Disclosure informationFair Value Option Note [Note Level]

The following resource provides information about the disclosure Fair Value Option Note [Note Level] which has the name FairValueOptionDisclosure which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Fair Value Option Note [Note Level]
Name:	FairValueOptionDisclosure
Parent Topic:	FairValueMeasurement
Documentation:	Entire footnote for the fair value of financial instruments, fair value option.
Commentary:
SEC Level:	NoteLevel
Information model:	[Level 1 Text Block]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	FairValueOptionDisclosure
US GAAP XBRL Taxonomy Text Block:	us-gaap:FairValueOptionTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:825 Subtopic:10 Section:50 Paragraph:28	http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612
2	FASB: Topic:825 Subtopic:10 Section:50 Paragraph:30	http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612
3	FASB: Topic:825 Subtopic:10 Section:50 Paragraph:31	http://asc.fasb.org/extlink&oid=6957238&loc=d3e14210-108612
4	FASB: Topic:825 Subtopic:10 Section:50 Paragraph:32	http://asc.fasb.org/extlink&oid=6957238&loc=d3e14217-108612

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
BANK OF AMERICA CORP /DE/ TextBlock \| JPMORGAN CHASE & CO TextBlock \| MORGAN STANLEY TextBlock \| PRUDENTIAL FINANCIAL INC TextBlock \|

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	Balance	Report Element Name
1	Fair Value Option [Abstract]	Abstract			bac:FairValueOptionAbstract
2	Fair Value, Option	Concept (Text Block (HTML))	For Period		us-gaap:FairValueOptionTextBlock

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:FairValueOptionDisclosure	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:FairValueOptionDisclosure	rules-arcroles:disclosure-equivalentTextblock	us-gaap:FairValueOptionTextBlock
disclosures:FairValueOptionDisclosure	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Level1TextBlock

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 4:11:05 PM