Disclosure Information: Consolidation, Variable Interest Entity, Policy [Policy Text Block]
   
Label: Consolidation, Variable Interest Entity, Policy [Policy Text Block]
Name: ConsolidationVariableInterestEntityPolicyPolicyTextBlock
Parent Topic: PrinciplesOfConsolidation
Documentation: Disclosure of accounting policy for consolidation to describe the significant judgments and assumptions made in determining whether a variable interest held by the entity requires the variable interest entity to be consolidated and (or) disclose information about its involvement with the variable interest entity; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; and the significant factors considered and judgments made in determining that the power to direct the activities that significantly impact the economic performance of the variable interest entity are shared (as defined).
Commentary: Missing [Table]
Level: Detail
Concept arrangement pattern: [Level 2 Text Block]
Completion state: Not started
Status:
Templates:
Exemplars: Example
Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements
Line Label Object Class (Data type) Period Type Balance Report Element Name
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:ConsolidationVariableInterestEntityPolicyPolicyTextBlock 
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:ConsolidationVariableInterestEntityPolicy
   - MUST contain the Level 4 Detailed concept: us-gaap:ConsolidationVariableInterestEntityPolicy
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-subClass disclosures:ConsolidationVariableInterestEntityPolicyPolicyTextBlock
disclosures:ConsolidationVariableInterestEntityPolicyPolicyTextBlock drules-arcroles:disclosure-equivalentTextblock us-gaap:ConsolidationVariableInterestEntityPolicy
disclosures:ConsolidationVariableInterestEntityPolicyPolicyTextBlock drules-arcroles:disclosure-hasConceptArrangementPattern cm:Level2TextBlock
disclosures:ConsolidationVariableInterestEntityPolicyPolicyTextBlock drules-arcroles:disclosure-requiresConcept us-gaap:ConsolidationVariableInterestEntityPolicy
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
ALLSTATE CORP | BANK OF AMERICA CORP /DE/ | CIGNA CORP | CISCO SYSTEMS, INC. | FEDERAL HOME LOAN MORTGAGE CORP | FORD MOTOR CO | TIME WARNER INC. |
Visual example
Example

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Last updated: 5/12/2021 3:18:22 PM

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