Disclosure informationForward Contract Indexed to Issuers Equity, by Equity Type [Hierarchy]

The following resource provides information about the disclosure Forward Contract Indexed to Issuers Equity, by Equity Type [Hierarchy] which has the name ForwardContractIndexedToIssuersEquity which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Forward Contract Indexed to Issuers Equity, by Equity Type [Hierarchy]
Name:	ForwardContractIndexedToIssuersEquity
Parent Topic:	DistinguishingLiabilitiesFromEquity
Documentation:	Disclosure of freestanding forward contracts issued by an entity that are indexed to, and potentially settled in an entity's own stock.
Commentary:
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
Exemplar Viewer:	ForwardContractIndexedToIssuersEquity
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfForwardContractsIndexedToIssuersEquityTextBlock
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: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
TARGET CORP 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	Report Element Name
1	Forward Contract Indexed to Issuer's Equity, by Equity Type [Table]	Table		us-gaap:ForwardContractIndexedToIssuersEquityTable
2	Forward Contract Indexed to Issuer's Equity, Type [Axis]	Axis		us-gaap:ForwardContractIndexedToIssuersEquityTypeAxis
3	Forward Contract Indexed to Issuer's Equity, Type [Domain]	Member		us-gaap:ForwardContractIndexedToIssuersEquityTypeDomain
4	Forward Contract Indexed to Issuer's Equity [Line Items]	LineItems		us-gaap:ForwardContractIndexedToIssuersEquityLineItems
5	Forward Contract Indexed to Issuer's Equity [Hierarchy]	Concept (Text/String)	For Period	added:ForwardContractIndexedToIssuersEquityHierarchy
6	Forward Contract Indexed to Issuer's Equity, Forward Rate Per Share	Concept (Share)	For Period	us-gaap:ForwardContractIndexedToIssuersEquityForwardRate
7	Forward Contract Indexed to Issuer's Equity, Shares	Concept (Shares)	For Period	us-gaap:ForwardContractIndexedToIssuersEquityShares
8	Forward Contract Indexed to Issuer's Equity, Indexed Shares	Concept (Shares)	As Of	us-gaap:ForwardContractIndexedToIssuersEquityIndexedShares
9	Forward Contract Indexed to Issuer's Equity, Settlement Date or Dates	Concept (Date)	For Period	us-gaap:ForwardContractIndexedToIssuersEquitySettlementDateOrDates
10	Forward Contract Indexed to Issuer's Equity, Classification	Concept (Text/String)	For Period	us-gaap:ForwardContractIndexedToIssuersEquityClassification
11	Forward Contract Indexed to Issuer's Equity, Settlement Alternatives	Concept (Text/String)	For Period	us-gaap:ForwardContractIndexedToIssuersEquitySettlementAlternatives
12	Forward Contract Indexed to Issuer's Equity, Settlement Alternatives, at Fair Value	Concept (Text/String)	For Period	us-gaap:ForwardContractIndexedToIssuersEquitySettlementAlternativesAtFairValue
13	Forward Contract Indexed to Issuer's Equity, Contract Reclassification	Concept (Text/String)	For Period	us-gaap:ForwardContractIndexedToIssuersEquityContractReclassification
14	Forward Contract Indexed to Issuer's Equity, Redeemable Stock, Redemption Requirements	Concept (Text/String)	For Period	us-gaap:ForwardContractIndexedToIssuersEquityRedeemableStockRedemptionRequirements

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:ForwardContractIndexedToIssuersEquity	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:ForwardContractIndexedToIssuersEquity	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfForwardContractsIndexedToIssuersEquityTextBlock
disclosures:ForwardContractIndexedToIssuersEquity	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:ForwardContractIndexedToIssuersEquity	rules-arcroles:disclosure-requiresConcept	us-gaap:ForwardContractIndexedToIssuersEquityForwardRate

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 4:10:14 PM