US GAAP Disclosure List 2017

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Risks and Uncertainties


ItemTypePeriodBalanceDescription
Risks and Uncertainties text
Concentration Risk Disclosure textThe entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.
Uncertainty, Continued Marketability of Goods and ServicestextDescribes uncertainties pertaining to economic life of products, which is normal in high-tech industries, or services.
Unusual Risks and Uncertainties textTabular disclosure of the nature of the unusual risk or uncertainty, if estimable, such as the threat of expropriation of its assets by a foreign government, rapid technological obsolescence in the industry, risk of natural disaster from earthquake or weather events, and availability of or continuation of a labor force at a reasonable cost.
Schedules of Concentration of Risk, by Risk Factor textTabular disclosure of the nature of a concentration, a benchmark to which it is compared, and the percentage that the risk is to the benchmark.
Unusual Risk or Uncertainty textDescribes the unusual risk or uncertainty and its financial impact or potential financial impact.
Concentration Risk textDescribes the nature of a concentration, a benchmark to which it is compared, and the percentage that the risk is to the benchmark.
Concentration Risks, Types, No Concentration Percentage text
Unusual Risk or Uncertainty 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.
Unusual Risk or Uncertainty, Nature textInformation by nature of risk and uncertainty, for example, but not limited to, threat of expropriation of its assets by a foreign government, rapid technological obsolescence in the industry, risk of natural disaster from earthquake or weather events, and availability of or continuation of a labor force at a reasonable cost.
Concentration Risk Benchmark textInformation by benchmark of concentration risk.
Concentration Risk Type textInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.
Concentration Risk 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.
Concentration Risk, Labor Subject to Collective Bargaining ArrangementstextDescription of any concentration of labor subject to collective bargaining agreements, including the general nature of the risk.
Concentration Risk, Source of Supply of LabortextDescription of risks that arise due to issues about actual or potential shortage of people needed to perform essential functions. The description may address risks inherent in the industry, geopolitical issues, and shortages with respect to specialized needs, and would be generally expected to be adequate to inform users as to the general nature of the risk.
Concentration Risk, Net Assets Amount, Geographic Area$instantdebitCarrying amount of total assets less total liabilities of a designated geographic area if disclosed as a concentration risk.
Concentration Risk, Government ContractstextDescription of risks that arise due to the volume of business transacted with a governmental entity, or reliance placed on that entity. This disclosure includes risks that may arise from the need to achieve compliance with government regulations or the requirements of the contracting agency, early termination, and change in pricing. At a minimum, the description informs financial statement users of the general nature of the risk.
Concentration Risk, SuppliertextDescription of risks that arise due to the volume of business transacted with a particular supplier or reliance placed on that supplier. At a minimum, the description informs financial statement users of the general nature of the risk.
Concentration Risk, LendertextDescription of risks that arise due to the nature or amount of financing received from a particular lender or reliance placed on that lender. At a minimum, the description informs financial statement users of the general nature of the risk.
Concentration Risk, Credit Risk, Financial InstrumentstextDescription of credit risk arising from all financial instruments, whether from an individual counterparty or groups of counterparties. Includes disclosures concerning (a) information about the (shared) activity, region or economic characteristic that identifies the concentration, (b) the maximum amount of loss due to credit risk that would be incurred if the counterparties failed completely to perform according to the terms of the contracts, and any security or collateral for the amount due proved to be of no value, (c) the entity's policy of requiring collateral or other security to support financial instruments subject to credit risk, information about the entity's access to that collateral or other security, and the nature and a brief description of the collateral or other security supporting those financial instruments, and (d) the policy of entering into and information about master netting arrangements to mitigate the credit risk of financial instruments, and a brief description of the terms of those arrangements, including the extent to which they would reduce the maximum amount of loss due to credit risk.
Concentration Risk, Credit Risk, Loan ProductstextDescription of loan products whose terms, when considered either individually or as a group, may increase an entity's exposure to credit risk. Loan products having the following characteristics are examples of products that may create risk: (1) borrowers subject to significant payment increases, (2) loans that permit negative amortization, and (3) loans with high loan-to-value ratios. Includes disclosures of information about the shared characteristic that identifies the concentration, the maximum amount of loss due to credit risk that would be incurred if the borrower failed completely to perform and any security or collateral proved to be of no value, and the entity's policy of requiring collateral or other security for these loan products, including information about the entity's access to the collateral and a brief description of the collateral.
Concentration Risk, Credit Risk, Uninsured DepositstextDescription of credit risk that arises from having significant balances in excess of the Federal Deposit Insurance Corporation or other insurance limits on deposits in financial institutions.
Ceded Credit Risk, DisclosuretextDescription of ceding entity's credit risk concentration associated with reinsurance receivables and prepaid reinsurance premiums. Includes, but is not limited to, concentration of activity, region, or economic characteristics.
Concentration Risk, ProducttextDescription of risks that arise due to the volume of revenue generated by a particular product or other reliance placed on the success of that product, and the characteristics of that product that may give rise to the risk (for example, a patent or trademark expiration date). At a minimum, the description informs financial statement users of the general nature of the risk.
Concentration Risk, MaterialtextDescription of risks that arise due to the entity's reliance on a particular material used in its operations and the availability of that material. The description would generally be expected to be adequate to inform financial statement users as to the general nature of the risk.
Concentration Risk, Service ProvidedtextDescription of risks that arise due to the volume of revenue generated by a particular service or other reliance placed on the success of that service. At a minimum, the description informs financial statement users of the general nature of the risk.
Concentration Risk, Availability of ServicestextDescription of risks that arise due to the entity's reliance on a particular service used in its operations and the availability of that service. At a minimum, the description informs financial statement users of the general nature of the risk.
Concentration Risk, LicensetextDescription of risks that arise due to the entity's reliance on a particular license, either as licensee or licensor, in its operations and the characteristics of that license that may give rise to the risk, for example the license expiration date. At a minimum, the description informs financial statement users of the general nature of the risk.
Concentration Risk, Patent and Other RightstextDescription of risks that arise due to the entity's reliance on a particular patent, trademark, service mark, copyright or similar right in its operations. At a minimum, the description addresses the characteristics of the right that give rise to the risk (for example, an expiration date) and informs financial statement users of the general nature of the risk.
Concentration Risk, Other RisktextDescription of other risks that arise due to a concentration not specified in another element. At a minimum, the description informs financial statement users of the general nature of the risk.
Concentration Risk, Market RisktextDescription of risks that arise due to the volume of transactions the entity executes within a particular (nongeographic) market. The description may address the risks inherent in the market, and, at a minimum, informs financial statement users of the general nature of the risk.
Concentration Risk, GrantortextDescription of risks that arise due to the amount of funding received from a particular grantor, or reliance placed on that grantor. At a minimum, the description informs financial statement users of the general nature of the risk.
Concentration Risk, ContributortextDescription of risks that arise due to the amount of funding received from a particular contributor or reliance placed on that contributor. At a minimum, the description informs financial statement users of the general nature of the risk.
Risks and Uncertainties in Entity's BusinesstextDescription of the risk factors inherent in the entity's business, excluding risks associated with certain significant estimates or concentration risks.
Unusual Risk or Uncertainty, ImpacttextDescribes the potential impact of the occurrence of the defined risk or adverse resolution of an uncertainty on the entity's financial statements, including a range of potential loss if reasonably estimable.
Unusual Risk or Uncertainty, Nature durationDescribes the nature of the unusual risk or uncertainty, such as the threat of expropriation of its assets by a foreign government, rapid technological obsolescence in the industry, risk of natural disaster from earthquake or weather events, and availability of or continuation of a labor force at a reasonable cost.

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