US GAAP Disclosure List 2017

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Statement of Financial Position, Classified


ItemTypePeriodBalanceDescription
Statement of Financial Position text
Statement textSchedule reflecting a Statement of Income, Statement of Cash Flows, Statement of Financial Position, Statement of Shareholders' Equity and Other Comprehensive Income, or other statement as needed.
Class of Stock textInformation by the different classes of stock of the entity.
Scenario textInformation by scenario to be reported. Scenarios distinguish among different kinds of business reporting facts, as for example actual versus budgeted figures.
Statement 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.
Class of Stock durationShare of stock differentiated by the voting rights the holder receives. Examples include, but are not limited to, common stock, redeemable preferred stock, nonredeemable preferred stock, and convertible stock.
Scenario, Unspecified durationAny scenario, that is, the particular reporting scenario is left unspecified. Scenarios distinguish among different kinds of business reporting facts, as for example actual versus budgeted figures.
Assets text
Liabilities and Equity text
Common Class A durationClassification of common stock representing ownership interest in a corporation.
Common Class B durationClassification of common stock that has different rights than Common Class A, representing ownership interest in a corporation.
Common Class C durationClassification of common stock that has different rights than provided to Class A or B shares, representing ownership interest in a corporation.
Cumulative Preferred Stock durationPreferred stock upon which unpaid dividends accumulate until paid to shareholders. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Noncumulative Preferred Stock durationPreferred stock upon which unpaid dividends do not accrue.
Redeemable Preferred Stock durationDescription of type or class of redeemable preferred stock. For instance, cumulative preferred stock, noncumulative preferred stock, convertible or series.
Nonredeemable Preferred Stock durationPreferred shares that are not redeemable before liquidation of the entity. Preferred shares may provide a preferential dividend to the dividend on common stock and may take precedence over common stock in the event of a liquidation. Preferred shares typically represent an ownership interest in the company.
Convertible Preferred Stock durationPreferred stock that may be exchanged into common shares or other types of securities at the owner's option.
Preferred Class A durationOutstanding nonredeemable preferred class A stock or outstanding convertible preferred class A stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Preferred Class B durationOutstanding nonredeemable preferred class B stock or outstanding preferred class B stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Series A Preferred Stock durationOutstanding nonredeemable series A preferred stock or outstanding series A preferred stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Series B Preferred Stock durationOutstanding nonredeemable series B preferred stock or outstanding series B preferred stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Series C Preferred Stock durationOutstanding nonredeemable series C preferred stock or outstanding series C preferred stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Series D Preferred Stock durationOutstanding nonredeemable series D preferred stock or outstanding series D preferred stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Series E Preferred Stock durationOutstanding nonredeemable series E preferred stock or outstanding series E preferred stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Series F Preferred Stock durationOutstanding nonredeemable series F preferred stock or outstanding series F preferred stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Series G Preferred Stock durationOutstanding nonredeemable series G preferred stock or outstanding series G preferred stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Series H Preferred Stock durationOutstanding nonredeemable series H preferred stock or outstanding series H preferred stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Scenario, Previously Reported durationRepresents the amount as previously reported before the correction of an error or other adjustment.
Restatement Adjustment durationEffect of a correction of an error, other prior year adjustment, or application of a new accounting pronouncement on a financial statement line item or any per share amounts. The cumulative effect of the change on retained earnings or net assets in the statement of financial position would also be represented under this domain member.
Assets, Current text
Assets, Noncurrent text
Assets, Total$instantdebitSum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
Liabilities text
Commitments and Contingencies$instantcreditRepresents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.
Temporary Equity text
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest text
Stockholders' Equity, Number of Shares, Par Value and Other Disclosures text
Partners' Capital, Including Portion Attributable to Noncontrolling Interest text
Partners' Capital, Number of Units, Par Value and Other Disclosures text
Limited Liability Company (LLC) Members' Equity, Including Portion Attributable to Noncontrolling Interest text
Liabilities and Equity, Total$instantcreditAmount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.

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