Disclosure Descriptive Information
Label: Accounts, Notes, Loans and Financing Receivable [Roll Up]
Name: AccountsNotesLoansAndFinancingReceivable
Parent Topic: Receivables
Documentation: Disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. US GAAP XBRL Taxonomy documentation says, Presentation is categorized by current, noncurrent and unclassified receivables. Not sure what that means.
Commentary: This does not seem correct.
US GAAP XBRL Taxonomy Text Block: us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
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/ReceivablesLoansNotesReceivableAndOthers | XML | HTML

References to Accounting Standards Codification (ASC)
Item Description Reference
1 FASB: Topic:210 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.5-02.3,4) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Example Disclosure

Prototype of Disclosure
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Current receivables Abstract us-gaap:ReceivablesNetCurrentAbstract
2 Accounts receivable Concept (Monetary) As Of Debit us-gaap:AccountsReceivableGrossCurrent
3 Other Concept (Monetary) As Of Debit us-gaap:OtherReceivablesGrossCurrent
4 Allowance for doubtful accounts Concept (Monetary) As Of Credit us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent
5 Current receivables, Net Concept (Monetary) As Of Debit us-gaap:ReceivablesNetCurrent

Business Rules Summary
From Arcrole (predicate) To
disclosures:AccountsNotesLoansAndFinancingReceivable rules-arcroles:disclosure-requiresConcept us-gaap:ReceivablesNetCurrent


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