Disclosure Descriptive Information
   
Label: Capital Units [Roll Forward]
Name: CapitalUnits
Parent Topic: Equity
Documentation: Disclosure of activity in an entity's capital units or capital shares.
Commentary: Unclear if this is a roll forward or a hierarchy. Entities use this for both. Seems that entities are misinterpreting this as for corporations, seems that capital units relates to partnerships. Need to add disclosure for hierarchy.
Level: Detail
Information model: [Roll Forward]
Completion state: Not started
Status: Good example
Exemplar Viewer: CapitalUnits
US GAAP XBRL Taxonomy Text Block: us-gaap:ScheduleOfCapitalUnitsTextBlock
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: Topic:946 Subtopic:210 Section:S99 Paragraph:1 Subparagraph:(SX 210.6-04.16) http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996
Example of Disclosure: Machine-readable
Exemplars Available for Disclosure: Machine-Readable | Human-Readable
Entity Name and Text Block or Detailed Disclosure
BEAM INC Detail | BEAM INC TextBlock | GRAINGER W W INC Detail | GRAINGER W W INC TextBlock | RANGE RESOURCES CORP Detail | RANGE RESOURCES CORP TextBlock | TEXTRON INC Detail | TEXTRON INC TextBlock |
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:CapitalUnits rules-arcroles:disclosure-isSECType fro:DisclosureType
disclosures:CapitalUnits rules-arcroles:disclosure-equivalentTextblock us-gaap:ScheduleOfCapitalUnitsTextBlock
disclosures:CapitalUnits rules-arcroles:disclosure-hasConceptArrangementPattern fro:RollForward
Manual Disclosure Checklist Items
Item Level Disclosure Checklist Item Label Commentary Related

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Last updated: 5/3/2016 7:59:13 AM