Disclosure Descriptive Information
   
Label: Income Tax Contingency, Unrecognized Tax Benefits [Roll Forward]
Name: IncomeTaxContingency
Parent Topic: IncomeTaxes
Documentation: Disclosure of amounts of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other types of income tax contingencies, and a reconciliation of the changes in unrecognized tax benefits.
Commentary: BASE3
Level: Detail
Information model: [Roll Forward]
Completion state: Completed
Status: Test set
Exemplar Viewer: IncomeTaxContingency
US GAAP XBRL Taxonomy Text Block: us-gaap:SummaryOfIncomeTaxContingenciesTextBlock
US GAAP XBRL Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/IncomeTaxes | Machine-readable | Human-readable
References to Accounting Standards Codification (ASC) for Concepts in Disclosure
Item Description Reference
1 FASB: Topic:740 Subtopic:10 Section:50 Paragraph:15 Subparagraph:(d) http://asc.fasb.org/extlink&oid=65882285&loc=d3e32718-109319
2 FASB: Topic:740 Subtopic:10 Section:50 Paragraph:15A http://asc.fasb.org/extlink&oid=65882285&loc=SL6600010-109319
3 FASB: Topic:740 Subtopic:10 Section:50 Paragraph:19 http://asc.fasb.org/extlink&oid=65882285&loc=d3e32840-109319
Example of Disclosure: Machine-readable
Exemplars Available for Disclosure: Machine-Readable | Human-Readable
Entity Name and Text Block or Detailed Disclosure
3M CO TextBlock | CHEVRON CORP TextBlock | COCA COLA CO TextBlock | DUPONT E I DE NEMOURS & CO TextBlock | INTERNATIONAL BUSINESS MACHINES CORP TextBlock | JOHNSON & JOHNSON TextBlock | JPMORGAN CHASE & CO TextBlock | MICROSOFT CORP TextBlock | NIKE INC TextBlock | TRAVELERS COMPANIES, INC. TextBlock | UNITED TECHNOLOGIES CORP /DE/ TextBlock | VERIZON COMMUNICATIONS INC TextBlock | WAL MART STORES INC TextBlock | WALT DISNEY CO/ Detail | WALT DISNEY CO/ TextBlock |
Prototype of Disclosure (Representation structure): Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward] Abstract us-gaap:ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward
2 Balance at the beginning of the year Concept (Monetary) As Of Credit us-gaap:UnrecognizedTaxBenefits
3 Increases for current year tax positions Concept (Monetary) For Period Credit us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions
4 Increases for prior year tax positions Concept (Monetary) For Period Credit us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions
5 Decreases in prior year tax positions Concept (Monetary) For Period Debit us-gaap:UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions
6 Settlements with taxing authorities Concept (Monetary) For Period Debit us-gaap:UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities
7 Balance at the end of the year Concept (Monetary) As Of Credit us-gaap:UnrecognizedTaxBenefits
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:IncomeTaxContingency rules-arcroles:disclosure-isSECType fro:DisclosureType
disclosures:IncomeTaxContingency rules-arcroles:disclosure-equivalentTextblock us-gaap:SummaryOfIncomeTaxContingenciesTextBlock
disclosures:IncomeTaxContingency rules-arcroles:disclosure-hasConceptArrangementPattern fro:RollForward
disclosures:IncomeTaxContingency rules-arcroles:disclosure-requiresConcept us-gaap:UnrecognizedTaxBenefits
Manual Disclosure Checklist Items
Item Level Disclosure Checklist Item Label Commentary Related

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Last updated: 11/16/2016 2:31:05 PM