Disclosure Descriptive Information
Label: Fair Value Option Disclosure [Note Level]
Name: FairValueOptionDisclosure
Parent Topic: FairValueMeasurement
Documentation: Entire footnote for the fair value of financial instruments, fair value option.
US GAAP XBRL Taxonomy Text Block: us-gaap:FairValueOptionTextBlock
Human Readable Examples: List of human readable examples
Machine Readable Examples: List of machine readable examples
Business rules (machine readable): XBRL Definition Relations
US GAAP XBRL Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures | XML | HTML

References to Accounting Standards Codification (ASC)
Item Description Reference
1 FASB: Topic:825 Subtopic:10 Section:50 Paragraph:28 http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612
2 FASB: Topic:825 Subtopic:10 Section:50 Paragraph:30 http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612
3 FASB: Topic:825 Subtopic:10 Section:50 Paragraph:31 http://asc.fasb.org/extlink&oid=6957238&loc=d3e14210-108612
4 FASB: Topic:825 Subtopic:10 Section:50 Paragraph:32 http://asc.fasb.org/extlink&oid=6957238&loc=d3e14217-108612

Example Disclosure

Prototype of Disclosure
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Fair Value Option [Abstract] Abstract bac:FairValueOptionAbstract
2 Fair Value, Option Concept (Text Block (HTML)) For Period us-gaap:FairValueOptionTextBlock

Business Rules Summary
From Arcrole (predicate) To
disclosures:FairValueOptionDisclosure rules-arcroles:disclosure-equivalentTextblock us-gaap:FairValueOptionTextBlock
disclosures:FairValueOptionDisclosure rules-arcroles:disclosure-hasConceptArrangementPattern fro:TextBlock


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