This work is licensed under a Creative Commons License.
| Disclosure Descriptive Information |
| Label: | Real Estate Policies [Policy Text Block] |
| Name: | RealEstatePolicies |
| Parent Topic: | RealEstateOperations |
| Documentation: | Disclosure of information about accounting policies of entities with real estate related activities. |
| Commentary: | |
| Level: | Detail |
| Information model: | [Level 2 Text Block] |
| Completion state: | Not started |
| Status: | |
| Exemplar Viewer: | RealEstatePolicies |
| US GAAP XBRL Taxonomy Text Block: | us-gaap:RealEstatePolicyTextBlock |
| US GAAP XBRL Taxonomy Network: | http://fasb.org/us-gaap/role/disclosure/AccountingPolicies | Machine-readable | Human-readable |
| References to Accounting Standards Codification (ASC) for Concepts in Disclosure |
| Item | Description | Reference |
|---|---|---|
| 1 | FASB: Topic:235 Subtopic:10 Section:50 Paragraph:3 | http://asc.fasb.org/extlink&oid=68058157&loc=d3e18780-107790 |
| 2 | FASB: Topic:835 Subtopic:20 Section:15 Paragraph:8 | http://asc.fasb.org/extlink&oid=6450852&loc=d3e24871-108386 |
| 3 | FASB: Topic:970 Subtopic:10 Section:05 Paragraph:1 | http://asc.fasb.org/extlink&oid=68075621&loc=d3e24546-110282 |
| Example of Disclosure: Machine-readable |
| Exemplars Available for Disclosure: Machine-Readable | Human-Readable |
| Entity Name and Text Block or Detailed Disclosure | AVALONBAY COMMUNITIES INC TextBlock | BOSTON PROPERTIES INC TextBlock | CBRE GROUP, INC. TextBlock | CHUBB CORP TextBlock | HCP, INC. TextBlock | HEALTH CARE REIT INC /DE/ TextBlock | HUDSON CITY BANCORP INC TextBlock | KIMCO REALTY CORP TextBlock | MARRIOTT INTERNATIONAL INC /MD/ TextBlock | VORNADO REALTY TRUST TextBlock | ZIONS BANCORPORATION /UT/ TextBlock | |
|---|
| Business Rules for Disclosure: Machine-Readable |
| From | Arcrole (predicate) | To |
|---|---|---|
| disclosures:RealEstatePolicies | rules-arcroles:disclosure-isSECType | fro:DisclosureType |
| disclosures:RealEstatePolicies | rules-arcroles:disclosure-equivalentTextblock | us-gaap:RealEstatePolicyTextBlock |
| disclosures:RealEstatePolicies | rules-arcroles:disclosure-hasConceptArrangementPattern | fro:Level2TextBlock |
| disclosures:RealEstatePolicies | rules-arcroles:disclosure-requiresConcept | us-gaap:RealEstatePolicyTextBlock |
| Manual Disclosure Checklist Items |
| Item | Level | Disclosure Checklist Item Label | Commentary | Related |
|---|
This work is licensed under a Creative Commons License.
Last updated: 5/3/2016 7:59:49 AM