Disclosure Descriptive Information
   
Label: Contracts and Arrangements to Perform for Research and Development for Others, by Type of Contract [Hierarchy]
Name: ResearchAndDevelopmentArrangementContractToPerformForOthers
Parent Topic: ResearchAndDevelopmentCosts
Documentation: Disclosure of significant agreements under research and development arrangements accounted for as a contract to perform research and development for others.
Commentary: Seems like a contract is a type of arrangement.
Level: Detail
Information model: [Hierarchy]
Completion state: WIP
Status: QUESTION
Exemplar Viewer: ResearchAndDevelopmentArrangementContractToPerformForOthers
US GAAP XBRL Taxonomy Text Block: us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersTextBlock
US GAAP XBRL Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/ResearchAndDevelopment | Machine-readable | Human-readable
References to Accounting Standards Codification (ASC) for Concepts in Disclosure
Item Description Reference
1 FASB: Topic:730 Subtopic:20 Section:50 Paragraph:1 http://asc.fasb.org/extlink&oid=6420387&loc=d3e23199-108380
2 FASB: Topic:730 Subtopic:20 Section:50 Paragraph:3 http://asc.fasb.org/extlink&oid=6420387&loc=d3e23221-108380
Example of Disclosure: Machine-readable
Exemplars Available for Disclosure: Machine-Readable | Human-Readable
Entity Name and Text Block or Detailed Disclosure
ADHEREX TECHNOLOGIES INC TextBlock | CRAY INC TextBlock | DURECT CORP TextBlock | HERON THERAPEUTICS, INC. /DE/ TextBlock | HIGH PERFORMANCE BEVERAGES CO. TextBlock | MetaStat, Inc. TextBlock | MICROVISION INC TextBlock | NPS PHARMACEUTICALS INC TextBlock | ORAMED PHARMACEUTICALS INC. TextBlock | ORBITAL SCIENCES CORP /DE/ TextBlock | PLANAR SYSTEMS INC TextBlock | PUMA BIOTECHNOLOGY, INC. TextBlock | Retrophin, Inc. TextBlock | SEATTLE GENETICS INC /WA TextBlock | THERAVANCE INC TextBlock | Wireless Attachments, Inc. TextBlock |
Prototype of Disclosure (Representation structure): Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Arrangement to Perform Research and Development for Others, by Type of Contract [Table] Table us-gaap:ScheduleOfResearchAndDevelopmentArrangementContractToPerformForOthersTable
2 Legal Entity [Axis] Axis dei:LegalEntityAxis
3 Consolidated Entity [Domain] Member dei:EntityDomain
4 Type of Contract [Axis] Axis us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersByTypeAxis
5 Type of Contract, All Types [Domain] Member us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersTypeDomain
6 Royalty Agreement Terms [Member] Member us-gaap:RoyaltyAgreementTermsMember
7 Purchase Provision Terms [Member] Member us-gaap:PurchaseProvisionTermsMember
8 License Agreement Terms [Member] Member us-gaap:LicenseAgreementTermsMember
9 Additional Funding Agreement Terms [Member] Member us-gaap:AdditionalFundingAgreementTermsMember
10 Research and Development Arrangement, Contract to Perform for Others [Line Items] LineItems us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersLineItems
11 Research and Development Arrangement, Contract to Perform for Others [Hierarchy] Concept (Text/String) For Period added:ResearchDevelopmentArrangementContractToPerformForOthersHierarchy
12 Research and Development Arrangement, Contract to Perform for Others, Description and Terms Concept (Text/String) For Period us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersDescriptionAndTerms
13 Research and Development Arrangement, Contract to Perform for Others, Costs Incurred, Gross Concept (Monetary) For Period Debit us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross
14 Research and Development Arrangement, Contract to Perform for Others, Compensation Earned Concept (Monetary) For Period Credit us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned
15 Research and Development Arrangement with Federal Government [Hierarchy] Concept (Text/String) For Period us-gaap:ResearchAndDevelopmentArrangementWithFederalGovernmentAbstract
16 Research and Development Arrangement with Federal Government, Description and Terms Concept (Text/String) For Period us-gaap:ResearchAndDevelopmentArrangementWithFederalGovernmentDescriptionAndTerms
17 Research and Development Arrangement with Federal Government, Costs Incurred, Net Concept (Monetary) For Period Debit us-gaap:ResearchAndDevelopmentArrangementWithFederalGovernmentCostsIncurredNet
18 Research and Development Arrangement with Federal Government, Customer Funding to Offset Costs Incurred Concept (Monetary) For Period Credit us-gaap:ResearchAndDevelopmentArrangementWithFederalGovernmentCustomerFundingToOffsetCostsIncurred
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:ResearchAndDevelopmentArrangementContractToPerformForOthers rules-arcroles:disclosure-isSECType fro:DisclosureType
disclosures:ResearchAndDevelopmentArrangementContractToPerformForOthers rules-arcroles:disclosure-equivalentTextblock us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersTextBlock
disclosures:ResearchAndDevelopmentArrangementContractToPerformForOthers rules-arcroles:disclosure-hasConceptArrangementPattern fro:Hierarchy
disclosures:ResearchAndDevelopmentArrangementContractToPerformForOthers rules-arcroles:disclosure-requiresAxis us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersByTypeAxis
Manual Disclosure Checklist Items
Item Level Disclosure Checklist Item Label Commentary Related

*

Creative Commons License
This work is licensed under a Creative Commons License.

Last updated: 5/3/2016 7:59:18 AM