes, but is not limited to, legal name of defined benefit and defined contribution plans.
Retirement Plan Sponsor Location durationLocation of employer sponsoring plan designed to provide retirement benefits. Includes, but is not limited to, defined benefit and defined contribution plans.
Retirement Plan Type durationType of plan designed to provide participants with retirement benefits. Includes, but is not limited to, retirement benefit arrangement for defined benefit pension and other postretirement plans, retirement benefit arrangement for defined contribution pension and other postretirement plans, and special and contractual termination benefits payable upon retirement.
Defined Benefit Plan, Change in Benefit Obligation textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Defined Benefit Plan, Change in Fair Value of Plan Assets textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Defined Benefit Plan, Funded (Unfunded) Status of Plan, Total$instantdebitAmount of funded (unfunded) status of defined benefit plan, measured as difference between fair value of plan assets and benefit obligation. Includes, but is not limited to, overfunded (underfunded) status.
Domestic Plan durationLocation of employer sponsoring plan, designed to provide retirement benefits, determined as principal place of business. Includes, but is not limited to, defined benefit and defined contribution plans.
Foreign Plan durationLocation of employer sponsoring plan, designed to provide retirement benefits, not determined as principal place of business. Includes, but is not limited to, defined benefit and defined contribution plans.
Pension Plan durationPlan designed to provide participant with pension benefits. Includes, but is not limited to, defined benefit and defined contribution plans. Excludes other postretirement benefits.
Postretirement Health Coverage durationPlan designed to provide postretirement health benefits to retiree or beneficiary. Includes, but is not limited to, defined benefit and defined contribution plans.
Defined Benefit Plan, Benefit Obligation, Ending Balance$instantcreditAmount of actuarial present value of benefits attributed to service rendered by employee for defined benefit plan.
Defined Benefit Plan, Service Cost$durationdebitAmount of cost for actuarial present value of benefits attributed to service rendered by employee for defined benefit plan.
Defined Benefit Plan, Interest Cost$durationdebitAmount of cost recognized for passage of time related to defined benefit plan.
Defined Benefit Plan, Benefit Obligation, Contributions by Plan Participant$durationdebitAmount of contributions received by defined benefit plan from participant which increase benefit obligation.
Defined Benefit Plan, Benefit Obligation, Increase (Decrease) for Plan Amendment$durationcreditAmount of increase (decrease) in benefit obligation of defined benefit plan from change in terms of existing plan or initiation of new plan.
Defined Benefit Plan, Benefit Obligation, Actuarial Gain (Loss)$durationcreditAmount of gain (loss) from change in actuarial assumptions which (increases) decreases benefit obligation of defined benefit plan. Assumptions include, but are not limited to, interest, mortality, employee turnover, salary, and temporary deviation from substantive plan.
Defined Benefit Plan, Benefit Obligation, Benefits Paid$durationcreditAmount of payment to participant of defined benefit plan which decreases benefit obligation. For pension plan, payment includes, but is not limited to, pension benefits and death benefits. For other postretirement plan, payment includes, but is not limited to, prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services.
Defined Benefit Plan, Benefit Obligation, Prescription Drug Subsidy Receipt$durationdebitAmount, before benefit payment, of receipt from prescription drug subsidy which increases benefit obligation of defined benefit postretirement plan.
Defined Benefit Plan, Benefit Obligation, (Increase) Decrease for Settlement, Total$durationdebitAmount of (increase) decrease to benefit obligation of defined benefit plan from irrevocable action relieving primary responsibility for benefit obligation and eliminating risk for obligation and assets used to effect settlement. Includes, but is not limited to, lump-sum cash payment to participant in exchange for right to receive specified benefits, purchase of nonparticipating annuity contract and change from remeasurement.
Defined Benefit Plan, Benefit Obligation, (Increase) Decrease for Curtailment$durationdebitAmount of (increase) decrease in benefit obligation of defined benefit plan from event reducing expected years of future service of present employees or eliminating accrual of benefits for some or all future services of present employees.
Defined Benefit Plan, Benefit Obligation, Special and Contractual Termination Benefits$durationcreditAmount of increase in benefit obligation for benefits provided to employees payable from defined benefit plan or payable upon retirement.
Defined Benefit Plan, Benefit Obligation, Foreign Currency Translation Gain (Loss)$durationcreditAmount of foreign currency translation gain (loss) which (increases) decreases benefit obligation of defined benefit plan.
Defined Benefit Plan Benefit Obligation
Defined Benefit Plan, Plan Assets, Amount, Ending Balance$instantdebitAmount of asset segregated and restricted to provide benefit under defined benefit plan. Asset includes, but is not limited to, stock, bond, other investment, earning from investment, and contribution by employer and employee.
Defined Benefit Plan, Plan Assets, Increase (Decrease) for Actual Return (Loss)$durationdebitAmount of increase (decrease) in plan assets of defined benefit plan from actual return (loss) determined by change in fair value of plan assets adjusted for contributions, benefit payments, and other expenses.
Defined Benefit Plan, Plan Assets, Contributions by Plan Participant$durationdebitAmount of contributions received by defined benefit plan from participant which increases plan assets.
Defined Benefit Plan, Plan Assets, Contributions by Employer$durationdebitAmount of contribution received by defined benefit plan from employer which increases plan assets.
Defined Benefit Plan, Plan Assets, Benefits Paid$durationcreditAmount of payment to participant under defined benefit plan which decreases plan assets. For pension plan, payment includes, but is not limited to, pension benefits and death benefits. For other postretirement plan, payment includes, but is not limited to, prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services.
Defined Benefit Plan, Plan Assets, Prescription Drug Subsidy Receipt$durationdebitAmount of receipt from prescription drug subsidy which increases plan assets of defined benefit postretirement plan.
Defined Benefit Plan, Plan Assets, Payment for Settlement$durationcreditAmount of payment, which decreases plan assets of defined benefit plan, for irrevocable action relieving primary responsibility for benefit obligation and eliminating risk for obligation and assets used to effect settlement. Transaction constituting settlement includes, but is not limited to, making lump-sum cash payment to participant in exchange for their rights to receive specified benefits and purchasing nonparticipating annuity contract.
Defined Benefit Plan, Plan Assets, Foreign Currency Translation Gain (Loss)$durationcreditAmount of foreign currency translation gain (loss) which increases (decreases) plan assets of defined benefit plan.
Defined Benefit Plan Fair Value Of Plan Assets

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: