US GAAP Disclosure List

↑Content

Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest


ItemTypePeriodBalanceDescription
Stockholders' Equity Attributable to Parent text
Stockholders' Equity Attributable to Noncontrolling Interest, Ending Balance$instantcreditTotal of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which is directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent (that is, noncontrolling interest, previously referred to as minority interest).
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance$instantcreditAmount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.
Accumulated Other Comprehensive Income (Loss), Net of Tax text
Additional Paid in Capital text
Common Stock, Value, Issued, Ending Balance$instantcreditAggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.
Preferred Stock, Value, Issued, Ending Balance$instantcreditAggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.
Retained Earnings (Accumulated Deficit) text
Preferred Stock, Shares Subscribed but Unissued, Subscriptions Receivable$instantdebitAmount of subscription receivable from investors who have been allocated nonredeemable preferred stock or preferred stock redeemable solely at the option of the issuer.
Common Stock Held by Subsidiary$instantdebitValue of entity shares held by subsidiary, which are purchased for the purpose of granting the shares to senior employees as part of an employee stock option plan approved by the Entity's Board of Directors. Presented as a reduction of shareholders' equity at their cost to the subsidiary.
Common Stock, Share Subscribed but Unissued, Subscriptions Receivable$instantdebitAmount of subscription receivable from investors who have been allocated common stock.
Other Additional Capital$instantcreditAmount of additional paid-in capital (APIC) classified as other.
Treasury Stock, Value text
Deferred Employee Stock Ownership Plan, Issuance of Shares or Sale of Treasury Shares$instantcreditThe issuance of shares or sale of treasury shares to an Employee Stock Ownership Plan (ESOP).
Deferred Compensation Equity, Ending Balance$instantdebitValue of stock issued under share-based plans to employees or officers which is the unearned portion, accounted for under the fair value method.
Unearned ESOP Shares$instantdebitFair value of unearned shares for all classes of common stock and nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by an employee stock ownership plan (ESOP). Includes the sale of shares or the issuance treasury shares to an ESOP.
Receivable from Officers and Directors for Issuance of Capital Stock$instantdebitAmounts receivable from officers and directors resulting from the sale of stock to officers or directors before the cash payment is received.
Receivable from Shareholders or Affiliates for Issuance of Capital Stock$instantdebitAmount due from owner or affiliate of reporting entity for issuance of shares. Includes, but is not limited to, amount due for award under share-based payment arrangement. Excludes amount due from officer or director.
Warrants and Rights Outstanding$instantcreditValue of outstanding derivative securities that permit the holder the right to purchase securities (usually equity) from the issuer at a specified price.
Stockholders' Equity Attributable to Parent, Ending Balance$instantcreditTotal of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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: