——定义
The entire disclosure for shareholders' equity, 由归属于母公司的部分和非控制权益组成, 如果有任何, including other comprehensive income (as applicable). 包括, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, 条款, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, 准重组后新增留存收益及准重组消除亏损的生效日期, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.
+引用
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-Name Accounting Standards Codification
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-Name Accounting Research Bulletin (ARB)
43号
B部分
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破产法1
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-Name Statement of Financial Accounting Standard (FAS)
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+细节
名称: |
us-gaap_StockholdersEquityNoteDisclosureTextBlock |
Namespace Prefix: |
us-gaap_ |
体育平台类型: |
nonnum:textBlockItemType |
Balance Type: |
na |
Period Type: |
持续时间 |