• Presentation of Financial Statements (Topic 205) and

    and Property, Plant, and Equipment (Topic 360) No. 2014-08 April 2014 Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity An Amendment of the FASB Accounting Standards Codification® The FASB Accounting Standards Codification® is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied

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  • Xbrl Footnote Tagging Property Plant And

    XBRL Footnote Tagging: Property Plant and Equipment. This course will focus on XBRL tagging of property, plant and equipment disclosures using the GAAP Taxonomy. Get Price; Illustrative examples Business Combinations. IFRS Taxonomy 2011 – Illustrative examples Business Combinations. Examples from IFRS 3 (IE72) representing some of the

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  • Click on the summation icon that appears to the

    Click on the summation icon that appears to the right of B19 In the XBRL. Click on the summation icon that appears to the right School Rutgers University; Course Title BRM 623:340; Uploaded By brand712. Pages 77 This preview shows page 58 - 64 out of 77 pages

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  • PropertyPlantAndEquipmentGross | XBRL US

    Home > Tag > A number of companies have created extensions for property, plant and equipment. Popular Resources. 2019 US GAAP Financial and SEC Reporting Taxonomies XBRL Taxonomy posted Dec, 2018 . 2020 US GAAP Financial and SEC Reporting Taxonomies XBRL Taxonomy posted Dec, 2019. 2020 DEI (Document and Entity Information) XBRL Taxonomy posted Dec, 2019. 2018 US

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  • XBRL Tagging Guide - FRC Taxonomies

    These are handled through an XBRL footnote mechanism which allows preparers freely to attach footnotes to any data item. The rest of this section provides guidance and rules on the tagging of reports. The following section, 5.0, provides guidance and rules on the entry of data values. The rules stated below refer to 'tag' in the singular, but they must also be taken to mean combinations of

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  • XBRL Public Education Seminar - Tuesday, March

    Monetary — The "Receivables" balance on the balance sheet for Level I or, at Level IV, the "Gross Buildings" balance in the Property, Plant and Equipment Footnote. Percent — You would typically see this at Level IV tagging where there would be disclosure of interest rates in the Long Term debt footnote, for example.

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  • XBRL-US Dec2009 Webcast Slides | Debits And

    XBRL-US Dec2009 Webcast Slides - Free download as PDF File (.pdf), Text File (.txt) or view presentation slides online. XBRL for Filers: Implementing XBRL for SEC Reporting XBRL US Webinar slides December 16, 2009

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  • XBRL - XBRL Document Structure - XBRL

    In order to achieve that, the definition linkbase defines "requires-element" relationship between them (for example, Property, Plant and Equipment, Net and Property, Plant and Equipment Disclosures). The fourth relation is "similar-tuples". It resembles "essence-alias" relation but is applied for tuples. It connects two tuples that are equivalents in terms of definition (documentation from

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  • Preparers' Guide for Revised ACRA XBRL Filing

    This document is aimed at accountants and others preparing and filing XBRL (eXtensible Business Reporting Language) financial statements for ACRA Taxonomy 2013 in Singapore. The rules in this document provide guidance on the preparation, validation and filing of financial statements in accordance with ACRA's revised XBRL filing requirements for companies (unlimited or limited by shares).

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  • XBRL - Wikipedia

    XBRL (eXtensible Business Reporting Language) is a freely available and global framework for exchanging business information.XBRL allows the expression of semantic meaning commonly required in business reporting.The language is XML-based and uses the XML syntax and related XML technologies such as XML Schema, XLink, XPath, and Namespaces.One use of XBRL is to define and exchange

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  • XBRL- FAQ » A K Prasad And Co

    Although XBRL improves the quality of financial reporting by companies, an XBRL document may still be successfully 'validated' by the MCA Validation Tool even if the disclosures contained in it are not as per adopted financial statement of the company, and/or inappropriate usage of taxonomy elements, footnotes, text-block tagging, etc. It may be noted that the Ministry has identified few

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  • IAS 16 — Property, Plant and Equipment

    IAS 16 outlines the accounting treatment for most types of property, plant and equipment. Property, plant and equipment is initially measured at its cost, subsequently measured either using a cost or revaluation model, and depreciated so that its depreciable amount is allocated on a systematic basis over its useful life. IAS 16 was reissued in December 2003 and applies to annual periods

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  • Standard & Poor's Compustat User's Guide

    Property, Plant, and Equipment – Total (Net) 12 Total Net Assets 12 Working Capital 12 Retained Earnings Statement (Total $) 13 Retained Earnings 13 Turnover Ratios 13 Accounts Receivable Turnover 13 (Item) as a % of Sales 13 Inventory Turnover 14 Number of Days' Sales 14 Sales per $ Cash and Short-Term Investments 14 Sales per $ Common Equity 14 Sales per $ Gross Assets 15 Sales per

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  • XBRL – An Overview

    Easy location of data – All the information is identified with a unique XBRL tag and this makes locating the data from a vast information repository or from a voluminous report very easy and quick. Since related information is linked (like facts and relevant footnotes), retrieving information is done in no time. 8. Consumer oriented reporting - Consumers can collaborate and share the

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  • Streamlining IFRS reporting with XBRL

    "Detail tagged" footnotes / schedules, tagging CP1 Detail tagging CP2 XBRL team process Oct 10- Jan 11 XBRL team process Mar 11- Oct11. Working with preparers Commercial & Industries Voluntary project April 10- Jan 11 Detailed Tagging Task Force Mar 11 - Oct11 Financial Institutions Financial Institutions Task Force Mar 11 - Oct11 Insurance Cooperation with Insurance contracts project

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  • XBRL - xbrl-cn.org

    Peter Boritz is the architect and chief technical officer for Snappy Reports XBRL. In one of my recent posts, I mentioned the problem of handling changes to labels between filings to the SEC. I noted that: An element contains a label which provides human readability for spoken languages. There can be only one label for any given language and label category combination. A problem occurs if the

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  • IFRS

    Example 9: Reconciliation of changes in property, plant and equipment. These examples are based on illustrative examples from the IFRS for SMEs. They represent how reconciliation of gross carrying amount, accumulated depreciation and carrying amount of property, plant and equipment might be tagged using detailed XBRL tagging. Inline XBRL; ZIP; Example 10: Income tax (expense) and

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  • TUTORIAL ON THE EUROPEAN SINGLE ELECTRONIC FORMAT

    tagging, will come into force in 2020. On top of this, a small number of mandatory mark-ups are listed in Table 1 of Annex II of the RTS on ESEF. Furthermore, starting in 2022, the text disclosures that correspond to the tags listed in table 2 of Annex II will also need to be mandatorily marked up. This is the so-called block tagging requirement.

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  • SEC.gov | Staff Interpretations and FAQs Related

    For example, when filers are tagging a Property, Plant and Equipment note at Level 4, they should use the pre-defined dimensional Schedule of Property Plant and Equipment [Table], and axes; extending members or line items only when necessary. Similarly, filers tagging components of inventory presented with columns for each balance sheet period should use the pre-defined non-dimensional

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  • Frequently Asked Questions - BizFinx

    of Property, Plant and Equipment is an item within the minimum requirement list. Your company will need to submit the value for this item if it is present within your financial statements and leave the item blank if it is not part of your financial statements.

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  • PropertyPlantAndEquipmentNetByTypeRollUp

    property, plant, and equipment. Occasionally, a filer would use the concept us-gaap:PropertyPlantAndEquipmentGross as the total of the detailed breakdown and that total would tie to the balance sheet which contained the gross, accumulated depreciation, net roll up.

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  • XBRL – SriSattva Group

    XBRL Footnote Tagging: Property Plant and Equipment SriSattva – AICPA Global Knowledge Partner Program This course will focus on XBRL tagging of property, plant and equipment disclosures using the U.S. GAAP Taxonomy.

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  • XBRL Footnote Tagging: Property Plant and

    Employee benefit plan auditing Employee benefit plan auditing. Knowledge checks ; Learning ; Technical; Business; People; Leadership; Ethics, integrity & professionalism

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  • XBRL US 2012 National Conference | Pre-Conference Webinar

    XBRL US is the national consortium of xml business reporting standards Notes to the Financial Statements (i) each complete footnote tagged as a single block of text;

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