- 定义
整个披露关联方transactions, including the nature of the relationship(s), a description of the transactions, the amount of the transactions, the effects of any change in the method of establishing the terms of the transaction from the previous period, stated interest rate, expiration date, terms and manner of settlement per the agreement with the related party, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and this control affects the operating results or financial position, disclosure includes the nature of the control relationship even if there are no transactions between the entities. Disclosure may also include the aggregate amount of current and deferred tax expense for each statement of earnings presented where the entity is a member of a group that files a consolidated tax return, the amount of any tax related balances due to or from affiliates as of the date of each statement of financial position presented, the principal provisions of the method by which the consolidated amount of current and deferred tax expense is allocated to the members of the group and the nature and effect of any changes in that method. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
+参考
参考1:http://www.xbrl.org/2003/role/presentationref
-Publisher FASB
- 名称会计标准编纂
- 主题235
- 掩埋10
- S99节
- 段1
-subparagraph(SX 210.4-08。(k))
-uri http://asc.fasb.org/extlink&oid=6881521&loc=d3E23780-122690
参考2:http://www.xbrl.org/2003/role/presentationref
-Publisher SEC
- 名称调节S-X(SX)
-Number 210
- 第3A章
-Section 04
-Paragraph b
参考3:http://www.xbrl.org/2003/role/presentationref
-Publisher FASB
- 财务会计标准(FAS)名称声明
-Number 57
- 第1-4段
- 律师事务所的参考已被会计标准标准编纂,对2009年9月15日之后的临时和年度有效。此参考可以帮助用户从以前的会计层次结构过渡,并将从该分类学的未来版本中删除。
参考4:http://www.xbrl.org/2003/role/presentationref
-Publisher FASB
- 名称会计标准编纂
-Topic 850
- 掩埋10
- 第50节
- 第5段
-uri http://asc.fasb.org/extlink&oid=64577730&loc=d3e39678-107864
Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
- 名称调节S-X(SX)
-Number 210
- 4个
-Section 08
-Paragraph k
参考文献6:http://www.xbrl.org/2003/role/presentationref
-Publisher FASB
- 名称会计标准编纂
-Topic 850
- 掩埋10
- 第50节
- 第6段
-uri http://asc.fasb.org/extlink&oid=64577730&loc=d3e39691-107864
参考7:http://www.xbrl.org/2003/role/presentationref
-Publisher FASB
- 名称会计标准编纂
-Topic 850
- 掩埋10
- 第50节
- 段1
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864
参考8:http://www.xbrl.org/2003/role/presentationref
-Publisher FASB
- 名称会计标准编纂
-Topic 850
- 掩埋10
- 第50节
- 段4
-uri http://asc.fasb.org/extlink&oid=64577730&loc=d3e39622-107864
参考9:http://www.xbrl.org/2003/role/presentationref
-Publisher FASB
- 名称会计标准编纂
-Topic 850
- 掩埋10
- 第50节
- 段3
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864
+详细信息
姓名: |
US-GAAP_RELELATEDPARTYTRANSACTIONSDISCLOSURETEXTBLOCK |
名称空间前缀:
|
美国-GAAP |
数据类型: |
nonnum:textblockitemtype |
余额类型: |
na |
周期类型: |
duration |