- Definition
股东权益的全部披露,由母公司实体归因于部分的部分和非控制权(如果有),包括其他综合收入(如适用)。包括但不限于:(1)普通股的余额,优先股,额外的带薪资本,其他资本和保留收益;(2)每个综合收入和综合收入总数的每个分类的累积余额;(3)单独帐户中变更的金额和性质,包括授权和未偿还的股票数量,行使和转换后发行的股份数量以及其他全面收入,对净收入重新分类的调整;(4)授权的每类股票的权利和特权;(5)库存股票的基础,如果其他成本除外,以及在超过市场中明显购买的财政部股票的金额和会计待遇;(6)每股支付或应支付的股息,以及每股股票的总股票;(7)拖欠股息限制和累积的首选股息(总计和每股金额);(8)保留收入拨款或限制,例如股息限制;(9)会计原则变更的影响,最初采用新会计原则以及对先前发行的财务报表中错误的纠正; (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
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
- 第04节
-Article 3
Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
- 主题505
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-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
- 第02节
- 第29、30、31段
-Article 5
参考4:http://www.xbrl.org/2003/role/presentationref
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- 名称员工会计公告(SAB)
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-uri http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656
Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
- 部分b
- 第7段,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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-uri http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644
Reference 15: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
-Number 210
- 第08节
-Paragraph d
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 210
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参考18:http://www.xbrl.org/2003/role/presentationref
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
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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.
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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-number 129
-Paragraph 2, 3, 4, 5, 6, 7, 8
-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 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
- 名称会计原则董事会意见(APB)
-Number 12
-Paragraph 10
-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.
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