Disclosure informationOption Indexed to Issuers Equity, by Option Type and Position [Hierarchy]

The following resource provides information about the disclosure Option Indexed to Issuers Equity, by Option Type and Position [Hierarchy] which has the name OptionIndexedToIssuersEquity which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Option Indexed to Issuers Equity, by Option Type and Position [Hierarchy]
Name:	OptionIndexedToIssuersEquity
Parent Topic:	DistinguishingLiabilitiesFromEquity
Documentation:	Disclosure of the freestanding option contracts issued by an entity that are indexed to, and potentially settled in, an entity's own stock.
Commentary:	Good example.
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
Exemplar Viewer:	OptionIndexedToIssuersEquity
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfOptionsIndexedToIssuersEquityTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/Equity \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB:	http://asc.fasb.org/extlink&oid=6513800
2	FASB: Topic:480 Subtopic:10 Section:55 Paragraph:63	http://asc.fasb.org/extlink&oid=6924035&loc=d3e23176-110880
3	FASB: Topic:815 Subtopic:40 Section:50 Paragraph:3	http://asc.fasb.org/extlink&oid=6445032&loc=d3e90193-114008
4	FASB: Topic:815 Subtopic:40 Section:50 Paragraph:4	http://asc.fasb.org/extlink&oid=6445032&loc=d3e90198-114008
5	FASB: Topic:815 Subtopic:40 Section:50 Paragraph:5	http://asc.fasb.org/extlink&oid=6445032&loc=d3e90205-114008

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
AIRWARE LABS CORP. TextBlock \| ALANCO TECHNOLOGIES INC TextBlock \| Bullfrog Gold Corp. TextBlock \| DigitalTown, Inc. TextBlock \| GROWLIFE, INC. TextBlock \| IRONCLAD PERFORMANCE WEAR CORP TextBlock \| MICRON TECHNOLOGY INC TextBlock \| MobileSmith, Inc. TextBlock \| PIZZA INN HOLDINGS, INC /MO/ TextBlock \| RICKS CABARET INTERNATIONAL INC TextBlock \| SANGUI BIOTECH INTERNATIONAL INC TextBlock \| SIERRA BANCORP TextBlock \| SINGLE TOUCH SYSTEMS INC TextBlock \| Sky Harvest Energy Corp. TextBlock \| WORLDS INC TextBlock \|

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	Balance	Report Element Name
1	Option Indexed to Issuer's Equity, by Option Type and Position [Table]	Table			us-gaap:OptionIndexedToIssuersEquityEquityTable
2	Option Indexed to Issuer's Equity [Axis]	Axis			us-gaap:OptionIndexedToIssuersEquityEquityAxis
3	Option Indexed to Issuer's Equity, Type [Domain]	Member			us-gaap:OptionIndexedToIssuersEquityTypeDomain
4	Call Option [Member]	Member			us-gaap:CallOptionMember
5	Put Option [Member]	Member			us-gaap:PutOptionMember
6	Exchange Traded Options [Member]	Member			us-gaap:ExchangeTradedOptionsMember
7	Employee Stock Option [Member]	Member			us-gaap:EmployeeStockOptionMember
8	Position [Axis]	Axis			us-gaap:PositionAxis
9	Position [Domain]	Member			us-gaap:PositionDomain
10	Long [Member]	Member			us-gaap:LongMember
11	Short [Member]	Member			us-gaap:ShortMember
12	Option Indexed to Issuer's Equity [Line Items]	LineItems			us-gaap:OptionIndexedToIssuersEquityLineItems
13	Option Indexed to Issuer's Equity [Hierarchy]	Concept (ERROR)	ERROR		added:OptionIndexedToIssuersEquityHierarchy
14	Option Indexed to Issuer's Equity, Strike Price	Concept (Share)	For Period		us-gaap:OptionIndexedToIssuersEquityStrikePrice1
15	Option Indexed to Issuer's Equity, Shares	Concept (Shares)	For Period		us-gaap:OptionIndexedToIssuersEquityShares
16	Option Indexed to Issuer's Equity, Indexed Shares	Concept (Shares)	As Of		us-gaap:OptionIndexedToIssuersEquityIndexedShares
17	Option Indexed to Issuer's Equity, Settlement Date	Concept (Date)	For Period		us-gaap:OptionIndexedToIssuersEquitySettlementDateOrDates
18	Option Indexed to Issuer's Equity, Classification	Concept (Text/String)	For Period		us-gaap:OptionIndexedToIssuersEquityClassification
19	Option Indexed to Issuer's Equity, Settlement Alternatives	Concept (Text/String)	For Period		us-gaap:OptionIndexedToIssuersEquitySettlementAlternatives
20	Option Indexed to Issuer's Equity, Settlement Alternatives, Cash, at Fair Value	Concept (Monetary)	As Of	Debit	us-gaap:OptionIndexedToIssuersEquitySettlementAlternativesCashAtFairValue
21	Option Indexed to Issuer's Equity, Settlement Alternatives, Shares, at Fair Value	Concept (Shares)	As Of		us-gaap:OptionIndexedToIssuersEquitySettlementAlternativesSharesAtFairValue
22	Option Indexed to Issuer's Equity, Contract Reclassification	Concept (Text/String)	For Period		us-gaap:OptionIndexedToIssuersEquityContractReclassification
23	Option Indexed to Issuer's Equity, Redeemable Stock, Redemption Requirements, Amount	Concept (Monetary)	As Of	Credit	us-gaap:OptionIndexedToIssuersEquityRedeemableStockRedemptionRequirementsAmount1

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:OptionIndexedToIssuersEquity	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:OptionIndexedToIssuersEquity	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfOptionsIndexedToIssuersEquityTextBlock
disclosures:OptionIndexedToIssuersEquity	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:OptionIndexedToIssuersEquity	rules-arcroles:disclosure-requiresAxis	us-gaap:PositionAxis
disclosures:OptionIndexedToIssuersEquity	rules-arcroles:disclosure-requiresAxis	us-gaap:OptionIndexedToIssuersEquityEquityAxis

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 4:10:13 PM