- Definition
This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents Available-for-sale Securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities which are categorized as Available-for-sale.
+参考
参考1：http：//www.xbrl.org/2003/role/presentationref
-Publisher FASB
- 名称会计标准编纂
- 主题320
-SubTopic 10
-Section 25
- 段1
-subparagraph（b）
-uri http：//asc.fasb.org/extlink&oid=7534914&loc=d3E22054-111558
参考2：http：//www.xbrl.org/2003/role/presentationref
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-number 115
- 第12段
-subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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.
参考3：http：//www.xbrl.org/2003/role/presentationref
-Publisher FASB
- 名称会计标准编纂
- 可销售的证券
-URI http://asc.fasb.org/extlink&oid=6505594
+详细信息
| 姓名： |
us-gaap_AvailableForSaleSecuritiesFairValueDisclosure |
|
Namespace Prefix:
|
us-gaap_ |
| Data Type: |
xbrli:monetaryItemType |
| Balance Type: |
借方 |
| Period Type: |
立即的 |