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Employee Benefit Plans - Additional Information (Detail) (USD $) | 12 Months Ended |
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Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Share-based compensation allocation expense | $ 26,000,000 us-gaap_AllocatedShareBasedCompensationExpense | $ 40,500,000 us-gaap_AllocatedShareBasedCompensationExpense | $ 45,500,000 us-gaap_AllocatedShareBasedCompensationExpense |
Incremental share-based compensation resulting from this modification | 0 us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost |  |  |
Stock awards, expiry date | Dec. 20, 2016 |  |  |
Outstanding options, vested | 0 us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares |  |  |
Maximum number of shares authorised | 35,309,563 us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized |  |  |
Maximum number of shares award | 3,530,956 us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardMaximumNumberOfSharesPerEmployee |  |  |
Percentage of maximum number of share options, unexercised | 1.08%gfi_ShareBasedCompensationArrangementByShareBasedPaymentAwardPercentageOfOutstandingStockOptions |  |  |
Compensation cost related to awards not yet recognized under all four schemes | 14,300,000 us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized |  |  |
Compensation cost related to awards not yet recognized under all four schemes, period of recognition | 2 years |  |  |
Continuing operations |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Cost of providing retirement benefits for defined contribution plans | 35,400,000 us-gaap_DefinedContributionPlanCostRecognized / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentContinuingOperationsMember | 32,300,000 us-gaap_DefinedContributionPlanCostRecognized / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentContinuingOperationsMember | 30,000,000 us-gaap_DefinedContributionPlanCostRecognized / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentContinuingOperationsMember |
Share-based compensation allocation expense | 26,000,000 us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentContinuingOperationsMember | 40,500,000 us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentContinuingOperationsMember | 45,500,000 us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentContinuingOperationsMember |
Discontinued operations |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Cost of providing retirement benefits for defined contribution plans | 0 us-gaap_DefinedContributionPlanCostRecognized / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentDiscontinuedOperationsMember | 0 us-gaap_DefinedContributionPlanCostRecognized / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentDiscontinuedOperationsMember | 62,800,000 us-gaap_DefinedContributionPlanCostRecognized / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentDiscontinuedOperationsMember |
Share-based compensation allocation expense | 0 us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentDiscontinuedOperationsMember | 4,600,000 us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentDiscontinuedOperationsMember | 32,200,000 us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentDiscontinuedOperationsMember |
Performance Shares |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Share-based compensation allocation expense | 0 us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_AwardTypeAxis = us-gaap_PerformanceSharesMember |  |  |
Share vesting period | 3 years |  |  |
Valuation method | The Group uses the Monte-Carlo Simulation to value the Performance Shares. |  |  |
Bonus Shares |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Valuation method | A future trading model is used to estimate the loss in value to the holders of Bonus Shares due to trading restrictions. |  |  |
Stock Appreciation Rights |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Incremental share-based compensation resulting from this modification |  | 0 us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost / us-gaap_AwardTypeAxis = us-gaap_StockAppreciationRightsSARSMember | 0 us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost / us-gaap_AwardTypeAxis = us-gaap_StockAppreciationRightsSARSMember |
Stock awards, expiry date | Dec. 01, 2017 |  |  |
Restricted Stock |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Share vesting period | 3 years |  |  |
The Gold Fields Limited 2012 Share Plan | Performance Shares |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Internal target performance percentage | 85.00%gfi_ShareBasedCompensationArrangementByShareBasedPaymentAwardTargetPercentage / us-gaap_AwardTypeAxis = us-gaap_PerformanceSharesMember / us-gaap_PlanNameAxis = gfi_GoldFieldsLimitedTwoThousandAndTwelveSharePlanMember |  |  |
Performance shares settlement increased percentage | 200.00%gfi_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSettledAsPercentageOfOutstandingAmount / us-gaap_AwardTypeAxis = us-gaap_PerformanceSharesMember / us-gaap_PlanNameAxis = gfi_GoldFieldsLimitedTwoThousandAndTwelveSharePlanMember |  |  |
The Gold Fields Limited 2012 Share Plan | Performance Shares | Continuing operations |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Share-based compensation allocation expense | 12,000,000 us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_AwardTypeAxis = us-gaap_PerformanceSharesMember / us-gaap_PlanNameAxis = gfi_GoldFieldsLimitedTwoThousandAndTwelveSharePlanMember / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentContinuingOperationsMember | 18,800,000 us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_AwardTypeAxis = us-gaap_PerformanceSharesMember / us-gaap_PlanNameAxis = gfi_GoldFieldsLimitedTwoThousandAndTwelveSharePlanMember / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentContinuingOperationsMember | 13,100,000 us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_AwardTypeAxis = us-gaap_PerformanceSharesMember / us-gaap_PlanNameAxis = gfi_GoldFieldsLimitedTwoThousandAndTwelveSharePlanMember / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentContinuingOperationsMember |
The Gold Fields Limited 2012 Share Plan | Performance Shares | Discontinued operations |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Share-based compensation allocation expense |  | 1,100,000 us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_AwardTypeAxis = us-gaap_PerformanceSharesMember / us-gaap_PlanNameAxis = gfi_GoldFieldsLimitedTwoThousandAndTwelveSharePlanMember / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentDiscontinuedOperationsMember | 7,600,000 us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_AwardTypeAxis = us-gaap_PerformanceSharesMember / us-gaap_PlanNameAxis = gfi_GoldFieldsLimitedTwoThousandAndTwelveSharePlanMember / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentDiscontinuedOperationsMember |
The Gold Fields Limited 2012 Share Plan | Bonus Shares |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Number of equal tranches | 2 gfi_NumberOfEqualTranches / us-gaap_AwardTypeAxis = gfi_BonusShareMember / us-gaap_PlanNameAxis = gfi_GoldFieldsLimitedTwoThousandAndTwelveSharePlanMember |  |  |
The Gold Fields Limited 2012 Share Plan | Bonus Shares | Continuing operations |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Share-based compensation allocation expense | 12,300,000 us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_AwardTypeAxis = gfi_BonusShareMember / us-gaap_PlanNameAxis = gfi_GoldFieldsLimitedTwoThousandAndTwelveSharePlanMember / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentContinuingOperationsMember | 11,900,000 us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_AwardTypeAxis = gfi_BonusShareMember / us-gaap_PlanNameAxis = gfi_GoldFieldsLimitedTwoThousandAndTwelveSharePlanMember / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentContinuingOperationsMember | 8,700,000 us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_AwardTypeAxis = gfi_BonusShareMember / us-gaap_PlanNameAxis = gfi_GoldFieldsLimitedTwoThousandAndTwelveSharePlanMember / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentContinuingOperationsMember |
The Gold Fields Limited 2012 Share Plan | Bonus Shares | Discontinued operations |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Share-based compensation allocation expense |  | $ 800,000 us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_AwardTypeAxis = gfi_BonusShareMember / us-gaap_PlanNameAxis = gfi_GoldFieldsLimitedTwoThousandAndTwelveSharePlanMember / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentDiscontinuedOperationsMember | $ 5,000,000 us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_AwardTypeAxis = gfi_BonusShareMember / us-gaap_PlanNameAxis = gfi_GoldFieldsLimitedTwoThousandAndTwelveSharePlanMember / us-gaap_StatementOperatingActivitiesSegmentAxis = us-gaap_SegmentDiscontinuedOperationsMember |
The Gold Fields Limited 2012 Share Plan | Bonus Shares | Minimum |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Bonus share settlement period | 9 months |  |  |
The Gold Fields Limited 2012 Share Plan | Bonus Shares | Maximum |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Bonus share settlement period | 18 months |  |  |
2005 Share Plan |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Options outstanding, average exercise price | $ 7.89 us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice / us-gaap_PlanNameAxis = gfi_StockIncentivePlanTwentyZeroFiveMember | $ 8.89 us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice / us-gaap_PlanNameAxis = gfi_StockIncentivePlanTwentyZeroFiveMember | $ 12.53 us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice / us-gaap_PlanNameAxis = gfi_StockIncentivePlanTwentyZeroFiveMember | $ 13.27 us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice / us-gaap_PlanNameAxis = gfi_StockIncentivePlanTwentyZeroFiveMember
2005 Share Plan | Stock Appreciation Rights |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Share vesting period | 3 years |  |  |
Outstanding options, vested | 1,818,261 us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares / us-gaap_AwardTypeAxis = us-gaap_StockAppreciationRightsSARSMember / us-gaap_PlanNameAxis = gfi_StockIncentivePlanTwentyZeroFiveMember | 2,095,543 us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares / us-gaap_AwardTypeAxis = us-gaap_StockAppreciationRightsSARSMember / us-gaap_PlanNameAxis = gfi_StockIncentivePlanTwentyZeroFiveMember | 1,605,403 us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares / us-gaap_AwardTypeAxis = us-gaap_StockAppreciationRightsSARSMember / us-gaap_PlanNameAxis = gfi_StockIncentivePlanTwentyZeroFiveMember |
Options exercisable | 0 us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber / us-gaap_AwardTypeAxis = us-gaap_StockAppreciationRightsSARSMember / us-gaap_PlanNameAxis = gfi_StockIncentivePlanTwentyZeroFiveMember |  |  |
Options outstanding, average exercise price | $ 7.89 us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice / us-gaap_AwardTypeAxis = us-gaap_StockAppreciationRightsSARSMember / us-gaap_PlanNameAxis = gfi_StockIncentivePlanTwentyZeroFiveMember | $ 8.89 us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice / us-gaap_AwardTypeAxis = us-gaap_StockAppreciationRightsSARSMember / us-gaap_PlanNameAxis = gfi_StockIncentivePlanTwentyZeroFiveMember |  |
Shares vested average instrument price | $ 7.89 us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice / us-gaap_AwardTypeAxis = us-gaap_StockAppreciationRightsSARSMember / us-gaap_PlanNameAxis = gfi_StockIncentivePlanTwentyZeroFiveMember | $ 8.31 us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice / us-gaap_AwardTypeAxis = us-gaap_StockAppreciationRightsSARSMember / us-gaap_PlanNameAxis = gfi_StockIncentivePlanTwentyZeroFiveMember | $ 12.84 us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice / us-gaap_AwardTypeAxis = us-gaap_StockAppreciationRightsSARSMember / us-gaap_PlanNameAxis = gfi_StockIncentivePlanTwentyZeroFiveMember |
2005 Share Plan | Stock Appreciation Rights | Maximum |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Expiration period from grant date | 6 years |  |  |
2005 Share Plan | Restricted Stock |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Share vesting period | 3 years |  |  |

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- Definition Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 14.F) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1)(i) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 -Section F + Details
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- Definition The amount of the cost recognized during the period for defined contribution plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6414718&loc=d3e28014-114942 + Details
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- Definition Weighted average period over which unrecognized compensation is expected to be recognized for equity-based compensation plans, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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- Definition Period which an employee's right to exercise an award is no longer contingent on satisfaction of either a service condition, market condition or a performance condition, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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- Definition Date the equity-based award expires, in CCYY-MM-DD format. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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- Definition Period from grant date that an equity-based award expires, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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- Definition For each plan, identification of the award pricing model or other valuation method used in calculating the weighted average fair values disclosed. The model is also used to calculate the compensation expense that is shown within the balance sheet, income statement, and cash flow. Examples of valuation techniques are lattice models (binomial model), closed-form models (Black-Scholes-Merton formula), and a Monte Carlo simulation technique. Fair value is the amount at which an asset or liability could be bought or incurred or sold or settled in a current transaction between willing parties, that is, other than in a forced or liquidation sale. May include disclosures about the assumptions underlying application of the method selected. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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- Definition The highest quantity of shares an employee can purchase under the plan per period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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- Definition The maximum number of shares (or other type of equity) originally approved (usually by shareholders and board of directors), net of any subsequent amendments and adjustments, for awards under the equity-based compensation plan. As stock or unit options and equity instruments other than options are awarded to participants, the shares or units remain authorized and become reserved for issuance under outstanding awards (not necessarily vested). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(3) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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- Definition The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(iii) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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- Definition Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(i) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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- Definition As of the balance sheet date, the weighted-average exercise price for outstanding stock options that are fully vested or expected to vest. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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- Definition Number of options vested. + References No definition available. + Details
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- Definition An excess of the fair value of the modified award over the fair value of the award immediately before the modification. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2)(iii) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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