Disclosure informationBrokers and Dealers Accounting Policies [Policy Text Block]

The following resource provides information about the disclosure Brokers and Dealers Accounting Policies [Policy Text Block] which has the name BrokersAndDealersPolicies which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Brokers and Dealers Accounting Policies [Policy Text Block]
Name:	BrokersAndDealersPolicies
Parent Topic:	FinancialServicesBrokersAndDealers
Documentation:	Disclosure of information about accounting policies of entities with broker/dealer related activities.
Commentary:
SEC Level:	Detail
Information model:	[Level 2 Text Block]
Completion state:	Not started
Status:
Exemplar Viewer:	BrokersAndDealersPolicies
US GAAP XBRL Taxonomy Text Block:	us-gaap:IndustrySpecificPoliciesBrokerDealerTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/AccountingPolicies \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:235 Subtopic:10 Section:50 Paragraph:3	http://asc.fasb.org/extlink&oid=68058157&loc=d3e18780-107790
2	FASB: Topic:940 Subtopic:10 Section:05 Paragraph:1	http://asc.fasb.org/extlink&oid=68080064&loc=d3e40179-110945

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 of Disclosure: Machine-readable

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

Entity Name and Text Block or Detailed Disclosure
COHEN & STEERS INC TextBlock \| FBR & Co. TextBlock \| FXCM Inc. TextBlock \| GILMAN CIOCIA, INC. TextBlock \| Hilltop Holdings Inc. TextBlock \| ONE XL CORP TextBlock \| SEI INVESTMENTS CO TextBlock \| ViewPoint Financial Group Inc. TextBlock \|

Prototype

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

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:BrokersAndDealersPolicies	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:BrokersAndDealersPolicies	rules-arcroles:disclosure-equivalentTextblock	us-gaap:IndustrySpecificPoliciesBrokerDealerTextBlock

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 4:11:02 PM