Disclosure informationEarnings Per Share Disclosures [Hierarchy]

The following resource provides information about the disclosure Earnings Per Share Disclosures [Hierarchy] which has the name EarningsPerShareDisclosuresHierarchy which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Earnings Per Share Disclosures [Hierarchy]
Name:	EarningsPerShareDisclosuresHierarchy
Parent Topic:	EarningsPerShare
Documentation:	Disclosure of information about earnings per share.
Commentary:
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
US GAAP XBRL Taxonomy Text Block:	NO TEXT BLOCK
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/EarningsPerShare \| Machine-readable \| Human-readable

References to Accounting Standards Codification (ASC) for Concepts in Disclosure

Item	Description	Reference
1	FASB: Topic:740 Subtopic:10 Section:25 Paragraph:3	http://asc.fasb.org/extlink&oid=68052875&loc=d3e28200-109314
2	FASB: Topic:740 Subtopic:30 Section:50 Paragraph:2 Subparagraph:(b)	http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331
3	FASB: Topic:944 Subtopic:740 Section:50 Paragraph:1	http://asc.fasb.org/extlink&oid=6487024&loc=d3e29054-158556

Examples

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

Example Disclosure

Exemplars Available for Disclosure: Machine-Readable | Human-Readable

Entity Name and Text Block or Detailed Disclosure

Prototype

The following is a prototype of this example. The prototype shows the qualities of this disclosure:

Prototype of Disclosure (Representation structure): Machine Readable

Line	Label	Object Class (Data type)	Period Type	Report Element Name
1	Earnings Per Share Disclosures [Hierarchy]	Concept (Text/String)	For Period	added:EarningsPerShareDisclosuresHierarchy
2	Earnings Per Share Reconciliation Disclosure	Concept (Text/String)	For Period	us-gaap:EarningsPerShareReconciliationDisclosure
3	Incremental Common Shares Attributable to Participating Nonvested Shares with Non-forfeitable Dividend Rights	Concept (Shares)	For Period	us-gaap:IncrementalCommonSharesAttributableToParticipatingNonvestedSharesWithNonForfeitableDividendRights

Business Rules

The following is a summary of the mechanical business rules for this disclosure. The mechanical business rules tie the facts of this disclosure together and also can be used to query for this disclosure:

Business Rules for Disclosure: Machine-Readable

From	Arcrole (predicate)	To
disclosures:EarningsPerShareDisclosuresHierarchy	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:EarningsPerShareDisclosuresHierarchy	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy

Disclosure Checklist

The following is a list of the accounting related business rules for this disclosure. (Note that this is a work in progress)

Manual Disclosure Checklist Items

Item	Level	Disclosure Checklist Item Label	Commentary	Related

Taxonomy

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

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Last updated: 5/4/2016 4:10:57 PM