——定义
金融工具(按定义)公允价值的全部披露, 包括金融资产和金融负债(统称), 定义), and the measurements of those instruments as well as disclosures related to the fair value of non-financial 资产 and liabilities. 对金融工具的披露, 资产, and liabilities would include: (1) the fair value of the required items together with their 账面价值s (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, 账面价值, 实际利率, 和成熟, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, 地区, 或者经济特征来识别集中度, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b)关于公允价值变动对收益影响的讨论, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (定义) and desired information.
+引用
参考文献1:http://www.xbrl.org/2003/role/presentationRef
出版商FASB
财务会计准则表(FAS)
数量107
15款
款模拟
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参考文献2:http://www.xbrl.org/2003/role/presentationRef
出版商FASB
财务会计准则表(FAS)
数量107
-第15C、15D段
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参考文献3:http://www.xbrl.org/2003/role/presentationRef
出版商FASB
财务会计准则表(FAS)
数量107
-第3、10、14、15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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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.
参考文献4:http://www.xbrl.org/2003/role/presentationRef
出版商FASB
财务会计准则表(FAS)
数量157
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参考文献5:http://www.xbrl.org/2003/role/presentationRef
出版商FASB
-Name会计准则编纂
825年的主题
小标题10
部分50
段21
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出版商FASB
财务会计准则表(FAS)
数量133
-第44A、44B段
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参考文献7:http://www.xbrl.org/2003/role/presentationRef
出版商FASB
-Name会计准则编纂
825年的主题
小标题10
部分50
段10
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出版商FASB
-Name会计准则编纂
825年的主题
小标题10
部分50
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出版商FASB
-Name会计准则编纂
820年的主题
小标题10
部分50
段2
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-Name会计准则编纂
825年的主题
小标题10
部分50
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参考文献11:http://www.xbrl.org/2003/role/presentationRef
出版商FASB
-Name会计准则编纂
825年的主题
小标题10
部分50
段16
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参考文献12:http://www.xbrl.org/2003/role/presentationRef
出版商FASB
财务会计准则表(FAS)
数量107
段15 b
- a、b分段
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参考文献13:http://www.xbrl.org/2003/role/presentationRef
出版商FASB
财务会计准则表(FAS)
数量159
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+细节
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名称空间前缀: |
us-gaap_ |
新葡京类型: |
nonnum: textBlockItemType |
平衡式: |
na |
期类型: |
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