Disclosure Information: Business Acquisitions, by Acquisition [Hierarchy]
   
Label: Business Acquisitions, by Acquisition [Hierarchy]
Name: BusinessAcquisitionsByAcquisition
Parent Topic: BusinessCombinations
Documentation: Disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities (excludes leveraged buyouts).
Commentary: This needs a lot of work.
Level: Detail
Concept arrangement pattern: [Hierarchy]
Completion state: Completed
Status: Test set
Exemplars: 6 examples
Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/BusinessCombinations

Prototype for disclosure: Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Business Acquisitions, by Acquisition [Table] Table us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTable
2 Legal Entity [Axis] Axis dei:LegalEntityAxis
3 Consolidated Entity [Domain] Member dei:EntityDomain
4 Business Acquisition [Axis] Axis us-gaap:BusinessAcquisitionAxis
5 Business Acquisition, Acquiree [Domain] Member us-gaap:BusinessAcquisitionAcquireeDomain
6 Series of Individually Immaterial Business Acquisitions [Member] Member us-gaap:SeriesOfIndividuallyImmaterialBusinessAcquisitionsMember
7 Business Acquisition [Line Items] LineItems us-gaap:BusinessAcquisitionLineItems
8 Business Acquisitions, by Acquisition [Hierarchy] Abstract added:BusinessAcquisitionsByAcquisitionHierarchy
9 Business Acquisition, Entity Acquired and Reason for Acquisition [Abstract] Concept (Text/String) For Period us-gaap:BusinessAcquisitionEntityAcquiredAndReasonForAcquisitionAbstract
10 Business Acquisition, Name of Acquired Entity Concept (Text/String) For Period us-gaap:BusinessAcquisitionNameOfAcquiredEntity
11 Business Acquisition, Description of Acquired Entity Concept (Text/String) For Period us-gaap:BusinessAcquisitionDescriptionOfAcquiredEntity
12 Business Combination, Reason for Business Combination Concept (Text/String) For Period us-gaap:BusinessCombinationReasonForBusinessCombination
13 Business Acquisition, Standard Industrial Classification (SIC Code) for Acquired Entity Concept (Integer) For Period us-gaap:BusinessAcquisitionStandardIndustrialClassificationSICCodeForAcquiredEntity
14 Business Acquisition, Percentage of Voting Interests Acquired Concept (Percent) As Of us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired
15 Business Acquisition, Planned Restructuring Activities, Description Concept (Text/String) For Period us-gaap:BusinessAcquisitionPlannedRestructuringActivitiesDescription
16 Business Acquisition, Revenue Reported by Acquired Entity for Last Annual Period Concept (Monetary) For Period Credit us-gaap:BusinessAcquisitionRevenueReportedByAcquiredEntityForLastAnnualPeriod
17 Business Acquisition, Date of Acquisition [Abstract] Concept (Text/String) For Period us-gaap:BusinessAcquisitionDateOfAcquisitionAbstract
18 Business Acquisition, Date of Acquisition Agreement Concept (Date String) For Period us-gaap:BusinessAcquisitionDateOfAcquisitionAgreement
19 Business Acquisition, Effective Date of Acquisition Concept (Date String) For Period us-gaap:BusinessAcquisitionEffectiveDateOfAcquisition
20 Business Acquisition, Period Results Included in Combined Entity Concept (Date String) For Period us-gaap:BusinessAcquisitionPeriodResultsIncludedInCombinedEntity
21 Business Acquisition, Preacquisition Contingency [Abstract] Concept (Text/String) For Period us-gaap:BusinessAcquisitionPreacquisitionContingencyAbstract
22 Business Acquisition, Preacquisition Contingency, Description Concept (Text/String) For Period us-gaap:BusinessAcquisitionPreacquisitionContingencyDescription
23 Business Acquisition, Preacquisition Contingency, Amount Concept (Monetary) As Of Credit us-gaap:BusinessAcquisitionPreacquisitionContingencyAmount
24 Business Acquisition, Preacquisition Contingency, Description of Settlement Concept (Text/String) For Period us-gaap:BusinessAcquisitionPreacquisitionContingencyDescriptionOfSettlement
25 Business Acquisition, Preacquisition Contingency, Amount of Settlement Concept (Monetary) As Of Credit us-gaap:BusinessAcquisitionPreacquisitionContingencyAmountOfSettlement
26 Business Acquisition, Preexisting Relationship [Abstract] Concept (Text/String) For Period us-gaap:BusinessAcquisitionPreexistingRelationshipAbstract
27 Business Acquisition, Preexisting Relationship, Description Concept (Text/String) For Period us-gaap:BusinessAcquisitionPreexistingRelationshipDescription
28 Business Acquisition, Preexisting Relationship, Gain (Loss) Recognized Concept (Monetary) As Of Debit us-gaap:BusinessAcquisitionPreexistingRelationshipGainLossRecognized
29 Business Acquisition, Cost of Acquired Entity [Abstract] Concept (Text/String) For Period us-gaap:BusinessAcquisitionCostOfAcquiredEntityAbstract
30 Business Acquisition, Cost of Acquired Entity, Description of Purchase Price Components Concept (Text/String) For Period us-gaap:BusinessAcquisitionCostOfAcquiredEntityDescriptionOfPurchasePriceComponents
31 Business Combination, Cost of Acquired Entity, Equity Interests Issued and Issuable, Fair Value Method Concept (Text/String) For Period us-gaap:BusinessCombinationCostOfAcquiredEntityEquityInterestsIssuedAndIssuableFairValueMethod
32 Business Acquisition, Purchase Price Allocation [Abstract] Concept (Text/String) For Period us-gaap:BusinessAcquisitionPurchasePriceAllocationAbstract
33 Business Acquisition, Purchase Price Allocation, Methodology Concept (Text/String) For Period us-gaap:BusinessAcquisitionPurchasePriceAllocationMethodology
34 Business Acquisition, Purchase Price Allocation, Status Concept (Text/String) For Period us-gaap:BusinessAcquisitionPurchasePriceAllocationStatus
35 Business Acquisition, Purchase Price Allocation, Current Assets, Description Concept (Text/String) For Period us-gaap:BusinessAcquisitionPurchasePriceAllocationCurrentAssetsDescription
36 Business Acquisition, Purchase Price Allocation, Noncurrent Assets, Description Concept (Text/String) For Period us-gaap:BusinessAcquisitionPurchasePriceAllocationNoncurrentAssetsDescription
37 Business Acquisition, Purchase Price Allocation, Intangible Assets, Description Concept (Text/String) For Period us-gaap:BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsDescription
38 Business Acquisition, Purchase Price Allocation, Current Liabilities, Description Concept (Text/String) For Period us-gaap:BusinessAcquisitionPurchasePriceAllocationCurrentLiabilitiesDescription
39 Business Acquisition, Purchase Price Allocation, Noncurrent Liabilities, Description Concept (Text/String) For Period us-gaap:BusinessAcquisitionPurchasePriceAllocationNoncurrentLiabilitiesDescription

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

   - MUST include the Axis/Dimension: us-gaap:BusinessAcquisitionAxis
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
   - MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock

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

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
3M CO | AMERICAN EXPRESS CO | CATERPILLAR INC | CISCO SYSTEMS, INC. | UNITED TECHNOLOGIES CORP /DE/ | WALT DISNEY CO/ |

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Last updated: 12/11/2019 11:30:16 AM