Disclosure Descriptive Information
Label: Income Tax Contingency [Roll Forward]
Name: IncomeTaxContingency
Parent Topic: IncomeTaxes
Documentation: Disclosure of amounts of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other types of income tax contingencies, and a reconciliation of the changes in unrecognized tax benefits.
US GAAP XBRL Taxonomy Text Block: us-gaap:SummaryOfIncomeTaxContingenciesTextBlock
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/IncomeTaxes | XML | HTML

References to Accounting Standards Codification (ASC)
Item Description Reference
1 FASB: Topic:740 Subtopic:10 Section:50 Paragraph:15 http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Example Disclosure

Prototype of Disclosure
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward] Abstract us-gaap:ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward
2 Balance at the beginning of the year Concept (Monetary) As Of Credit us-gaap:UnrecognizedTaxBenefits
3 Increases for current year tax positions Concept (Monetary) For Period Credit us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions
4 Increases for prior year tax positions Concept (Monetary) For Period Credit us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions
5 Decreases in prior year tax positions Concept (Monetary) For Period Debit us-gaap:UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions
6 Settlements with taxing authorities Concept (Monetary) For Period Debit us-gaap:UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities
7 Balance at the end of the year Concept (Monetary) As Of Credit us-gaap:UnrecognizedTaxBenefits

Business Rules Summary
From Arcrole (predicate) To
disclosures:IncomeTaxContingency rules-arcroles:disclosure-equivalentTextblock us-gaap:SummaryOfIncomeTaxContingenciesTextBlock
disclosures:IncomeTaxContingency rules-arcroles:disclosure-hasConceptArrangementPattern fro:RollForward
disclosures:IncomeTaxContingency rules-arcroles:disclosure-requiresConcept us-gaap:UnrecognizedTaxBenefits


Creative Commons License
This work is licensed under a Creative Commons License.