Disclosure Information: Earnings Per Share Summary [Hierarchy]
Label: Earnings Per Share Summary [Hierarchy]
Name: EarningsPerShareDisclosuresHierarchy
Parent Topic: EarningsPerShare
Documentation: Disclosure of summary information about earnings per share. Generally provided at the bottom of the income statement
Commentary: BASE3
Level: Detail
Concept arrangement pattern: [Hierarchy]
Completion state: WIP
Exemplars: {no examples yet]
Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/EarningsPerShare

Prototype for disclosure: Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Earnings Per Share Summary [Hierarchy] Abstract added:EarningsPerShareDisclosuresHierarchy
2 Earnings Per Share, Basic Concept (Text/String) For Period us-gaap:EarningsPerShareBasic
3 Weighted Average Number of Shares Outstanding, Basic Concept (Shares) For Period us-gaap:WeightedAverageNumberOfSharesOutstandingBasic

Business Rules for Disclosure: Controlled Natural Language
Rules for disclosure: disclosures:EarningsPerShareDisclosuresHierarchy 
This disclosure:

   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES total/balance/restated concept: us-gaap:EarningsPerShareBasic
   - OFTEN (not always) contains Level 4 Disclosure Detail concept: us-gaap:WeightedAverageNumberOfSharesOutstandingBasic

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:EarningsPerShareDisclosuresHierarchy drules-arcroles:disclosure-hasConceptArrangementPattern cm:Hierarchy
disclosures:EarningsPerShareDisclosuresHierarchy drules-arcroles:disclosure-oftenContainsConcept us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
cm:Hierarchy drules-arcroles:conceptArrangementPattern-requiresConcept us-gaap:EarningsPerShareBasic

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure


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Last updated: 12/11/2019 11:31:05 AM