This element represents the amount of recognized equity-based compensation during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized). Alternate captions include the words "stock-based compensation".

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- Definition

Amount of paid and unpaid common stock dividends declared with the form of settlement in cash.

+ References

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- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

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-SubTopic 10

-Section 45

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-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

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-Name Accounting Standards Codification

-Glossary Net Income

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-Topic 944

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-Subparagraph (SX 210.5-03.18)

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

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-Section 04

-Paragraph 20

-Article 9

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- Definition

Amount after tax and reclassification adjustments, of increase (decrease) in accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges and an entity's share of an equity investee's increase (decrease) in deferred hedging gain (loss).

+ References

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- Definition

Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.

+ References

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-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 10A

-Subparagraph (a)

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-Topic 830

-SubTopic 30

-Section 45

-Paragraph 20

-Subparagraph (b,c)

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- Definition

Number of shares issued which are neither cancelled nor held in the treasury.

+ References

No definition available.

+ Details

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- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References

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-Topic 310

-SubTopic 10

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-Paragraph 2

-Subparagraph (SAB TOPIC 4.E)

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-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section E

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-Name Accounting Standards Codification

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-Paragraph 1

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-Number 210

-Section 02

-Paragraph 29, 30, 31

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- Definition

Number of shares (or other type of equity) issued during the period as a result of any equity-based compensation plan other than an employee stock ownership plan (ESOP), net of any shares forfeited. Shares issued could result from the issuance of restricted stock, the exercise of stock options, stock issued under employee stock purchase plans, and/or other employee benefit plans.

+ References

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- Definition

Number of share options (or share units) exercised during the current period.

+ References

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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- Definition

Value of stock (or other type of equity) issued during the period as a result of any equity-based compensation plan other than an employee stock ownership plan (ESOP), net of stock value of such awards forfeited. Stock issued could result from the issuance of restricted stock, the exercise of stock options, stock issued under employee stock purchase plans, and/or other employee benefit plans.

+ References

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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-Topic 505

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-Subparagraph (SX 210.3-04)

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-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

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- Definition

Value of stock issued as a result of the exercise of stock options, after deduction of related income tax (expense) benefit.

+ References

No definition available.

+ Details

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- Definition

Equity impact of the value of treasury stock (units) reissued during the period, excluding reissuance of shares (units) held in treasury used to satisfy equity-based compensation obligations exercised by the holders of such rights. Upon reissuance of shares (units) from treasury, either the common or preferred stock (unit) reissued is outstanding.

+ References

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- Definition

Number of shares that have been repurchased during the period and have not been retired and are not held in treasury. Some state laws may govern the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.

+ References

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- Definition

Equity impact of the value of stock that has been repurchased during the period and has not been retired and is not held in treasury. Some state laws may mandate the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.

+ References

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