Disclosure Descriptive Information
Label: Equity Method Investments
Name: EquityMethodInvestments
Parent Topic: EquityMethodJointVentures
Documentation: Disclosure of equity method investments in common stock.
Commentary: Some economic entities disclose this as a roll forward, others as a roll up, others in different ways.
US GAAP XBRL Taxonomy Text Block: us-gaap:EquityMethodInvestmentsTextBlock
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/InvestmentsEquityMethodAndJointVentures | XML | HTML

References to Accounting Standards Codification (ASC)
Item Description Reference
1 FASB: Topic:323 Subtopic:10 Section:50 Paragraph:3 http://asc.fasb.org/extlink&oid=6382943&loc=d3e33918-111571

Example Disclosure

Prototype of Disclosure
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Equity Method Investments Abstract us-gaap:EquityMethodInvestmentsAndJointVenturesAbstract
2 Beginning of year Concept (Monetary) As Of Debit us-gaap:EquityMethodInvestments
3 Additional investments Concept (Monetary) For Period Debit t:EquityMethodInvestmentAdditionalInvestments
4 Equity in net income of affiliates Concept (Monetary) For Period Credit us-gaap:IncomeLossFromEquityMethodInvestments
5 Dividends and Distributions received Concept (Monetary) For Period Debit us-gaap:EquityMethodInvestmentDividendsOrDistributions
6 Currency translation adjustments Concept (Monetary) For Period Debit t:EquityMethodInvestmentCurrencyTranslationAdjustments
7 Sale of America Movil Shares Concept (Monetary) For Period Debit us-gaap:EquityMethodInvestmentSoldCarryingAmount
8 Return of advances to and investments in YP Holdings Concept (Monetary) For Period Debit us-gaap:ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital
9 America Movil equity adjustments Concept (Monetary) For Period Debit t:EquityAdjustments
10 Gain on Internacional exchange Concept (Monetary) For Period Credit t:GainOnEquityMethodInvestmentExchangedSharesExistingInvestee
11 Other adjustments Concept (Monetary) For Period Debit t:EquityMethodInvestmentOther
12 End of year Concept (Monetary) As Of Debit us-gaap:EquityMethodInvestments

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


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