Still calculating financial ratios manually?
Stop wasting time — let the computer do it!
US GAAP Disclosure List 2026
↑ContentTemporary Equity
| Item | Type | Period | Balance | Description |
|---|---|---|---|---|
| Temporary Equity Disclosure | text | |||
| Redeemable Noncontrolling Interest | duration | Tabular disclosure of redeemable noncontrolling interest (as defined) included in the statement of financial position as either a liability or temporary equity. As of the date of the statement of financial position, such redeemable noncontrolling interest is currently redeemable, as defined, for cash or other assets of the entity at (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder of the noncontrolling interest, or (3) upon occurrence of an event that is not solely within the control of the entity. | ||
| Temporary Equity | duration | Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer. | ||
| Redeemable Noncontrolling Interest | duration | Tabular disclosure of redeemable noncontrolling interest (as defined) included in the statement of financial position as either a liability or temporary equity. As of the date of the statement of financial position, such redeemable noncontrolling interest is currently redeemable, as defined, for cash or other assets of the entity at (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder of the noncontrolling interest, or (3) upon occurrence of an event that is not solely within the control of the entity. | ||
| duration | ||||
| Redeemable Noncontrolling Interest | text | Disclosure of information about redeemable noncontrolling interest included in statement of financial position outside of permanent equity. | ||
| Redeemable Noncontrolling Interest | text | Disclosure of information about redeemable noncontrolling interest included in statement of financial position outside of permanent equity. | ||
| Temporary Equity, by Class of Stock | text | Disclosure of information about equity instrument classified as temporary equity. Includes, but not is limited to, description of share, value, share authorized, issued, and outstanding, redemption price per share, and subscription receivable. | ||
| Temporary Equity, by Class of Stock | text | Disclosure of information about equity instrument classified as temporary equity. Includes, but not is limited to, description of share, value, share authorized, issued, and outstanding, redemption price per share, and subscription receivable. | ||
| Consolidated Entities Axis | ||||
| Range Axis | ||||
| Redeemable Noncontrolling Interest | text | Line 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. | ||
| Consolidation Items Axis | ||||
| Range Axis | ||||
| Redeemable Noncontrolling Interest | text | Line 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 | text | Information by the different classes of stock of the entity. | ||
| Temporary Equity | text | Line 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. | ||
| text | ||||
| Temporary Equity | text | Line 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. |