Accounting Standards Codification: 480 - Distinguishing Liabilities From Equity | ASC | GAAP Plus

# Reference Report Element
1 480 10 S99 3A (12)(c) Redeemable Noncontrolling Interest, Equity, Common, Carrying Amount
2 480 10 S99 3A (12)(c) Redeemable Noncontrolling Interest, Equity, Common, Fair Value
3 480 10 S99 3A (12)(c) Redeemable Noncontrolling Interest, Equity, Other, Fair Value
4 480 10 S99 3A (12)(c) Redeemable Noncontrolling Interest, Equity, Other, Carrying Amount
5 480 10 S99 3A (12)(c) Redeemable Noncontrolling Interest, Equity, Fair Value
6 480 10 S99 3A (12)(c) Redeemable Noncontrolling Interest, Equity, Preferred, Fair Value
7 480 10 S99 3A (12)(c) Redeemable Noncontrolling Interest, Equity, Carrying Amount
8 480 10 S99 3A (12)(c) Redeemable Noncontrolling Interest, Equity, Preferred, Carrying Amount
9 480 10 S99 3A (16)(c) Redeemable Noncontrolling Interest, Equity, Carrying Amount
10 480 10 S99 3A (16)(c) Redeemable Noncontrolling Interest, Equity, Preferred, Carrying Amount
11 480 10 S99 3A (16)(c) Redeemable Noncontrolling Interest, Equity, Common, Fair Value
12 480 10 S99 3A (16)(c) Redeemable Noncontrolling Interest, Equity, Other, Fair Value
13 480 10 S99 3A (16)(c) Redeemable Noncontrolling Interest, Equity, Other, Carrying Amount
14 480 10 S99 3A (16)(c) Redeemable Noncontrolling Interest, Equity, Fair Value
15 480 10 S99 3A (16)(c) Redeemable Noncontrolling Interest, Equity, Preferred, Fair Value
16 480 10 S99 3A (16)(c) Redeemable Noncontrolling Interest, Equity, Common, Carrying Amount
17 480 10 S99 3A (3) Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest
18 480 10 45 2A Schedule of Financial Instruments Subject to Mandatory Redemption by Settlement Terms [Axis]
19 480 10 45 2A Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Excess of Liabilities over Assets
20 480 10 45 2A Financial Instruments Subject to Mandatory Redemption Disclosure [Table Text Block]
21 480 10 45 2A Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Excess of Assets over Liabilities
22 480 10 45 2A Schedule of Financial Instruments Subject to Mandatory Redemption [Table]
23 480 10 S99 3A Preferred Stock, Reason why Security is Not Redeemable
24 480 10 S99 3A Reclassifications of Temporary to Permanent Equity
25 480 10 S99 3A Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Reason for Uncertain Redemption
26 480 10 S99 3A 14 Noncontrolling Interest, Change in Redemption Value
27 480 10 S99 3A 14 Redeemable Noncontrolling Interest, Equity, Preferred, Carrying Amount
28 480 10 S99 3A 14 Redeemable Noncontrolling Interest, Equity, Common, Fair Value
29 480 10 S99 3A 14 Redeemable Noncontrolling Interest, Equity, Other, Fair Value
30 480 10 S99 3A 14 Redeemable Noncontrolling Interest, Equity, Other, Carrying Amount
31 480 10 S99 3A 14 Redeemable Noncontrolling Interest, Equity, Common, Carrying Amount
32 480 10 S99 3A 14 Redeemable Noncontrolling Interest, Equity, Carrying Amount
33 480 10 S99 3A 14 Redeemable Noncontrolling Interest, Equity, Preferred, Fair Value
34 480 10 S99 3A 14 Redeemable Noncontrolling Interest, Equity, Fair Value
35 480 10 S99 3A 15 Redeemable Noncontrolling Interest, Equity, Fair Value
36 480 10 S99 3A 15 Redeemable Noncontrolling Interest, Equity, Preferred, Carrying Amount
37 480 10 S99 3A 15 Redeemable Noncontrolling Interest, Equity, Common, Fair Value
38 480 10 S99 3A 15 Redeemable Noncontrolling Interest, Equity, Other, Carrying Amount
39 480 10 S99 3A 15 Noncontrolling Interest, Change in Redemption Value
40 480 10 S99 3A 15 Redeemable Noncontrolling Interest, Equity, Preferred, Fair Value
41 480 10 S99 3A 15 Redeemable Noncontrolling Interest, Equity, Carrying Amount
42 480 10 S99 3A 15 Redeemable Noncontrolling Interest, Equity, Common, Carrying Amount
43 480 10 S99 3A 15 Redeemable Noncontrolling Interest, Equity, Other, Fair Value
44 480 10 S99 3A 16(c) Noncontrolling Interest, Change in Redemption Value
45 480 10 S99 3A 24(b) Redeemable Noncontrolling Interest, Equity, Redemption Value
46 480 10 S99 3A 24(b) Redeemable Noncontrolling Interest, Equity, Other, Redemption Value
47 480 10 S99 3A 24(b) Redeemable Noncontrolling Interest, Equity, Common, Redemption Value
48 480 10 S99 3A 24(b) Redeemable Noncontrolling Interest, Equity, Preferred, Redemption Value
49 480 10 50 1 Trust Preferred Securities Subject to Mandatory Redemption [Member]
50 480 10 S99 1 (CFRR 211.02) Schedule of Stock by Class [Table]
51 480 10 50 1 Schedule of Financial Instruments Subject to Mandatory Redemption [Table]
52 480 10 50 1 Warrants and Rights Subject to Mandatory Redemption [Member]
53 480 10 50 1 Participating Preferred Stock Subject to Mandatory Redemption [Member]
54 480 10 50 1 Schedule of Financial Instruments Subject to Mandatory Redemption by Settlement Terms [Axis]
55 480 10 50 1 Securities Subject to Mandatory Redemption [Member]
56 480 10 50 1 Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Description
57 480 10 50 1 Financial Instruments Subject to Mandatory Redemption, Financial Instrument [Domain]
58 480 10 50 1 Financial Instruments Subject to Mandatory Redemption Disclosure [Table Text Block]
59 480 10 50 1 Mandatorily Redeemable Preferred Stock [Member]
60 480 10 50 1 Derivatives Subject to Mandatory Redemption [Member]
61 480 10 50 1 Debentures Subject to Mandatory Redemption [Member]
62 480 10 50 1 Cumulative Preferred Stock Subject to Mandatory Redemption [Member]
63 480 10 50 1 Convertible Preferred Stock Subject to Mandatory Redemption [Member]
64 480 10 50 1 Common Stock Subject to Mandatory Redemption [Member]
65 480 10 50 1 Subordinated Debentures Subject to Mandatory Redemption [Member]
66 480 10 50 1 Noncumulative Preferred Stock Subject to Mandatory Redemption [Member]
67 480 10 S99 1 Redeemable Preferred Stock [Member]
68 480 10 S99 1 Temporary Equity, Accounting Treatment
69 480 10 S99 1 Temporary Equity, Description
70 480 10 S99 1 Temporary Equity, Par Value
71 480 10 S99 1 Temporary Equity, by Class of Stock [Table]
72 480 10 S99 1 Temporary Equity [Table Text Block]
73 480 10 S99 1 Temporary Equity, Carrying Amount, Period Increase (Decrease)
74 480 10 S99 1 Temporary Equity, Redemption Price Per Share
75 480 10 S99 1 Schedule of Stock by Class [Table Text Block]
76 480 10 S99 1 Temporary Equity, Par or Stated Value Per Share
77 480 10 50 2 Trust Preferred Securities Subject to Mandatory Redemption [Member]
78 480 10 50 2 (a) Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Share Value, Amount, Noncurrent
79 480 10 50 2 (a) Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Number of Shares
80 480 10 50 2 (a) Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Share Value, Amount
81 480 10 50 2 (a) Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Fair Value of Shares
82 480 10 50 2 (a) Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Share Value, Amount, Current
83 480 10 50 2 (b) Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Impact of Changes in Fair Value of Shares on Amount
84 480 10 50 2 (b) Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Impact of Changes in Fair Value of Shares on Number of Shares
85 480 10 50 2 (c) Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Maximum Amount
86 480 10 50 2 (d) Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Maximum Number of Shares
87 480 10 50 2 (e) Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Contract Limit
88 480 10 50 2 (f)(1) Option Indexed to Issuer's Equity, Strike Price
89 480 10 50 2 (f)(1) Forward Contract Indexed to Issuer's Equity, Forward Rate Per Share
90 480 10 50 2 (f)(2) Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Number of Shares Indexed
91 480 10 50 2 (f)(3) Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Forward Price or Option Strike Price, Shares, Settlement Date
92 480 10 S99 2 (SAB Topic 3.C) Adjustments to Additional Paid in Capital, Increase in Carrying Amount of Redeemable Preferred Stock
93 480 10 S99 2 (SAB Topic 3.C) Increase in Carrying Amount of Redeemable Preferred Stock
94 480 10 45 2 Distributions on Mandatorily Redeemable Securities
95 480 10 50 2 Debentures Subject to Mandatory Redemption [Member]
96 480 10 50 2 Schedule of Financial Instruments Subject to Mandatory Redemption by Settlement Terms [Axis]
97 480 10 50 2 Securities Subject to Mandatory Redemption [Member]
98 480 10 50 2 Financial Instruments Subject to Mandatory Redemption, Financial Instrument [Domain]
99 480 10 50 2 Financial Instruments Subject to Mandatory Redemption Disclosure [Table Text Block]
100 480 10 50 2 Subordinated Debentures Subject to Mandatory Redemption [Member]
101 480 10 50 2 Warrants and Rights Subject to Mandatory Redemption [Member]
102 480 10 50 2 Common Stock Subject to Mandatory Redemption [Member]
103 480 10 50 2 Cumulative Preferred Stock Subject to Mandatory Redemption [Member]
104 480 10 50 2 Derivatives Subject to Mandatory Redemption [Member]
105 480 10 50 2 Schedule of Financial Instruments Subject to Mandatory Redemption [Table]
106 480 10 50 2 Mandatorily Redeemable Preferred Stock [Member]
107 480 10 50 2 Noncumulative Preferred Stock Subject to Mandatory Redemption [Member]
108 480 10 50 2 Participating Preferred Stock Subject to Mandatory Redemption [Member]
109 480 10 50 2 Convertible Preferred Stock Subject to Mandatory Redemption [Member]
110 480 10 25 4 Noncumulative Preferred Stock Subject to Mandatory Redemption [Member]
111 480 10 25 4 Mandatorily Redeemable Preferred Stock, Fair Value Disclosure
112 480 10 50 4 Financial Instrument Subject to Mandatory Redemption, Par Value Per Share
113 480 10 25 13 Fair Value Adjustment of Warrants
114 480 10 55 63 Option Indexed to Issuer's Equity [Axis]
115 480 10 55 63 Option Indexed to Issuer's Equity, Equity [Table]
116 480 10 55 63 Option Indexed to Issuer's Equity, Type [Axis]
117 480 10 55 63 Option Indexed to Issuer's Equity [Table]
118 480 10 55 63 Option Indexed to Issuer's Equity, Classification
119 480 10 55 63 Schedule of Options Indexed to Issuer's Equity [Table Text Block]