Disclosure Information: Deferred Policy Acquisition Costs and Value of Business Acquired [Roll Up]
   
Label: Deferred Policy Acquisition Costs and Value of Business Acquired [Roll Up]
Name: DeferredPolicyAcquisitionCostsAndValueOfBusinessAcquiredRollUp
Parent Topic: NewAccountingPronouncements
Documentation: Roll up of the details of the carrying (unamortized) amount as of the balance sheet date of deferred policy acquisition costs and value of business acquired (also called present value of future profits).
Commentary:
Level: Detail
Concept arrangement pattern: [Roll Up]
Completion state: WIP
Status:
Templates:
Exemplars: Example
Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/AccountingChangesAndErrorCorrections
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Deferred Policy Acquisition Costs and Value of Business Acquired [Roll Up] Abstract us-gaap:DeferredPolicyAcquisitionCostsAndValueOfBusinessAcquiredAbstract
2 Deferred Policy Acquisition Costs Concept (Monetary) As Of Debit us-gaap:DeferredPolicyAcquisitionCosts
3 Value of Business Acquired (VOBA) Concept (Monetary) As Of Debit us-gaap:ValueOfBusinessAcquiredVOBA
4 Deferred Policy Acquisition Costs and Value of Business Acquired, Total Concept (Monetary) As Of Debit us-gaap:DeferredPolicyAcquisitionCostsAndValueOfBusinessAcquired
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:DeferredPolicyAcquisitionCostsAndValueOfBusinessAcquiredRollUp 
This disclosure:

   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
   - MUST contain the Level 4 Detailed concept: us-gaap:DeferredPolicyAcquisitionCostsAndValueOfBusinessAcquired
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:DeferredPolicyAcquisitionCostsAndValueOfBusinessAcquiredRollUp drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
disclosures:DeferredPolicyAcquisitionCostsAndValueOfBusinessAcquiredRollUp drules-arcroles:disclosure-requiresConcept us-gaap:DeferredPolicyAcquisitionCostsAndValueOfBusinessAcquired
cm:Thing cm-arcroles:class-subClass disclosures:DeferredPolicyAcquisitionCostsAndValueOfBusinessAcquiredRollUp
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Visual example
Example

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Last updated: 5/12/2021 3:19:32 PM

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