Reporting Checklist, US GAAP, Strict, Rules (Working Prototype)

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1 fro:Thing fro-arcroles:class-equivalentClass fro:FinancialReport General purpose financial report created under US GAAP. Strict, best practices.
2 fro:FinancialReport rules-arcroles:financialReport-requiresDisclosure disclosures:DocumentInformation A financial report REQUIRES document information (per SEC EFM rules).
3 disclosures:DocumentInformation rules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:DocumentAndEntityInformation Document information ALLOWS an alternative representation, document and entity information.
4 fro:FinancialReport rules-arcroles:financialReport-requiresDisclosure disclosures:EntityInformation A financial report REQUIRES entity information (per SEC EFM rules).
5 disclosures:EntityInformation rules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:DocumentAndEntityInformation Entity information ALLOWS an alternative representation, document and entity information.
6 fro:FinancialReport rules-arcroles:financialReport-requiresDisclosure disclosures:BalanceSheet A financial report REQUIRES a balance sheet.
7 fro:FinancialReport rules-arcroles:financialReport-requiresDisclosure disclosures:IncomeStatement A financial report REQUIRES an income statement.
8 fro:FinancialReport rules-arcroles:financialReport-requiresDisclosure disclosures:StatementOfComprehensiveIncome A financial report REQUIRES a statement of comprehensive income.
9 disclosures:IncomeStatement rules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:StatementOfIncomeAndComprehensiveIncome An income statement ALLOWS an alternative representation; combined statement of income and comprehensive income.
10 disclosures:CashAndCashEquivalents rules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:CashAndCashEquivalentsDetails A CashAndCashEquivalentsDetails is an ALTERNATIVE to a CashAndCashEquivalents disclosure.
11 disclosures:StatementOfComprehensiveIncome rules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:StatementOfIncomeAndComprehensiveIncome A statement of comprehensive income ALLOWS an alternative representation; combined statement of income and comprehensive income.
12 fro:FinancialReport rules-arcroles:financialReport-requiresDisclosure disclosures:CashFlowStatement A financial report REQUIRES a cash flow statement.
13 fro:FinancialReport rules-arcroles:financialReport-requiresDisclosure disclosures:StatementOfChangesInEquity A financial report REQUIRES a statement of changes in equity.
14 fro:FinancialReport rules-arcroles:financialReport-requiresDisclosure disclosures:NatureOfOperations A financial report REQUIRES nature of operations to be disclosed. (strict)
15 fro:FinancialReport rules-arcroles:financialReport-requiresDisclosure disclosures:BasisOfReporting A financial report REQUIRES the basis of reporting to be disclosed.
16 fro:FinancialReport rules-arcroles:financialReport-requiresDisclosure disclosures:SignificantAccountingPolicies A financial report REQUIRES significant accounting policies to be disclosed.
17 fro:FinancialReport rules-arcroles:financialReport-requiresDisclosure disclosures:RevenueRecognitionPolicy A financial report REQUIRES the revenue recognition policy to be disclosed.
18 fro:FinancialReport rules-arcroles:financialReport-reportsConcept us-gaap:CashAndCashEquivalentsAtCarryingValue IF cash and cash equivalents is reported; THEN the components of inventory disclosure is REQUIRED.
19 fro:FinancialReport rules-arcroles:financialReport-reportsConcept us-gaap:InventoryNet IF inventory is reported; THEN the components of inventory disclosure is REQUIRED.
20 us-gaap:InventoryNet rules-arcroles:reportingLineItem-requiresDisclosure disclosures:InventoryNetRollUp IF inventory is reported; THEN the components of inventory disclosure is REQUIRED.
21 us-gaap:CashAndCashEquivalentsAtCarryingValue rules-arcroles:reportingLineItem-requiresDisclosure disclosures:CashAndCashEquivalents IF cash and cash equivalents is reported; THEN the components of inventory disclosure is REQUIRED.
22 fro:FinancialReport rules-arcroles:financialReport-reportsConcept us-gaap:PropertyPlantAndEquipmentNet IF property, plant and equipment is reported; THEN the components of property, plant and equipment disclosure is REQUIRED.
23 us-gaap:PropertyPlantAndEquipmentNet rules-arcroles:reportingLineItem-requiresDisclosure disclosures:PropertyPlantAndEquipmentNetByTypeRollUp IF property, plant and equipment is reported; THEN the components of property, plant and equipment disclosure is REQUIRED.
24 us-gaap:PropertyPlantAndEquipmentNet rules-arcroles:reportingLineItem-requiresDisclosure disclosures:PropertyPlantAndEquipmentUsefulLives IF property, plant and equipment is reported; THEN the estimated useful lives of property, plant and equipment disclosure is REQUIRED.
25 disclosures:PropertyPlantAndEquipmentNetByTypeRollUp rules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:PropertyPlantAndEquipmentNetByType2 A PropertyPlantAndEquipmentNetByType2 is an ALTERNATIVE to a PropertyPlantAndEquipmentNetByTypeRollUp disclosure.
26 fro:FinancialReport rules-arcroles:financialReport-reportsConcept us-gaap:FiniteLivedIntangibleAssetsNet IF finite-lived intangiable assets is reported; THEN components of finite-lived intangible assets disclosure is REQUIRED.
27 us-gaap:FiniteLivedIntangibleAssetsNet rules-arcroles:reportingLineItem-requiresDisclosure disclosures:FiniteLivedIntangibleAssetsNetRollUp IF finite-lived intangiable assets is reported; THEN components of finite-lived intangible assets disclosure is REQUIRED.
28 us-gaap:FiniteLivedIntangibleAssetsNet rules-arcroles:reportingLineItem-requiresDisclosure disclosures:FiniteLivedIntangibleAssetsEstimatedUsefulLives IF finite-lived intangible assets is reported; THEN estimated useful lives of finite-lived intangible assets disclosure is REQUIRED.
29 fro:FinancialReport rules-arcroles:financialReport-reportsConcept us-gaap:IndefiniteLivedIntangibleAssetsExcludingGoodwill IF indefinite-lived intangible assets is reported; THEN components of indefinite-lived intangible assets disclosure is REQUIRED.
30 us-gaap:IndefiniteLivedIntangibleAssetsExcludingGoodwill rules-arcroles:reportingLineItem-requiresDisclosure disclosures:IndefinitelivedIntangibleAssets IF indefinite-lived intangible assets is reported; THEN components of indefinite-lived intangible assets disclosure is REQUIRED.
31 us-gaap:IndefiniteLivedIntangibleAssetsExcludingGoodwill rules-arcroles:reportingLineItem-requiresDisclosure disclosures:IndefinitelivedIntangibleAssetsRollForward IF indefinite-lived intangible assets is reported; THEN indefinite-lived intangible assets roll forward disclosure is REQUIRED.
32 fro:FinancialReport rules-arcroles:financialReport-reportsConcept us-gaap:Goodwill IF goodwill is reported; THEN a goodwill roll forward disclosure is REQUIRED.
33 us-gaap:Goodwill rules-arcroles:reportingLineItem-requiresDisclosure disclosures:GoodwillRollForward IF a deferred tax asset (liability) is reported; THEN a deferred tax assets (liabilities) disclosure is REQUIRED.
34 fro:FinancialReport rules-arcroles:financialReport-reportsConcept us-gaap:ProductWarrantyAccrual IF product warranty accrual is reported, THEN a roll forward of product liability warranty is REQUIRED.
35 us-gaap:ProductWarrantyAccrual rules-arcroles:reportingLineItem-requiresDisclosure disclosures:ProductWarrantyLiability IF product warranty accrual is reported, THEN a roll forward of product liability warranty is REQUIRED.
36 fro:FinancialReport rules-arcroles:financialReport-reportsConcept us-gaap:LongTermDebt IF long-term debt is reported, THEN a long-term debt maturities and debt instruments disclosures are REQUIRED.
37 us-gaap:LongTermDebt rules-arcroles:reportingLineItem-requiresDisclosure disclosures:LongTermDebtMaturities IF long-term debt is reported, THEN a long-term debt maturities disclosure is REQUIRED.
38 us-gaap:LongTermDebt rules-arcroles:reportingLineItem-requiresDisclosure disclosures:LongTermDebtInstruments IF long-term debt is reported, THEN a long-term debt instruments disclosure is REQUIRED.
39 disclosures:LongTermDebtMaturities rules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:LongTermDebtMaturities2 A LongTermDebtMaturities2 is an ALTERNATIVE to a LongTermDebtMaturities disclosure.
40 fro:FinancialReport rules-arcroles:financialReport-reportsConcept us-gaap:DeferredTaxAssetsLiabilitiesNet IF a deferred tax asset (liability) is reported; THEN a deferred tax assets (liabilities) disclosure is REQUIRED.
41 fro:FinancialReport rules-arcroles:financialReport-reportsConcept us-gaap:IncomeTaxExpenseBenefit IF income tax expense is reported; THEN reconciliation of statutory to effective rate disclosure is REQUIRED.
42 us-gaap:DeferredTaxAssetsLiabilitiesNet rules-arcroles:reportingLineItem-requiresDisclosure disclosures:DeferredTaxAssetsAndLiabilities IF a deferred tax asset (liability) is reported; THEN a deferred tax assets (liabilities) disclosure is REQUIRED.
43 us-gaap:IncomeTaxExpenseBenefit rules-arcroles:reportingLineItem-requiresDisclosure disclosures:EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationRollUp IF income tax expense is reported; THEN reconciliation of statutory to effective rate disclosure is REQUIRED.
44 us-gaap:IncomeTaxExpenseBenefit rules-arcroles:reportingLineItem-requiresDisclosure disclosures:IncomebeforeIncomeTaxDomesticAndForeign IF income tax expense is reported; THEN income tax by taxing juridiction disclosure is REQUIRED.
45 us-gaap:IncomeTaxExpenseBenefit rules-arcroles:reportingLineItem-requiresDisclosure disclosures:IncomeTaxExpenseBenefitDetails IF income tax expense is reported; THEN income tax details disclosure is REQUIRED.
46 fro:FinancialReport rules-arcroles:financialReport-reportsConcept us-gaap:RestructuringReserve IF restructuring reserve is reported; THEN restructuring reserve by type of cost disclosure is REQUIRED.
47 us-gaap:RestructuringReserve rules-arcroles:reportingLineItem-requiresDisclosure disclosures:RestructuringReserveByTypeOfCost IF restructuring reserve is reported; THEN restructuring reserve by type of cost disclosure is REQUIRED.
48 us-gaap:RestructuringReserve rules-arcroles:reportingLineItem-requiresDisclosure disclosures:RestructuringReserveRollForward IF restructuring reserve is reported; THEN restructuring reserve roll forward disclosure is REQUIRED.
49 fro:FinancialReport rules-arcroles:financialReport-reportsConcept us-gaap:DefinedBenefitPlanBenefitObligation IF defined benefit obligation is reported; THEN defined benefit obligation roll forward disclosure is REQUIRED.
50 us-gaap:DefinedBenefitPlanBenefitObligation rules-arcroles:reportingLineItem-requiresDisclosure disclosures:DefinedBenefitPlanBenefitObligationRollForward IF defined benefit obligation is reported; THEN defined benefit obligation roll forward disclosure is REQUIRED.
51 us-gaap:DefinedBenefitPlanBenefitObligation rules-arcroles:reportingLineItem-requiresDisclosure disclosures:DefinedBenefitPlanFairValueOfPlanAssetsRollForward IF defined benefit obligation is reported; THEN fair value of plan assets roll forward disclosure is REQUIRED.
52 us-gaap:DefinedBenefitPlanBenefitObligation rules-arcroles:reportingLineItem-requiresDisclosure disclosures:AllocationOfPlanAssets IF defined benefit obligation is reported; THEN allocation of plan assets disclosure is REQUIRED.
53 us-gaap:DefinedBenefitPlanBenefitObligation rules-arcroles:reportingLineItem-requiresDisclosure disclosures:ExpectedBenefitPayments IF defined benefit obligation is reported; THEN expected benefit payments disclosure is REQUIRED.
54 us-gaap:DefinedBenefitPlanBenefitObligation rules-arcroles:reportingLineItem-requiresDisclosure disclosures:NetBenefitCosts IF defined benefit obligation is reported; THEN net periodic benefit costs by plan disclosure is REQUIRED.
55 us-gaap:DefinedBenefitPlanBenefitObligation rules-arcroles:reportingLineItem-requiresDisclosure disclosures:AssumptionsUsed IF defined benefit obligation is reported; THEN plan assumptions used disclosure is REQUIRED.
56 us-gaap:DefinedBenefitPlanBenefitObligation rules-arcroles:reportingLineItem-requiresDisclosure disclosures:ChangesInProjectedBenefitObligations IF defined benefit obligation is reported; THEN change in projected benefit obligation roll forward disclosure is REQUIRED.
57 fro:FinancialReport rules-arcroles:financialReport-reportsConcept us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax IF accumulated other comprehensive income is reported; THEN accumulated other comprehensive income roll forward disclosure is REQUIRED.
58 us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax rules-arcroles:reportingLineItem-requiresDisclosure disclosures:AccumulatedOtherComprehensiveIncomeLoss IF accumulated other comprehensive income is reported; THEN accumulated other comprehensive income roll forward disclosure is REQUIRED.
59 fro:FinancialReport rules-arcroles:financialReport-reportsConcept us-gaap:AssetRetirementObligation IF accumulated other comprehensive income is reported; THEN accumulated other comprehensive income roll forward disclosure is REQUIRED.
60 us-gaap:AssetRetirementObligation rules-arcroles:reportingLineItem-requiresDisclosure disclosures:AssetRetirementObligationRollForwardAnalysisRollForward IF asset retirement obligation is reported; THEN asset retirement obligation roll forward disclosure is REQUIRED.
61 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:CapitalLeasesFutureMinimumPaymentsPresentValueOfNetMinimumPaymentsRollUp Possible disclosure
62 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:CapitalLeasesFutureMinimumPaymentsReceivableRollUp Possible disclosure
63 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:EarningsPerShareBasicAndDilutedRollUp Possible disclosure
64 disclosures:EarningsPerShareBasicAndDilutedRollUp rules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:EarningsPerShareBasicAndDilutedHierarchy Allows alternative disclosure
65 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:GeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryDisclosure Possible disclosure
66 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:OperatingLeasesFutureMinimumPaymentsReceivableRollUp Possible disclosure
67 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:OperatingLeasesFutureMinimumPaymentsDueRollUp Possible disclosure
68 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:RevenuefromExternalCustomersAttributedToForeignCountriesByGeographicArea Possible disclosure
69 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:IncomeTaxContingency Possible disclosure
70 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:SharebasedCompensationArrangementsBySharebasedPaymentAward Possible disclosure
71 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:UnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward Possible disclosure
72 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:SharebasedPaymentAwardStockOptionsValuationAssumptions Possible disclosure; but this disclosure ONLY is required if there is a share-based compensation plan.
73 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:FairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationCalculationRollForward Possible disclosure

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