Disclosure Descriptive Information
   
Label: Option Indexed to Issuers Equity, by Option Type and Position [Hierarchy]
Name: OptionIndexedToIssuersEquity
Parent Topic: DistinguishingLiabilitiesFromEquity
Documentation: Disclosure of the freestanding option contracts issued by an entity that are indexed to, and potentially settled in, an entity's own stock.
Commentary: Good example.
Level: Detail
Information model: [Hierarchy]
Completion state: WIP
Status:
Exemplar Viewer: OptionIndexedToIssuersEquity
US GAAP XBRL Taxonomy Text Block: us-gaap:ScheduleOfOptionsIndexedToIssuersEquityTextBlock
US GAAP XBRL Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/Equity | Machine-readable | Human-readable

References to Accounting Standards Codification (ASC) for Concepts in Disclosure
Item Description Reference
1 FASB: http://asc.fasb.org/extlink&oid=6513800
2 FASB: Topic:480 Subtopic:10 Section:55 Paragraph:63 http://asc.fasb.org/extlink&oid=6924035&loc=d3e23176-110880
3 FASB: Topic:815 Subtopic:40 Section:50 Paragraph:3 http://asc.fasb.org/extlink&oid=6445032&loc=d3e90193-114008
4 FASB: Topic:815 Subtopic:40 Section:50 Paragraph:4 http://asc.fasb.org/extlink&oid=6445032&loc=d3e90198-114008
5 FASB: Topic:815 Subtopic:40 Section:50 Paragraph:5 http://asc.fasb.org/extlink&oid=6445032&loc=d3e90205-114008

Example of Disclosure: Machine-readable
Exemplars Available for Disclosure: Machine-Readable | Human-Readable
Entity Name and Text Block or Detailed Disclosure
AIRWARE LABS CORP. TextBlock | ALANCO TECHNOLOGIES INC TextBlock | Bullfrog Gold Corp. TextBlock | DigitalTown, Inc. TextBlock | GROWLIFE, INC. TextBlock | IRONCLAD PERFORMANCE WEAR CORP TextBlock | MICRON TECHNOLOGY INC TextBlock | MobileSmith, Inc. TextBlock | PIZZA INN HOLDINGS, INC /MO/ TextBlock | RICKS CABARET INTERNATIONAL INC TextBlock | SANGUI BIOTECH INTERNATIONAL INC TextBlock | SIERRA BANCORP TextBlock | SINGLE TOUCH SYSTEMS INC TextBlock | Sky Harvest Energy Corp. TextBlock | WORLDS INC TextBlock |

Prototype of Disclosure (Representation structure): Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Option Indexed to Issuer's Equity, by Option Type and Position [Table] Table us-gaap:OptionIndexedToIssuersEquityEquityTable
2 Option Indexed to Issuer's Equity [Axis] Axis us-gaap:OptionIndexedToIssuersEquityEquityAxis
3 Option Indexed to Issuer's Equity, Type [Domain] Member us-gaap:OptionIndexedToIssuersEquityTypeDomain
4 Call Option [Member] Member us-gaap:CallOptionMember
5 Put Option [Member] Member us-gaap:PutOptionMember
6 Exchange Traded Options [Member] Member us-gaap:ExchangeTradedOptionsMember
7 Employee Stock Option [Member] Member us-gaap:EmployeeStockOptionMember
8 Position [Axis] Axis us-gaap:PositionAxis
9 Position [Domain] Member us-gaap:PositionDomain
10 Long [Member] Member us-gaap:LongMember
11 Short [Member] Member us-gaap:ShortMember
12 Option Indexed to Issuer's Equity [Line Items] LineItems us-gaap:OptionIndexedToIssuersEquityLineItems
13 Option Indexed to Issuer's Equity [Hierarchy] Concept (ERROR) ERROR added:OptionIndexedToIssuersEquityHierarchy
14 Option Indexed to Issuer's Equity, Strike Price Concept (Share) For Period us-gaap:OptionIndexedToIssuersEquityStrikePrice1
15 Option Indexed to Issuer's Equity, Shares Concept (Shares) For Period us-gaap:OptionIndexedToIssuersEquityShares
16 Option Indexed to Issuer's Equity, Indexed Shares Concept (Shares) As Of us-gaap:OptionIndexedToIssuersEquityIndexedShares
17 Option Indexed to Issuer's Equity, Settlement Date Concept (Date) For Period us-gaap:OptionIndexedToIssuersEquitySettlementDateOrDates
18 Option Indexed to Issuer's Equity, Classification Concept (Text/String) For Period us-gaap:OptionIndexedToIssuersEquityClassification
19 Option Indexed to Issuer's Equity, Settlement Alternatives Concept (Text/String) For Period us-gaap:OptionIndexedToIssuersEquitySettlementAlternatives
20 Option Indexed to Issuer's Equity, Settlement Alternatives, Cash, at Fair Value Concept (Monetary) As Of Debit us-gaap:OptionIndexedToIssuersEquitySettlementAlternativesCashAtFairValue
21 Option Indexed to Issuer's Equity, Settlement Alternatives, Shares, at Fair Value Concept (Shares) As Of us-gaap:OptionIndexedToIssuersEquitySettlementAlternativesSharesAtFairValue
22 Option Indexed to Issuer's Equity, Contract Reclassification Concept (Text/String) For Period us-gaap:OptionIndexedToIssuersEquityContractReclassification
23 Option Indexed to Issuer's Equity, Redeemable Stock, Redemption Requirements, Amount Concept (Monetary) As Of Credit us-gaap:OptionIndexedToIssuersEquityRedeemableStockRedemptionRequirementsAmount1

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:OptionIndexedToIssuersEquity rules-arcroles:disclosure-isSECType fro:DisclosureType
disclosures:OptionIndexedToIssuersEquity rules-arcroles:disclosure-equivalentTextblock us-gaap:ScheduleOfOptionsIndexedToIssuersEquityTextBlock
disclosures:OptionIndexedToIssuersEquity rules-arcroles:disclosure-hasConceptArrangementPattern fro:Hierarchy
disclosures:OptionIndexedToIssuersEquity rules-arcroles:disclosure-requiresAxis us-gaap:PositionAxis
disclosures:OptionIndexedToIssuersEquity rules-arcroles:disclosure-requiresAxis us-gaap:OptionIndexedToIssuersEquityEquityAxis

Manual Disclosure Checklist Items
Item Level Disclosure Checklist Item Label Commentary Related


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Last updated: 5/3/2016 7:59:10 AM