Disclosure Information: Revenue Recognition Policy [Policy Text Block] |
Label: | Revenue Recognition Policy [Policy Text Block] |
Name: | RevenueRecognitionPolicy |
Parent Topic: | AccountingPolicies |
Documentation: | Disclosure of revenue recognition policy of an economic entity. This is a required disclosure for operating companies. This disclosure is not required for holding companies. |
Commentary: | BASE |
Level: | Detail |
Concept arrangement pattern: | [Level 2 Text Block] |
Completion state: | Completed |
Status: | Test set |
Templates: | |
Exemplars: | Example |
Taxonomy Network: | http://fasb.org/us-gaap/role/disclosure/AccountingPolicies |
Line | Label | Object Class (Data type) | Period Type | Balance | Report Element Name |
---|---|---|---|---|---|
1 | Footnote [Abstract] | Abstract | added:FootnoteAbstract | ||
2 | Revenue Recognition, Policy [Policy Text Block] | Concept (Text Block (HTML)) | For Period | us-gaap:RevenueRecognitionPolicyTextBlock |
Business Rules for Disclosure: Controlled Natural Language |
Rules for disclosure: disclosures:RevenueRecognitionPolicy This disclosure: - MUST be represented as the Concept Arrangement Pattern: cm:Level2TextBlock - MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionPolicyTextBlock - OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionSalesOfGoods - OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionSalesOfServices - OR alternative Level 3 Disclosure [Text Block]: us-gaap:InsurancePremiumsRevenueRecognitionPolicy - OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionPremiumsEarnedPolicy - OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionAccountingPolicyGrossAndNetRevenueDisclosure - OR alternative Level 3 Disclosure [Text Block]: us-gaap:GovernmentContractorsRevenueRecognitionPolicyPolicyTextBlock - OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionRealEstateTransactionsPolicy - OR alternative Level 3 Disclosure [Text Block]: us-gaap:ManagementAndInvestmentAdvisoryFeesPolicy - OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionLeasesOperating - OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionLongTermContracts - OR alternative Level 3 Disclosure [Text Block]: us-gaap:UtilityRevenueAndExpenseRecognitionPolicy - OR alternative Level 3 Disclosure [Text Block]: us-gaap:ConstructionContractorsPolicyPolicyTextBlock - OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionDeferredRevenue - OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionServicesRefundableFeesForServices |
Business Rules for Disclosure: Machine-Readable |
From | Arcrole (predicate) | To |
---|---|---|
cm:Thing | cm-arcroles:class-subClass | disclosures:RevenueRecognitionPolicy |
disclosures:RevenueRecognitionPolicy | drules-arcroles:disclosure-equivalentTextblock | us-gaap:RevenueRecognitionPolicyTextBlock |
us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:RevenueRecognitionSalesOfGoods |
disclosures:RevenueRecognitionPolicy | drules-arcroles:disclosure-hasConceptArrangementPattern | cm:Level2TextBlock |
us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:RevenueRecognitionSalesOfServices |
us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:InsurancePremiumsRevenueRecognitionPolicy |
us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:RevenueRecognitionPremiumsEarnedPolicy |
us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:RevenueRecognitionAccountingPolicyGrossAndNetRevenueDisclosure |
us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:GovernmentContractorsRevenueRecognitionPolicyPolicyTextBlock |
us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:RevenueRecognitionRealEstateTransactionsPolicy |
us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:ManagementAndInvestmentAdvisoryFeesPolicy |
us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:RevenueRecognitionLeasesOperating |
us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:RevenueRecognitionLongTermContracts |
us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:UtilityRevenueAndExpenseRecognitionPolicy |
us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:ConstructionContractorsPolicyPolicyTextBlock |
us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:RevenueRecognitionServicesRefundableFeesForServices |
us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:RevenueRecognitionDeferredRevenue |
Exemplars Available for Disclosure: Machine-Readable |
Visual example |
Example |
Last updated: 5/12/2021 3:21:04 PM