- Definition
股东权益的全部披露,由父母实体和非反对利息的部分组成,如果有的话,包括其他综合收益(适用)。包括但不限于:(1)普通股,首选股票,额外付费资本,其他资本和保留收益;(2)其他综合收益的每分类累计余额和综合收益总额;(3)单独账目的变更的数量和性质,包括授权和突出的股票数量,在行使和转换时发出的股份数,以及其他综合收益,重新分类对净收入的调整;(4)每类股票的权利和特权授权;(5)财政部股票的基础,如果以外的费用,以及财政股票的金额和会计待遇,大量购买超额市场;(6)每股支付或支付或支付的股息,并在每次提出的每一阶层支付的总额;(7)股息限制和拖欠累计首选股息(总额和每股金额);(8)保留收益拨款或限制,如股息限制;(9)对会计原则的变化影响,初步采用新的会计原则和纠正以前发布的财务报表中的错误; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.
+参考文献
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-section 04.
-Article 3
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB.
-Name Accounting Standards Codification
-topic 505.
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
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参考文献4:http://www.xbrl.org/2003/role/presentationref
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB.
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6521494
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
- 43.
-Section B.
-paragraph 7,11a
-Chapter 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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 13: http://www.xbrl.org/2003/role/presentationRef
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
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参考18:http://www.xbrl.org/2003/role/presentationref
-Publisher FASB.
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-Publisher FASB.
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Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
- 名称会计原则董事会意见(APB)
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-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 22: http://www.xbrl.org/2003/role/presentationRef
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