Disclosure informationAccelerated Share Repurchases [Hierarchy]

The following resource provides information about the disclosure Accelerated Share Repurchases [Hierarchy] which has the name AcceleratedShareRepurchases which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Accelerated Share Repurchases [Hierarchy]
Name:	AcceleratedShareRepurchases
Parent Topic:	DistinguishingLiabilitiesFromEquity
Documentation:	Disclosure of accelerated share repurchase (ASR) programs.
Commentary:
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
Exemplar Viewer:	AcceleratedShareRepurchases
US GAAP XBRL Taxonomy Text Block:	us-gaap:AcceleratedShareRepurchasesTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/OtherLiabilities \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:505 Subtopic:30 Section:25 Paragraph:5	http://asc.fasb.org/extlink&oid=6405686&loc=d3e22802-112653

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
APPLIED MICRO CIRCUITS CORP TextBlock \| Edwards Lifesciences Corp TextBlock \| Guar Global Ltd. TextBlock \| LEMAITRE VASCULAR INC TextBlock \| OUTERWALL INC TextBlock \| Western Refining, 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	Accelerated Share Repurchases [Hierarchy]	Concept (Text/String)	For Period		added:AcceleratedShareRepurchasesHierarchy
2	Accelerated Share Repurchases, Initial Price Paid Per Share	Concept (Share)	For Period		us-gaap:AcceleratedShareRepurchasesInitialPricePaidPerShare
3	Accelerated Share Repurchases, Final Price Paid Per Share	Concept (Share)	For Period		us-gaap:AcceleratedShareRepurchasesFinalPricePaidPerShare
4	Accelerated Share Repurchases, Description of Adjustment to Initial Price Paid	Concept (Text/String)	For Period		us-gaap:AcceleratedShareRepurchasesDescriptionOfAdjustmentToInitialPricePaid
5	Accelerated Share Repurchases, Settlement Payment or Receipt	Concept (Monetary)	As Of	Debit	us-gaap:AcceleratedShareRepurchasesSettlementPaymentOrReceipt
6	Accelerated Share Repurchases, Adjustment to Recorded Amount	Concept (Monetary)	For Period	Debit	us-gaap:AcceleratedShareRepurchasesAdjustmentToRecordedAmount
7	Accelerated Share Repurchases, Cash or Stock Settlement	Concept (Text/String)	For Period		us-gaap:AcceleratedShareRepurchasesCashOrStockSettlement

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:AcceleratedShareRepurchases	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:AcceleratedShareRepurchases	rules-arcroles:disclosure-equivalentTextblock	us-gaap:AcceleratedShareRepurchasesTextBlock
disclosures:AcceleratedShareRepurchases	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:

To the extent possible under law, the person who associated CC0 with this work has waived all copyright and related or neighboring rights to this work.

Last updated: 5/4/2016 4:10:13 PM