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Accounting changes and new accounting guidance
Accounting changes and new accounting guidance
Accounting changes and new accounting guidance
X
- Definition
This item represents the disclosure necessary for reporting accounting changes and error corrections. It includes the conveyance of information necessary fo
understand all aspects and required disclosure information concerning all changes and error corrections that may be reported in the Company's financial stat
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 154
-Paragraph 17, 22, 25, 26
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 1
-Section N
+ Details
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BNY Mellon XBRL • XBRL Rendering • Last update 5.9.2011
see corresponding XBRL tags and definitions*
3 Months Ended
Mar. 31, 2011
Note 2 – Accounting changes and new accounting guidance
ASU 2010-6 – Improving Disclosures About Fair Value Measurements
In January 2010, the FASB issued ASU 2010-6, “Improving Disclosures about Fair Value Measurements.” This amended
ASC 820 to clarify existing requirements regarding disclosures of inputs and valuation techniques and levels of
disaggregation. Effective March 31, 2011, this ASU required new disclosures about Level 3 purchases, sales, issuances and
settlements in the roll-forward activity for fair value measurements. This ASU is required in interim and annual financial
statements. See Note 15 of the Notes to Consolidated Financial Statements for these disclosures.
ASU 2010-29 – Disclosure of Supplementary Pro Forma Information for Business Combinations
In December 2010, the FASB issued ASU 2010-29, “Disclosure of Supplementary Pro Forma Information for Business
Combinations.” This ASU specified that if a public entity presents comparative financial statements, the entity would disclose
revenue and earnings of the combined entity as though the business combination(s) that occurred during the current year
had occurred as of the beginning of the comparable prior annual reporting period only. This ASU also expanded the
supplemental pro forma disclosures under Topic 805 to include a description of the nature and amount of material,
nonrecurring pro forma adjustments directly attributable to the business combination. The ASU was effective prospectively
for business combinations consummated on or after Jan. 1, 2011.
ASU 2010-28 – When to Perform Step 2 of the Goodwill Impairment Test for Reporting Units with Zero or Negative Carrying
Amounts
In December 2010, the FASB issued ASU 2010-28, “When to Perform Step 2 of the Goodwill Impairment Test for Reporting
Units with Zero or Negative Carrying Amounts.” This ASU requires an entity with reporting units that have carrying amounts
that are zero or negative to assess whether it is more likely than not that the reporting units’ goodwill is impaired. If the entity
determines that it is more likely than not that the goodwill of one or more of its reporting units is impaired, the entity should
perform Step 2 of the goodwill impairment test for those reporting unit(s). Any resulting goodwill impairment should be
recorded as a cumulative effect adjustment to beginning retained earnings in the period of adoption. Any goodwill
impairments occurring after the initial adoption should be included in earnings as required by Section 350. The ASU was
effective for interim and annual periods beginning after Dec. 15, 2010.
ting changes and error corrections. It includes the conveyance of information necessary for a user of the Company's financial information to
ning all changes and error corrections that may be reported in the Company's financial statements for the period.
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