Disclosure Information: Capital Units [Roll Forward]
   
Label: Capital Units [Roll Forward]
Name: CapitalUnits
Parent Topic: Equity
Documentation: Disclosure of activity in an entity's capital units or capital shares.
Commentary: Unclear if this is a roll forward or a hierarchy. Entities use this for both. Seems that entities are misinterpreting this as for corporations, seems that capital units relates to partnerships. Need to add disclosure for hierarchy.
Level: Detail
Concept arrangement pattern: [Roll Forward]
Completion state: Not started
Status: Good example
Exemplars: 8 examples
Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/Equity
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:CapitalUnits 
This disclosure:

   - MUST be represented as the Concept Arrangement Pattern: cm:RollForward
   - MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:ScheduleOfCapitalUnitsTextBlock
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:CapitalUnits drules-arcroles:disclosure-equivalentTextblock us-gaap:ScheduleOfCapitalUnitsTextBlock
disclosures:CapitalUnits drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollForward
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
BEAM INC | BEAM INC | GRAINGER W W INC | GRAINGER W W INC | RANGE RESOURCES CORP | RANGE RESOURCES CORP | TEXTRON INC | TEXTRON INC |

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Last updated: 12/11/2019 11:29:59 AM