Disclosure informationShare-based Payment Award, Stock Options, Valuation Assumptions [Hierarchy]

The following resource provides information about the disclosure Share-based Payment Award, Stock Options, Valuation Assumptions [Hierarchy] which has the name SharebasedPaymentAwardStockOptionsValuationAssumptions which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Share-based Payment Award, Stock Options, Valuation Assumptions [Hierarchy]
Name:	SharebasedPaymentAwardStockOptionsValuationAssumptions
Parent Topic:	StockCompensation
Documentation:	Disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.
Commentary:	Not sure if this should be allowed. Basically, this is a set of Level 3 Text Block disclosures. Or rather, this could be used to discover the Level 1 Text Block.
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	Completed
Status:	QUESTION
Exemplar Viewer:	SharebasedPaymentAwardStockOptionsValuationAssumptions
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/CompensationRelatedCostsStockCompensation \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:718 Subtopic:10 Section:50 Paragraph:2 Subparagraph:(f)(2)	http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

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
3M CO TextBlock \| BOEING CO TextBlock \| CATERPILLAR INC TextBlock \| CHEVRON CORP TextBlock \| COCA COLA CO TextBlock \| DUPONT E I DE NEMOURS & CO TextBlock \| GOLDMAN SACHS GROUP INC TextBlock \| HOME DEPOT INC TextBlock \| INTERNATIONAL BUSINESS MACHINES CORP TextBlock \| JOHNSON & JOHNSON TextBlock \| JPMORGAN CHASE & CO TextBlock \| MCDONALDS CORP TextBlock \| Merck & Co. Inc. TextBlock \| NIKE INC TextBlock \| TRAVELERS COMPANIES, INC. TextBlock \| UNITEDHEALTH GROUP INC TextBlock \| VERIZON COMMUNICATIONS INC TextBlock \| WAL MART STORES INC TextBlock \| WALT DISNEY CO/ 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	Report Element Name
1	Stock-Based Compensation [Hierarchy]	Abstract		us-gaap:DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
2	Stock-Based Compensation Expense [Text Block]	Concept (Text Block (HTML))	For Period	us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
3	Stock Option Activity [Text Block]	Concept (Text Block (HTML))	For Period	us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
4	Stock Option Assumptions [Text Block]	Concept (Text Block (HTML))	For Period	us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
5	Restricted Stock Units and Restricted Stock Activity [Text Block]	Concept (Text Block (HTML))	For Period	us-gaap:ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock
6	Performance Shares Activity [Text Block]	Concept (Text Block (HTML))	For Period	us-gaap:ScheduleOfNonvestedPerformanceBasedUnitsActivityTableTextBlock
7	General Employees' Stock Purchase Plan (GESPP) [Text Block]	Concept (Text Block (HTML))	For Period	us-gaap:ScheduleOfShareBasedCompensationEmployeeStockPurchasePlanActivityTableTextBlock

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:SharebasedPaymentAwardStockOptionsValuationAssumptions	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:SharebasedPaymentAwardStockOptionsValuationAssumptions	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
disclosures:SharebasedPaymentAwardStockOptionsValuationAssumptions	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:

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Last updated: 5/4/2016 4:10:22 PM