——定义
The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, 包括背景, 时机, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).
+引用
Reference 1: http://www.xbrl.org/2003/role/presentationRef
出版商FASB
-Name Statement of Financial Accounting Standard (FAS)
数量141
-第51、52段
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.
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出版商FASB
-Name Accounting Standards Codification
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小标题10
部分50
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附录F
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数量141 r
段67 - 73
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.
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出版商FASB
-Name Emerging Issues Task Force (EITF)
数量88 - 16
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出版商FASB
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805年的主题
小标题10
部分50
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-Name Accounting Standards Codification
805年的主题
小标题20
部分50
段1
uri http://asc.美财会委.org/extlink&oid = 6910749&loc = d3e4845 - 128472
+细节
名称: |
us-gaap_BusinessCombinationDisclosureTextBlock |
名称空间前缀: |
us-gaap_ |
新葡京类型: |
nonnum:textBlockItemType |
平衡式: |
na |
期类型: |
持续时间 |