- Definition
The item represents the difference, if any, between the amount at which an investment accounted for under the equity method of accounting is carried (reported) on the balance sheet and the amount of underlying equity in net assets the reporting Entity has in the investee. A difference can arise between the carrying value of the equity method investment and the value of the Entity's amount of underlying equity in net assets of the investee, for example, from appreciation of certain assets which is not recognized in earnings, but is recognized in other comprehensive income (a separate component of shareholders' equity) by the investee.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 18
-Paragraph 20
-Subparagraph a(3)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (a)(3)
-URI http://asc.fasb.org/extlink&oid=6382943&loc=d3e33918-111571
+ Details
Name: |
us-gaap_EquityMethodInvestmentDifferenceBetweenCarryingAmountAndUnderlyingEquity |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |