US GAAP taxonomy – Signage Value Decision Tree
The purpose of this posting is to provide a proposed decision tree for determining the correct signage (i.e., positive or negative) for any monetary, percentage, or numerical value tagged in XBRL format using the US GAAP taxonomy ("UGT"). Read More →
March 17, 2015
US GAAP taxonomy – Deferred Taxes 1.2.1
The purpose of this posting is to respond to a recent conversation in which an individual adamantly expressed the mistaken belief that it is appropriate to characterize the difference between a deferred tax liability and a deferred tax asset, net of valuation allowance as "before jurisdictional netting". Read More →
March 17, 2015
US GAAP taxonomy - Deferred Taxes 1.2
The purpose of this posting is to summarize the use of the US GAAP taxonomy ("UGT") deferred tax asset and liability elements. This posting is a continuation of the previous Deferred Taxes 1.0 and 1.1 discussions. Read More →
January 27, 2015
US GAAP taxonomy – Deferred Taxes 1.1
The purpose of this posting is to clarify the reference in Deferred Taxes 1.0 published on December 14, 2014 to the financial statements of Apple, Inc. ("Apple") as of and for the year ended September 27, 2014 included in its Form 10-K filed October 27, 2014 with respect to its reported "Net deferred tax liabilities". Read More →
December 20, 2014
US GAAP taxonomy – Deferred Taxes 1.0
In this discussion, we will consider "Deferred Tax Liabilities, Net" and "Deferred Tax Assets, Net" that are two specific elements in the 2015 draft of the US GAAP taxonomy ("UGT"). The reason for discussing these two concepts is to highlight issues with the UGT modeling, which is the first of three pillars that contribute to Data Quality. Read More →
December 14, 2014
US GAAP taxonomy - Dimensional Modeling 1.2
In this discussion, we will consider the misconception that multiple dimensions (i.e., [Axes]) in combination can provide an aggregation (i.e., summation) or hierarchal specificity to a fact. Refer to the US GAAP taxonomy - Dimensional Modeling 1.0 posting on October 21, 2014 for background information. Read More →
November 24, 2014
US GAAP taxonomy - Dimensional Modeling 1.1
In this discussion, we will consider the misconception that a dimension (i.e., [Axis]) can provide additional information. Refer to the US GAAP taxonomy - Dimensional Modeling 1.0 posting on October 21, 2014 for background information. Read More →
October 21, 2014
US GAAP taxonomy - Dimensional Modeling 1.0
A discussion of certain fundamental concepts and terminology related to XBRL dimensions with respect to the US GAAP taxonomy ("UGT"). This discussion is used for the basis of future discussions. Read More →
October 21, 2014
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