Disclosure Information: Fair Value Measurements, Recurring and Nonrecurring [Hierarchy]
   
Label: Fair Value Measurements, Recurring and Nonrecurring [Hierarchy]
Name: FairValueMeasurementsRecurringAndNonrecurring
Parent Topic: FairValueMeasurement
Documentation: Disclosure of information about assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity that are measured at fair value on a recurring and/or nonrecurring basis in periods after initial recognition.
Commentary: This disclosure needs more work.
Level: Detail
Concept arrangement pattern: [Hierarchy]
Completion state: Not started
Status: Test set
Exemplars: 4 examples
Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures

Prototype for disclosure: Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name

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

   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
   - MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:FairValueMeasurementsRecurringAndNonrecurring drules-arcroles:disclosure-equivalentTextblock us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock
disclosures:FairValueMeasurementsRecurringAndNonrecurring drules-arcroles:disclosure-hasConceptArrangementPattern cm:Hierarchy

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
ALLSTATE CORP | CHS INC | CIGNA CORP | Philip Morris International Inc. |

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This work is licensed under a Creative Commons License.

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