US GAAP Disclosure List 2017

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Statement of Shareholders' Equity


ItemTypePeriodBalanceDescription
Statement of Stockholders' Equity 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.
Adjustments for Change in Accounting Principle textInformation by type of change in accounting principle. Does not include error corrections.
Adjustments for Error Corrections textInformation by type of error correction.
Adjustments for New Accounting Pronouncements textInformation by new accounting pronouncement.
Class of Stock textInformation by the different classes of stock of the entity.
Equity Components textInformation by component of equity.
Report Date textInformation about two or more restatements of a single financial reporting concept where restated amounts have been reported in a prior filing.
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.
Adjustments for Change in Accounting Principle durationA change from one generally accepted accounting principle to another generally accepted accounting principle when there are two or more generally accepted accounting principles that apply or when the accounting principle formerly used is no longer generally accepted. A change in the method of applying an accounting principle that is not treated as a change in accounting estimate also is considered a change in accounting principle.
Adjustments for Error Correction durationRepresents the types error corrections made to the financial statements.
Type of Adoption durationAdoption and early adoption of sources of change to generally accepted accounting principles (GAAP) in the United States. The FASB released the FASB Accounting Standards Codification as the authoritative source of literature effective for interim and annual periods ending after September 15, 2009. As part of the Codification process, the FASB issues Accounting Standards Updates to amend the Codification but otherwise the Accounting Standards Updates are not authoritative in their own right. All previous accounting standards (such as FASB Statements of Financial Accounting Standards, FASB Interpretations, FASB Staff Positions, Emerging Issues Task Force Consensuses, other pronouncements of the FASB or other designated bodies, or other forms of GAAP are considered accounting pronouncements) were superseded upon the adoption of the Codification. For an interim period, references to the superseded standards are included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.
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.
Equity Component durationComponents of equity are the parts of the total Equity balance including that which is allocated to common, preferred, treasury stock, retained earnings, etc.
Financial Statement Filing Date durationDate the financial statement was made available and submitted, in CCYY-MM-DD format.
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.
Increase (Decrease) in Stockholders' Equity textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Increase (Decrease) in Temporary Equity textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Noncontrolling Interest Items text
Stock Transactions, Parenthetical Disclosures text

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