Disclosure informationOption Indexed to Issuers Equity Note [Note Level]

The following resource provides information about the disclosure Option Indexed to Issuers Equity Note [Note Level] which has the name OptionIndexedToIssuersEquityDescription which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Option Indexed to Issuers Equity Note [Note Level]
Name:	OptionIndexedToIssuersEquityDescription
Parent Topic:	DistinguishingLiabilitiesFromEquity
Documentation:	Entire footnote for freestanding option contracts issued by an entity that are indexed to, and potentially settled in, an entity's own stock.
Commentary:
SEC Level:	NoteLevel
Information model:	[Level 1 Text Block]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	OptionIndexedToIssuersEquityDescription
US GAAP XBRL Taxonomy Text Block:	us-gaap:OptionIndexedToIssuersEquityDescriptionTextBlock
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:	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
CANYON COPPER CORP. TextBlock \| eCrypt Technologies, Inc. TextBlock \| Energizer Resources, Inc. TextBlock \| Galena Biopharma, Inc. TextBlock \| GREYSTONE LOGISTICS, INC. TextBlock \| KALOBIOS PHARMACEUTICALS INC TextBlock \| ON4 COMMUNICATIONS INC. TextBlock \| ROYAL MINES & MINERALS CORP TextBlock \| Urban Barns Foods Inc. TextBlock \| VASOMEDICAL, INC TextBlock \| WORLDS 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	Footnote [Abstract]	Abstract			added:FootnoteAbstract
2	Option Indexed to Issuers Equity, Description [Text Block]	Concept (Text Block (HTML))	For Period		us-gaap:OptionIndexedToIssuersEquityDescriptionTextBlock

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:OptionIndexedToIssuersEquityDescription	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:OptionIndexedToIssuersEquityDescription	rules-arcroles:disclosure-equivalentTextblock	us-gaap:OptionIndexedToIssuersEquityDescriptionTextBlock
disclosures:OptionIndexedToIssuersEquityDescription	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 4:10:14 PM