Best Practice Examples of Disclosures for Campaign to Improve Disclosure Quality

Provides a summary of best practice examples of the Level 3 Disclosure Text Block and Level 4 Disclosure Detail from XBRL-based public company financial filings to the SEC for each of the listed disclosures. Note that this is a work in progress and will be improved over time. Note that you can CLICK on the Text Block or Detail headers to view the disclosure in the XBRL Cloud Viewer.

Downloadable Documentation: Intermediate Accounting Resource: Disclosure Best Practices (Proof of Concept)

  1. Asset Retirement Obligation Roll Forward - disclosures:AssetRetirementObligationRollForwardAnalysisRollForward
  2. Future Estimated Amortization of Finite-lived Intangible Assets Roll Up - disclosures:FiniteLivedIntangibleAssetsFutureAmortizationExpenseRollUp
  3. Inventory Components Roll Up - disclosures:InventoryNetRollUp
  4. Long-term Debt Maturities Roll Up - disclosures:LongTermDebtMaturities
  5. Long-term Debt Maturities as Hierarchy (no total, not best practice) - disclosures:LongTermDebtMaturities2
  6. Property, Plant, and Equipment Components Roll Up (using Members) - disclosures:PropertyPlantAndEquipmentNetByType2
  7. Property, Plant, and Equipment Components Roll Up (using Line Items) - disclosures:PropertyPlantAndEquipmentNetByTypeRollUp
  8. Future Minimum Lease Payments Under Operating Lease Agreements Roll Up - disclosures:OperatingLeasesFutureMinimumPaymentsDueRollUp
  9. Unrecognized Tax Positions Excluding Amounts Related to Examined Tax Returns Roll Forward - disclosures:UnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward
  10. Income Tax Contingency (this seems to be an ERROR in the use of the text block) - disclosures:IncomeTaxContingency
  11. Reconciliation of Statutory Tax Rate to Effective Tax Rate Roll Up - disclosures:EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationRollUp
  12. Goodwill, by Segment, Roll Forward - disclosures:GoodwillRollForward
  13. Finite-lives Intangible Assets Components Roll Up - disclosures:FiniteLivedIntangibleAssetsNetRollUp
  14. Income (Loss) Before Income Taxes by Domestic and Foreign Roll Up - disclosures:IncomebeforeIncomeTaxDomesticAndForeign
  15. Income Tax Expense (Benefit) Components Roll Up - disclosures:IncomeTaxExpenseBenefitDetails
  16. Product Warranty Liability Accrual Roll Forward - disclosures:ProductWarrantyLiability
  17. Other Noncurrent Liabilities Components Roll Up - disclosures:OtherLiabilitiesNoncurrentHierarchy
  18. Accrued Liabilities, Current, Components Roll Up - disclosures:AccruedLiabilities
  19. Other Noncurrent Assets Components Roll Up - disclosures:OtherAssetsNoncurrent
  20. Allowance for Doubtful Accounts of Financing Type Receivables Roll Forward - disclosures:AllowanceForCreditLossesonFinancingReceivables
  21. Receivables Components Roll Up - disclosures:AccountsNotesLoansAndFinancingReceivable
  22. Accounts Payable and Accrued Liabilities, Current, Components Roll Up - disclosures:AccountsPayableAndAccruedLiabilitiesRollUp
  23. Allocation of Plan Assets for Pension and Other Employee Benefit Plans - disclosures:AllocationOfPlanAssets
  24. Expected Benefit Payments to Pension or Other Benefit Plans Hierarchy - disclosures:ExpectedBenefitPayments
  25. Deferred Tax Asset (Liability) Net Components Roll Up - disclosures:DeferredTaxAssetsAndLiabilities
  26. Projected Benefit Obligation Changes Roll Forward - disclosures:DefinedBenefitPlanBenefitObligationRollForward
  27. Fair Value of Plan Assets Changes Roll Forward - disclosures:DefinedBenefitPlanFairValueOfPlanAssetsRollForward
  28. Warrants or Rights Issued Hierarchy (this is very inconsistent) - disclosures:StockholdersEquityNoteWarrantsOrRights
  29. Earnings Per Share Basic and Diluted Computations (this has XBRL Cloud rendering issues for Level 4 Detail) - disclosures:EarningsPerShareBasicAndDilutedRollUp
  30. Fair Value of Assets and Liabilities Measured on Recurring Basis Roll Forward - disclosures:FairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationCalculationRollForward
  31. Estimated Useful Lives of Finite-lived Intangible Assets Hierarchy (ERROR, this has missing Level 3 Disclosure Text Block) - disclosures:FiniteLivedIntangibleAssetsEstimatedUsefulLives
  32. Future Minimum Payments Receivable under Capital Financing Leases Receivable Roll Up - disclosures:CapitalLeasesFutureMinimumPaymentsReceivableRollUp
  33. Long-lived Tangible Assets by Geographic Area Hierarchy - disclosures:GeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryDisclosure
  34. Revenues to External Customers by Geographic Area Hierarchy - disclosures:RevenuefromExternalCustomersAttributedToForeignCountriesByGeographicArea
  35. Indefinite-lived Intangible Assets Components Roll Up (Rare) - disclosures:IndefinitelivedIntangibleAssets
  36. Interest and Other Income Components Roll Up (Rare) - disclosures:InterestAndOtherIncomeRollUp
  37. Long-term Debt Instruments Set/Hierarchy (NOTE: This disclosure contains a mixture of GOOD and NOT SO GOOD examples. Additional analysis is necessary here.) - disclosures:LongTermDebtInstruments
  38. Restructuring Reserve Components Roll Forward - disclosures:RestructuringReserveByTypeOfCost
  39. Restructuring Charges Roll Up (Comming Soon!) - disclosures:RestructuringChargesRollUp
  40. Net Periodic Benefit Costs Components Roll Up - disclosures:NetBenefitCosts
  41. Assumptions Used for Benefit Plans by Plan Set/Hierarchy - disclosures:AssumptionsUsed
  42. Nonoperating Income (Expense) Components Roll Up - disclosures:OtherNonoperatingIncomeExpense
  43. Share Activity for Restricted Stock Awards Roll Forward - disclosures:SharebasedCompensationArrangementsBySharebasedPaymentAward
  44. Assumptions Used to Estimate Fair Value of Stock Options Set/Hierarchy - disclosures:SharebasedPaymentAwardStockOptionsValuationAssumptions
  45. Accumulated Other Comprehensive Income (Loss) Roll Forward - disclosures:AccumulatedOtherComprehensiveIncomeLoss
  46. Balance Sheet (Comming Soon!) - disclosures:Temp
  47. Income Statement (Comming Soon!) - disclosures:Temp
  48. Statement of Cash Flow (Comming Soon!) - disclosures:Temp
  49. Statement of Comprehensive Income (Comming Soon!) - disclosures:Temp
  50. Combined Income Statement and Statement of Comprehensive Income (Comming Soon!) - disclosures:Temp
  51. Statement of Changes in Equity (Comming Soon!) - disclosures:Temp
  52. Document Information (Comming Soon!) - disclosures:Temp
  53. Entity Information (Comming Soon!) - disclosures:Temp
  54. Document and Entity Information (Comming Soon!) - disclosures:Temp
  55. Assets Roll Up (Comming Soon!) - disclosures:Temp
  56. Basis of Reporting (Comming Soon!) - disclosures:Temp
  57. Nature of Operations (Comming Soon!) - disclosures:Temp
  58. Revenue Recognition Policy (Comming Soon!) - disclosures:Temp
  59. Significant Accounting Policies (Comming Soon!) - disclosures:Temp