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Note 3 - Loans (Details) - Age Analysis of Recorded Investment in Loans (USD $) In Thousands, unless otherwise specified | Dec. 31, 2014 | Dec. 31, 2013
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Financing Receivable, Recorded Investment, Past Due [Line Items] |  |
30 - 59 Days Past Due | $ 24,588 us-gaap_FinancingReceivableRecordedInvestment30To59DaysPastDue | $ 37,367 us-gaap_FinancingReceivableRecordedInvestment30To59DaysPastDue
60 - 89 Days Past Due | 8,615 us-gaap_FinancingReceivableRecordedInvestment60To89DaysPastDue | 13,002 us-gaap_FinancingReceivableRecordedInvestment60To89DaysPastDue
Greater than 90 Days | 33,196 us-gaap_FinancingReceivableRecordedInvestmentEqualToGreaterThan90DaysPastDue | 47,238 us-gaap_FinancingReceivableRecordedInvestmentEqualToGreaterThan90DaysPastDue
Total Past Due | 66,399 us-gaap_FinancingReceivableRecordedInvestmentPastDue | 97,607 us-gaap_FinancingReceivableRecordedInvestmentPastDue
Current | 3,732,255 us-gaap_FinancingReceivableRecordedInvestmentCurrent | 3,325,401 us-gaap_FinancingReceivableRecordedInvestmentCurrent
Total Loans | 3,798,654 us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome | 3,423,008 us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome
Multi-Family Residential [Member] |  |
Financing Receivable, Recorded Investment, Past Due [Line Items] |  |
30 - 59 Days Past Due | 7,721 us-gaap_FinancingReceivableRecordedInvestment30To59DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_MultiFamilyResidentialMember | 14,101 us-gaap_FinancingReceivableRecordedInvestment30To59DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_MultiFamilyResidentialMember
60 - 89 Days Past Due | 1,729 us-gaap_FinancingReceivableRecordedInvestment60To89DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_MultiFamilyResidentialMember | 3,684 us-gaap_FinancingReceivableRecordedInvestment60To89DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_MultiFamilyResidentialMember
Greater than 90 Days | 7,554 us-gaap_FinancingReceivableRecordedInvestmentEqualToGreaterThan90DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_MultiFamilyResidentialMember | 13,349 us-gaap_FinancingReceivableRecordedInvestmentEqualToGreaterThan90DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_MultiFamilyResidentialMember
Total Past Due | 17,004 us-gaap_FinancingReceivableRecordedInvestmentPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_MultiFamilyResidentialMember | 31,134 us-gaap_FinancingReceivableRecordedInvestmentPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_MultiFamilyResidentialMember
Current | 1,906,456 us-gaap_FinancingReceivableRecordedInvestmentCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_MultiFamilyResidentialMember | 1,680,905 us-gaap_FinancingReceivableRecordedInvestmentCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_MultiFamilyResidentialMember
Total Loans | 1,923,460 us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_MultiFamilyResidentialMember | 1,712,039 us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_MultiFamilyResidentialMember
Commercial Real Estate Loans [Member] |  |
Financing Receivable, Recorded Investment, Past Due [Line Items] |  |
30 - 59 Days Past Due | 1,612 us-gaap_FinancingReceivableRecordedInvestment30To59DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialRealEstateLoansMember | 5,029 us-gaap_FinancingReceivableRecordedInvestment30To59DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialRealEstateLoansMember
60 - 89 Days Past Due | 1,903 us-gaap_FinancingReceivableRecordedInvestment60To89DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialRealEstateLoansMember | 7,699 us-gaap_FinancingReceivableRecordedInvestment60To89DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialRealEstateLoansMember
Greater than 90 Days | 6,510 us-gaap_FinancingReceivableRecordedInvestmentEqualToGreaterThan90DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialRealEstateLoansMember | 9,962 us-gaap_FinancingReceivableRecordedInvestmentEqualToGreaterThan90DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialRealEstateLoansMember
Total Past Due | 10,025 us-gaap_FinancingReceivableRecordedInvestmentPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialRealEstateLoansMember | 22,690 us-gaap_FinancingReceivableRecordedInvestmentPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialRealEstateLoansMember
Current | 611,544 us-gaap_FinancingReceivableRecordedInvestmentCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialRealEstateLoansMember | 489,862 us-gaap_FinancingReceivableRecordedInvestmentCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialRealEstateLoansMember
Total Loans | 621,569 us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialRealEstateLoansMember | 512,552 us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialRealEstateLoansMember
One-To-Four Family - Mixed-Use Property [Member] |  |
Financing Receivable, Recorded Investment, Past Due [Line Items] |  |
30 - 59 Days Past Due | 10,408 us-gaap_FinancingReceivableRecordedInvestment30To59DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyMixedUsePropertyMember | 14,017 us-gaap_FinancingReceivableRecordedInvestment30To59DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyMixedUsePropertyMember
60 - 89 Days Past Due | 1,154 us-gaap_FinancingReceivableRecordedInvestment60To89DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyMixedUsePropertyMember | 1,099 us-gaap_FinancingReceivableRecordedInvestment60To89DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyMixedUsePropertyMember
Greater than 90 Days | 7,341 us-gaap_FinancingReceivableRecordedInvestmentEqualToGreaterThan90DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyMixedUsePropertyMember | 9,063 us-gaap_FinancingReceivableRecordedInvestmentEqualToGreaterThan90DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyMixedUsePropertyMember
Total Past Due | 18,903 us-gaap_FinancingReceivableRecordedInvestmentPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyMixedUsePropertyMember | 24,179 us-gaap_FinancingReceivableRecordedInvestmentPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyMixedUsePropertyMember
Current | 554,876 us-gaap_FinancingReceivableRecordedInvestmentCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyMixedUsePropertyMember | 571,572 us-gaap_FinancingReceivableRecordedInvestmentCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyMixedUsePropertyMember
Total Loans | 573,779 us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyMixedUsePropertyMember | 595,751 us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyMixedUsePropertyMember
One-To-Four Family - Residential [Member] |  |
Financing Receivable, Recorded Investment, Past Due [Line Items] |  |
30 - 59 Days Past Due | 1,751 us-gaap_FinancingReceivableRecordedInvestment30To59DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyResidentialMember | 3,828 us-gaap_FinancingReceivableRecordedInvestment30To59DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyResidentialMember
60 - 89 Days Past Due | 2,244 us-gaap_FinancingReceivableRecordedInvestment60To89DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyResidentialMember | 518 us-gaap_FinancingReceivableRecordedInvestment60To89DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyResidentialMember
Greater than 90 Days | 11,051 us-gaap_FinancingReceivableRecordedInvestmentEqualToGreaterThan90DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyResidentialMember | 12,968 us-gaap_FinancingReceivableRecordedInvestmentEqualToGreaterThan90DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyResidentialMember
Total Past Due | 15,046 us-gaap_FinancingReceivableRecordedInvestmentPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyResidentialMember | 17,314 us-gaap_FinancingReceivableRecordedInvestmentPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyResidentialMember
Current | 172,526 us-gaap_FinancingReceivableRecordedInvestmentCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyResidentialMember | 176,412 us-gaap_FinancingReceivableRecordedInvestmentCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyResidentialMember
Total Loans | 187,572 us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyResidentialMember | 193,726 us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_OneToFourFamilyResidentialMember
Co-Operative Apartments [Member] |  |
Financing Receivable, Recorded Investment, Past Due [Line Items] |  |
30 - 59 Days Past Due |  | 99 us-gaap_FinancingReceivableRecordedInvestment30To59DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CoOperativeApartmentsMember
Greater than 90 Days |  | 144 us-gaap_FinancingReceivableRecordedInvestmentEqualToGreaterThan90DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CoOperativeApartmentsMember
Total Past Due |  | 243 us-gaap_FinancingReceivableRecordedInvestmentPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CoOperativeApartmentsMember
Current | 9,835 us-gaap_FinancingReceivableRecordedInvestmentCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CoOperativeApartmentsMember | 9,894 us-gaap_FinancingReceivableRecordedInvestmentCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CoOperativeApartmentsMember
Total Loans | 9,835 us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CoOperativeApartmentsMember | 10,137 us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CoOperativeApartmentsMember
Construction [Member] |  |
Financing Receivable, Recorded Investment, Past Due [Line Items] |  |
30 - 59 Days Past Due | 3,000 us-gaap_FinancingReceivableRecordedInvestment30To59DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_ConstructionMember |
Total Past Due | 3,000 us-gaap_FinancingReceivableRecordedInvestmentPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_ConstructionMember |
Current | 2,286 us-gaap_FinancingReceivableRecordedInvestmentCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_ConstructionMember | 4,247 us-gaap_FinancingReceivableRecordedInvestmentCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_ConstructionMember
Total Loans | 5,286 us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_ConstructionMember | 4,247 us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_ConstructionMember
Small Business Administration [Member] |  |
Financing Receivable, Recorded Investment, Past Due [Line Items] |  |
30 - 59 Days Past Due | 90 us-gaap_FinancingReceivableRecordedInvestment30To59DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_SmallBusinessAdministrationMember | 106 us-gaap_FinancingReceivableRecordedInvestment30To59DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_SmallBusinessAdministrationMember
Total Past Due | 90 us-gaap_FinancingReceivableRecordedInvestmentPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_SmallBusinessAdministrationMember | 106 us-gaap_FinancingReceivableRecordedInvestmentPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_SmallBusinessAdministrationMember
Current | 7,044 us-gaap_FinancingReceivableRecordedInvestmentCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_SmallBusinessAdministrationMember | 7,686 us-gaap_FinancingReceivableRecordedInvestmentCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_SmallBusinessAdministrationMember
Total Loans | 7,134 us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_SmallBusinessAdministrationMember | 7,792 us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_SmallBusinessAdministrationMember
Taxi Medallion [Member] |  |
Financing Receivable, Recorded Investment, Past Due [Line Items] |  |
Current | 22,519 us-gaap_FinancingReceivableRecordedInvestmentCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_TaxiMedallionMember | 13,123 us-gaap_FinancingReceivableRecordedInvestmentCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_TaxiMedallionMember
Total Loans | 22,519 us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_TaxiMedallionMember | 13,123 us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_TaxiMedallionMember
Commercial Business And Other [Member] |  |
Financing Receivable, Recorded Investment, Past Due [Line Items] |  |
30 - 59 Days Past Due | 6 us-gaap_FinancingReceivableRecordedInvestment30To59DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialBusinessAndOtherMember | 187 us-gaap_FinancingReceivableRecordedInvestment30To59DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialBusinessAndOtherMember
60 - 89 Days Past Due | 1,585 us-gaap_FinancingReceivableRecordedInvestment60To89DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialBusinessAndOtherMember | 2 us-gaap_FinancingReceivableRecordedInvestment60To89DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialBusinessAndOtherMember
Greater than 90 Days | 740 us-gaap_FinancingReceivableRecordedInvestmentEqualToGreaterThan90DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialBusinessAndOtherMember | 1,752 us-gaap_FinancingReceivableRecordedInvestmentEqualToGreaterThan90DaysPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialBusinessAndOtherMember
Total Past Due | 2,331 us-gaap_FinancingReceivableRecordedInvestmentPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialBusinessAndOtherMember | 1,941 us-gaap_FinancingReceivableRecordedInvestmentPastDue / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialBusinessAndOtherMember
Current | 445,169 us-gaap_FinancingReceivableRecordedInvestmentCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialBusinessAndOtherMember | 371,700 us-gaap_FinancingReceivableRecordedInvestmentCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialBusinessAndOtherMember
Total Loans | $ 447,500 us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialBusinessAndOtherMember | $ 373,641 us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome / us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis = ffic_CommercialBusinessAndOtherMember

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- Definition Financing receivables that are less than 60 days past due but more than 29 days past due. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953401-111524 + Details
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- Definition Financing receivables that are less than 90 days past due but more than 59 days past due. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953401-111524 + Details
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- Definition Financing receivables that are current. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953401-111524 + Details
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- Definition Financing receivables that are equal to or greater than 90 days past due. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953401-111524 + Details
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- Definition Amount before allowance and after deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5074-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=28367877&loc=d3e4428-111522 + Details
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