Disclosure Descriptive Information
Label: Consolidation, Variable Interest Entity, Policy [Policy Text Block]
Name: ConsolidationVariableInterestEntityPolicyPolicyTextBlock
Parent Topic: PrinciplesOfConsolidation
Documentation: Disclosure of accounting policy for consolidation to describe the significant judgments and assumptions made in determining whether a variable interest held by the entity requires the variable interest entity to be consolidated and (or) disclose information about its involvement with the variable interest entity; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; and the significant factors considered and judgments made in determining that the power to direct the activities that significantly impact the economic performance of the variable interest entity are shared (as defined).
Commentary: Missing [Table]
US GAAP XBRL Taxonomy Text Block: us-gaap:ConsolidationVariableInterestEntityPolicy
Human Readable Examples: List of human readable examples
Machine Readable Examples: List of machine readable examples
US GAAP XBRL Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements | XML | HTML
References to Accounting Standards Codification (ASC)
Item Description Reference
1 FASB: Topic:235 Subtopic:10 Section:50 Paragraph:3 http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790
2 FASB: Topic:810 Subtopic:10 Section:50 Paragraph:2A http://asc.fasb.org/extlink&oid=28200181&loc=SL6225816-111685
3 FASB: Topic:810 Subtopic:10 Section:50 Paragraph:2AA Subparagraph:a http://asc.fasb.org/extlink&oid=28200181&loc=SL6759068-111685
4 FASB: Topic:810 Subtopic:10 Section:50 Paragraph:4 Subparagraph:(e) http://asc.fasb.org/extlink&oid=28200181&loc=d3e5728-111685
5 FASB: Topic:810 Subtopic:10 Section:50 Paragraph:5A Subparagraph:(a) http://asc.fasb.org/extlink&oid=28200181&loc=SL6759159-111685
Example Disclosure


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