Disclosure informationBusiness Acquisitions, by Acquisition [Hierarchy]

The following resource provides information about the disclosure Business Acquisitions, by Acquisition [Hierarchy] which has the name BusinessAcquisitionsByAcquisition which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Business Acquisitions, by Acquisition [Hierarchy]
Name:	BusinessAcquisitionsByAcquisition
Parent Topic:	BusinessCombinations
Documentation:	Disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities (excludes leveraged buyouts).
Commentary:	This needs a lot of work.
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	BusinessAcquisitionsByAcquisition
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/BusinessCombinations \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:805 Subtopic:10 Section:50 Paragraph:2	http://asc.fasb.org/extlink&oid=65885119&loc=d3e1392-128463
2	FASB: Topic:805 Subtopic:10 Section:50 Paragraph:3	http://asc.fasb.org/extlink&oid=65885119&loc=d3e1486-128463

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 \| AMERICAN EXPRESS CO TextBlock \| CATERPILLAR INC TextBlock \| CISCO SYSTEMS, INC. TextBlock \| UNITED TECHNOLOGIES CORP /DE/ TextBlock \| WALT DISNEY CO/ 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	Business Acquisitions, by Acquisition [Table]	Table			us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Business Acquisition [Axis]	Axis			us-gaap:BusinessAcquisitionAxis
5	Business Acquisition, Acquiree [Domain]	Member			us-gaap:BusinessAcquisitionAcquireeDomain
6	Series of Individually Immaterial Business Acquisitions [Member]	Member			us-gaap:SeriesOfIndividuallyImmaterialBusinessAcquisitionsMember
7	Business Acquisition [Line Items]	LineItems			us-gaap:BusinessAcquisitionLineItems
8	Business Acquisitions, by Acquisition [Hierarchy]	Concept (Text/String)	For Period		added:BusinessAcquisitionsByAcquisitionHierarchy
9	Business Acquisition, Entity Acquired and Reason for Acquisition [Abstract]	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionEntityAcquiredAndReasonForAcquisitionAbstract
10	Business Acquisition, Name of Acquired Entity	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionNameOfAcquiredEntity
11	Business Acquisition, Description of Acquired Entity	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionDescriptionOfAcquiredEntity
12	Business Combination, Reason for Business Combination	Concept (Text/String)	For Period		us-gaap:BusinessCombinationReasonForBusinessCombination
13	Business Acquisition, Standard Industrial Classification (SIC Code) for Acquired Entity	Concept (Integer)	For Period		us-gaap:BusinessAcquisitionStandardIndustrialClassificationSICCodeForAcquiredEntity
14	Business Acquisition, Percentage of Voting Interests Acquired	Concept (Percent)	As Of		us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired
15	Business Acquisition, Planned Restructuring Activities, Description	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionPlannedRestructuringActivitiesDescription
16	Business Acquisition, Revenue Reported by Acquired Entity for Last Annual Period	Concept (Monetary)	For Period	Credit	us-gaap:BusinessAcquisitionRevenueReportedByAcquiredEntityForLastAnnualPeriod
17	Business Acquisition, Date of Acquisition [Abstract]	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionDateOfAcquisitionAbstract
18	Business Acquisition, Date of Acquisition Agreement	Concept (Date String)	For Period		us-gaap:BusinessAcquisitionDateOfAcquisitionAgreement
19	Business Acquisition, Effective Date of Acquisition	Concept (Date String)	For Period		us-gaap:BusinessAcquisitionEffectiveDateOfAcquisition
20	Business Acquisition, Period Results Included in Combined Entity	Concept (Date String)	For Period		us-gaap:BusinessAcquisitionPeriodResultsIncludedInCombinedEntity
21	Business Acquisition, Preacquisition Contingency [Abstract]	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionPreacquisitionContingencyAbstract
22	Business Acquisition, Preacquisition Contingency, Description	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionPreacquisitionContingencyDescription
23	Business Acquisition, Preacquisition Contingency, Amount	Concept (Monetary)	As Of	Credit	us-gaap:BusinessAcquisitionPreacquisitionContingencyAmount
24	Business Acquisition, Preacquisition Contingency, Description of Settlement	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionPreacquisitionContingencyDescriptionOfSettlement
25	Business Acquisition, Preacquisition Contingency, Amount of Settlement	Concept (Monetary)	As Of	Credit	us-gaap:BusinessAcquisitionPreacquisitionContingencyAmountOfSettlement
26	Business Acquisition, Preexisting Relationship [Abstract]	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionPreexistingRelationshipAbstract
27	Business Acquisition, Preexisting Relationship, Description	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionPreexistingRelationshipDescription
28	Business Acquisition, Preexisting Relationship, Gain (Loss) Recognized	Concept (Monetary)	As Of	Debit	us-gaap:BusinessAcquisitionPreexistingRelationshipGainLossRecognized
29	Business Acquisition, Cost of Acquired Entity [Abstract]	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionCostOfAcquiredEntityAbstract
30	Business Acquisition, Cost of Acquired Entity, Description of Purchase Price Components	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionCostOfAcquiredEntityDescriptionOfPurchasePriceComponents
31	Business Combination, Cost of Acquired Entity, Equity Interests Issued and Issuable, Fair Value Method	Concept (Text/String)	For Period		us-gaap:BusinessCombinationCostOfAcquiredEntityEquityInterestsIssuedAndIssuableFairValueMethod
32	Business Acquisition, Purchase Price Allocation [Abstract]	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionPurchasePriceAllocationAbstract
33	Business Acquisition, Purchase Price Allocation, Methodology	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionPurchasePriceAllocationMethodology
34	Business Acquisition, Purchase Price Allocation, Status	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionPurchasePriceAllocationStatus
35	Business Acquisition, Purchase Price Allocation, Current Assets, Description	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionPurchasePriceAllocationCurrentAssetsDescription
36	Business Acquisition, Purchase Price Allocation, Noncurrent Assets, Description	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionPurchasePriceAllocationNoncurrentAssetsDescription
37	Business Acquisition, Purchase Price Allocation, Intangible Assets, Description	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsDescription
38	Business Acquisition, Purchase Price Allocation, Current Liabilities, Description	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionPurchasePriceAllocationCurrentLiabilitiesDescription
39	Business Acquisition, Purchase Price Allocation, Noncurrent Liabilities, Description	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionPurchasePriceAllocationNoncurrentLiabilitiesDescription

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:BusinessAcquisitionsByAcquisition	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:BusinessAcquisitionsByAcquisition	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock
disclosures:BusinessAcquisitionsByAcquisition	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:BusinessAcquisitionsByAcquisition	rules-arcroles:disclosure-requiresAxis	us-gaap:BusinessAcquisitionAxis

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 4:10:28 PM