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FAIR VALUE MEASUREMENTS | 3 Months Ended
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Dec. 31, 2018
Fair Value Disclosures [Abstract] |
FAIR VALUE MEASUREMENTS | FAIR VALUE MEASUREMENTS Accounting Standards Codification (“ASC”) 820, Fair Value Measurements defines fair value, establishes a framework for measuring the fair value of assets and liabilities using a hierarchy system and requires disclosures about fair value measurement. It clarifies that fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the market in which the reporting entity transacts. The fair value hierarchy is as follows: Level 1 Inputs - Valuation is based upon quoted prices for identical instruments traded in active markets that the Company has the ability to access at measurement date. Level 2 Inputs - Valuation is based upon (1) quoted prices for similar instruments in active markets, (2) quoted prices for identical or similar instruments in markets that are not active and (3) model-based valuation techniques for which significant assumptions are observable in the market. Level 3 Inputs - Valuation is generated from model-based techniques that use significant assumptions not observable in the market and are used only to the extent that observable inputs are not available. These unobservable assumptions reflect the Company’s own estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flow models and similar techniques. Debt Securities Available for Sale and Equity Securities. Debt securities available for sale and equity securities are recorded at fair value on a recurring basis and securities held to maturity are carried at amortized cost. Fair value measurement is based upon quoted prices, if available. If quoted prices are not available, fair values are measured using an independent pricing service. For both Level 1 and Level 2 securities, management uses various methods and techniques to corroborate prices obtained from the pricing service, including but not limited to reference to dealer or other market quotes, and by reviewing valuations of comparable instruments. The Company’s Level 1 securities include equity securities and mutual funds. Level 2 securities include U.S. Government agency and instrumentality securities, U.S. Government agency and instrumentality mortgage-backed securities, municipal bonds and corporate debt securities. The Company had no Level 3 securities at December 31, 2018 or September 30, 2018. The fair values of securities are determined by obtaining quoted prices on nationally recognized securities exchanges (Level 1 inputs), or valuation based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model based valuation techniques for which significant assumptions are observable in the market (Level 2 inputs). The Company considers these valuations supplied by a third party provider which utilizes several sources for valuing fixed-income securities. These sources include Interactive Data Corporation, Reuters, Standard and Poor’s, Bloomberg Financial Markets, Street Software Technology, and the third party provider’s own matrix and desk pricing. The Company, no less than annually, reviews the third party’s methods and source’s methodology for reasonableness and to ensure an understanding of inputs utilized in determining fair value. Sources utilized by the third party provider include but are not limited to pricing models that vary based by asset class and include available trade, bid, and other market information. This methodology includes but is not limited to broker quotes, proprietary models, descriptive terms and conditions databases, as well as extensive quality control programs. Monthly, the Company receives and compares prices provided by multiple securities dealers and pricing providers to validate the accuracy and reasonableness of prices received from the third party provider. On a monthly basis, the Investment Committee reviews mark-to-market changes in the securities portfolio for reasonableness. The following table summarizes the fair values of debt securities available for sale and equity securities at December 31, 2018 and September 30, 2018, as they are measured at fair value on a recurring basis.
| Fair Value At December 31, 2018
(Dollars in Thousands) | Total |  | Level 1 |  | Level 2 |  | Level 3
Debt securities AFS |  |  |  |  |  |  |
Small business administration securities | $ | 94,056 |  |  | $ | — |  |  | $ | 94,056 |  |  | $ | — |
Obligations of states and political subdivisions | 14,950 |  |  | — |  |  | 14,950 |  |  | — |
Non-bank qualified obligations of states and political subdivisions | 944,571 |  |  | — |  |  | 944,571 |  |  | — |
Asset-backed securities | 287,293 |  |  | — |  |  | 287,293 |  |  | — |
Mortgage-backed securities | 354,186 |  |  | — |  |  | 354,186 |  |  | — |
Total debt securities AFS | 1,695,056 |  |  | — |  |  | 1,695,056 |  |  | — |
Common equities and mutual funds(1)(2) | $ | 3,837 |  |  | $ | 3,837 |  |  | $ | — |  |  | $ | — |
(1) Equity securities at fair value are included within other assets on the consolidated statement of financial condition at December 31, 2018 and September 30, 2018. (2) ASU 2016-01 adopted on October 1, 2018, on a prospective basis, removed equity securities from AFS category at December 31, 2018.
| Fair Value At September 30, 2018
| Available For Sale |
(Dollars in Thousands) | Total |  | Level 1 |  | Level 2 |  | Level 3 |
Debt securities AFS |  |  |  |  |  |  |  |
Small business administration securities | $ | 44,337 |  |  | $ | — |  |  | $ | 44,337 |  |  | $ | — |  |
Obligations of states and political subdivisions | 16,910 |  |  | — |  |  | 16,910 |  |  | — |  |
Non-bank qualified obligations of states and political subdivisions | 1,109,885 |  |  | — |  |  | 1,109,885 |  |  | — |  |
Asset-backed securities | 313,028 |  |  | — |  |  | 313,028 |  |  | — |  |
Mortgage-backed securities | 364,065 |  |  | — |  |  | 364,065 |  |  | — |  |
Total debt securities AFS | 1,848,225 |  |  | — |  |  | 1,848,225 |  |  | — |  |
Common equities and mutual funds(1) | 3,800 |  |  | 3,800 |  |  | — |  |  | — |  |
Total securities | $ | 1,852,025 |  |  | $ | 3,800 |  |  | $ | 1,848,225 |  |  | $ | — |  |
(1) Equity securities at fair value are included within other assets on the consolidated statement of financial condition at December 31, 2018 and September 30, 2018. The Company did not transfer any AFS debt securities or equity securities between fair value hierarchy categories at December 31, 2018 or September 30, 2018. Loans and Leases. The Company does not record loans and leases at fair value on a recurring basis. If a loan or lease is identified as individually impaired, management then measures impairment in accordance with ASC 310, Receivables. See Note 4 Loans and Leases, Net for further information. The following table summarizes the assets of the Company that were measured at fair value in the consolidated statements of financial condition on a non-recurring basis as of December 31, 2018 and September 30, 2018.
| Fair Value At December 31, 2018
(Dollars in Thousands) | Total |  | Level 1 |  | Level 2 |  | Level 3
Impaired Loans and Leases, net |  |  |  |  |  |  |
Asset Based Lending | $ | 761 |  |  | $ | — |  |  | $ | — |  |  | $ | 761 |
Factoring | 724 |  |  | — |  |  | — |  |  | 724 |
Commercial finance | 1,485 |  |  | — |  |  | — |  |  | 1,485 |
Total National Lending | 1,485 |  |  | — |  |  | — |  |  | 1,485 |
Total Impaired Loans and Leases | 1,485 |  |  | — |  |  | — |  |  | 1,485 |
Foreclosed Assets, net | 31,548 |  |  | — |  |  | — |  |  | 31,548 |
Total | $ | 33,033 |  |  | $ | — |  |  | $ | — |  |  | $ | 33,033 |
| Fair Value At September 30, 2018
(Dollars in Thousands) | Total |  | Level 1 |  | Level 2 |  | Level 3
Impaired loans and leases, net |  |  |  |  |  |  |
Asset Based Lending | $ | 57 |  |  | $ | — |  |  | $ | — |  |  | $ | 57 |
Factoring | 1,899 |  |  | — |  |  | — |  |  | 1,899 |
Lease Financing | 2,869 |  |  | — |  |  | — |  |  | 2,869 |
Commercial finance | 4,825 |  |  | — |  |  | — |  |  | 4,825 |
Total National Lending | 4,825 |  |  | — |  |  | — |  |  | 4,825 |
Total impaired loans and leases | 4,825 |  |  | — |  |  | — |  |  | 4,825 |
Foreclosed assets, net | 31,638 |  |  | — |  |  | — |  |  | 31,638 |
Total | $ | 36,463 |  |  | $ | — |  |  | $ | — |  |  | $ | 36,463 |
| Quantitative Information About Level 3 Fair Value Measurements
(Dollars in Thousands) | Fair Value at December 31, 2018 |  | Fair Value at September 30, 2018 |  | Valuation Technique |  | Unobservable Input |  | Range of Inputs
Impaired loans and leases, net | $ | 1,485 |  |  | 4,825 |  |  | Market approach |  | Appraised values (1) |  | 4.00 - 10.00%
Foreclosed Assets, net | $ | 31,548 |  |  | 31,638 |  |  | Market approach |  | Appraised values (1) |  | 4.00 - 10.00%
(1) | The Company generally relies on external appraisers to develop this information. Management reduced the appraised value by estimating selling costs in a range of 4% to 10%.
The following table discloses the Company’s estimated fair value amounts of its financial instruments as of the dates set forth below. It is management’s belief that the fair values presented below are reasonable based on the valuation techniques and data available to the Company as of December 31, 2018 and September 30, 2018, as more fully described below. The operations of the Company are managed from a going concern basis and not a liquidation basis. As a result, the ultimate value realized for the financial instruments presented could be substantially different when actually recognized over time through the normal course of operations. Additionally, a substantial portion of the Company’s inherent value is the Bank’s capitalization and franchise value. Neither of these components have been given consideration in the presentation of fair values below. The following presents the carrying amount and estimated fair value of the financial instruments held by the Company at December 31, 2018 and September 30, 2018.
| December 31, 2018
(Dollars in Thousands) | Carrying Amount |  | Estimated Fair Value |  | Level 1 |  | Level 2 |  | Level 3
Financial assets |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 164,169 |  |  | $ | 164,169 |  |  | $ | 164,169 |  |  | $ | — |  |  | $ | — |
Debt securities available for sale | 1,695,056 |  |  | 1,695,056 |  |  | — |  |  | 1,695,056 |  |  | — |
Debt securities held to maturity | 160,736 |  |  | 151,590 |  |  | — |  |  | 151,590 |  |  | — |
Equity securities (1) | 3,837 |  |  | 3,837 |  |  | 3,837 |  |  | — |  |  | — |
Total securities | 1,859,629 |  |  | 1,850,483 |  |  | 3,837 |  |  | 1,846,646 |  |  | — |
Loans held for sale | 33,560 |  |  | 33,560 |  |  | — |  |  | 33,560 |  |  | — |
Loans and leases: |  |  |  |  |  |  |  |  |
Asset based lending | 554,072 |  |  | 541,707 |  |  | — |  |  | — |  |  | 541,707 |
Factoring | 284,912 |  |  | 281,731 |  |  | — |  |  | — |  |  | 281,731 |
Lease financing | 290,889 |  |  | 291,205 |  |  | — |  |  | — |  |  | 291,205 |
Insurance premium finance | 330,712 |  |  | 329,753 |  |  | — |  |  | — |  |  | 329,753 |
SBA/USDA | 67,893 |  |  | 67,891 |  |  | — |  |  | — |  |  | 67,891 |
Other commercial finance | 89,402 |  |  | 89,859 |  |  | — |  |  | — |  |  | 89,859 |
Commercial finance | 1,617,880 |  |  | 1,602,146 |  |  | — |  |  | — |  |  | 1,602,146 |
Consumer credit products | 96,144 |  |  | 95,310 |  |  | — |  |  | — |  |  | 95,310 |
Other consumer finance | 182,510 |  |  | 178,616 |  |  | — |  |  | — |  |  | 178,616 |
Consumer finance | 278,654 |  |  | 273,926 |  |  | — |  |  | — |  |  | 273,926 |
Tax services | 76,575 |  |  | 76,568 |  |  | — |  |  | — |  |  | 76,568 |
Warehouse finance | 176,134 |  |  | 173,488 |  |  | — |  |  | — |  |  | 173,488 |
Total National Lending | 2,149,243 |  |  | 2,126,128 |  |  | — |  |  | — |  |  | 2,126,128 |
Commercial real estate and operating | 863,753 |  |  | 849,384 |  |  | — |  |  | — |  |  | 849,384 |
Consumer one to four family real estate and other | 256,341 |  |  | 252,230 |  |  | — |  |  | — |  |  | 252,230 |
Agricultural real estate and operating | 58,971 |  |  | 56,906 |  |  | — |  |  | — |  |  | 56,906 |
Total Community Banking | 1,179,065 |  |  | 1,158,520 |  |  | — |  |  | — |  |  | 1,158,520 |
Total loans and leases | 3,328,308 |  |  | 3,284,648 |  |  | — |  |  | — |  |  | 3,284,648 |
Federal Home Loan Bank stock | 15,600 |  |  | 15,600 |  |  | — |  |  | 15,600 |  |  | — |
Accrued interest receivable | 22,076 |  |  | 22,076 |  |  | 22,076 |  |  | — |  |  | — |
Financial liabilities |  |  |  |  |  |  |  |  |
Noninterest-bearing demand deposits | 2,739,757 |  |  | 2,739,757 |  |  | 2,739,757 |  |  | — |  |  | — |
Interest-bearing demand deposits, savings, and money markets | 235,450 |  |  | 235,450 |  |  | 235,450 |  |  | — |  |  | — |
Certificates of deposits | 170,629 |  |  | 169,397 |  |  | — |  |  | 169,397 |  |  | — |
Wholesale non-maturing deposits | 146,227 |  |  | 146,227 |  |  | 146,227 |  |  | — |  |  | — |
Wholesale certificates of deposits | 1,644,384 |  |  | 1,640,910 |  |  | — |  |  | 1,640,910 |  |  | — |
Total deposits | 4,936,447 |  |  | 4,931,741 |  |  | 3,121,434 |  |  | 1,810,307 |  |  | — |
Advances from Federal Home Loan Bank | — |  |  | — |  |  | — |  |  | — |  |  | — |
Federal funds purchased | 227,000 |  |  | 227,000 |  |  | 227,000 |  |  | — |  |  | — |
Securities sold under agreements to repurchase | 4,226 |  |  | 4,226 |  |  | — |  |  | 4,226 |  |  | — |
Capital leases | 1,860 |  |  | 1,860 |  |  | — |  |  | 1,860 |  |  | — |
Trust preferred securities | 13,662 |  |  | 13,867 |  |  | — |  |  | 13,867 |  |  | — |
Subordinated debentures | 73,528 |  |  | 75,000 |  |  | — |  |  | 75,000 |  |  | — |
Accrued interest payable | 11,280 |  |  | 11,280 |  |  | 11,280 |  |  | — |  |  | — |
(1) Equity securities at fair value are included within other assets on the consolidated statement of financial condition at December 31, 2018 and September 30, 2018.
| September 30, 2018
(Dollars in Thousands) | Carrying Amount |  | Estimated Fair Value |  | Level 1 |  | Level 2 |  | Level 3
Financial assets |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 99,977 |  |  | $ | 99,977 |  |  | $ | 99,977 |  |  | $ | — |  |  | $ | — |
Securities available for sale | 1,852,025 |  |  | 1,852,025 |  |  | 3,800 |  |  | 1,848,225 |  |  | — |
Securities held to maturity | 172,154 |  |  | 160,974 |  |  | — |  |  | 160,974 |  |  | — |
Total securities | 2,024,179 |  |  | 2,012,999 |  |  | 3,800 |  |  | 2,009,199 |  |  | — |
Loans held for sale | 15,606 |  |  | 15,606 |  |  | — |  |  | 15,606 |  |  | — |
Loans and leases: |  |  |  |  |  |  |  |  |
Asset based lending | 477,917 |  |  | 477,471 |  |  | — |  |  | — |  |  | 477,471 |
Factoring | 284,221 |  |  | 283,424 |  |  | — |  |  | — |  |  | 283,424 |
Lease financing | 265,315 |  |  | 264,679 |  |  | — |  |  | — |  |  | 264,679 |
Insurance premium finance | 337,877 |  |  | 337,212 |  |  | — |  |  | — |  |  | 337,212 |
SBA/USDA | 59,374 |  |  | 61,072 |  |  | — |  |  | — |  |  | 61,072 |
Other commercial finance | 85,145 |  |  | 83,111 |  |  | — |  |  | — |  |  | 83,111 |
Commercial finance | 1,509,849 |  |  | 1,506,969 |  |  | — |  |  | — |  |  | 1,506,969 |
Consumer credit products | 80,605 |  |  | 80,633 |  |  | — |  |  | — |  |  | 80,633 |
Other consumer finance | 189,756 |  |  | 197,320 |  |  | — |  |  | — |  |  | 197,320 |
Consumer finance | 270,361 |  |  | 277,953 |  |  | — |  |  | — |  |  | 277,953 |
Tax services | 1,073 |  |  | 1,073 |  |  | — |  |  | — |  |  | 1,073 |
Warehouse finance | 65,000 |  |  | 64,978 |  |  | — |  |  | — |  |  | 64,978 |
Total National Lending | 1,846,283 |  |  | 1,850,973 |  |  | — |  |  | — |  |  | 1,850,973 |
Commercial real estate and operating | 790,890 |  |  | 773,203 |  |  | — |  |  | — |  |  | 773,203 |
Consumer one to four family real estate and other | 247,318 |  |  | 244,730 |  |  | — |  |  | — |  |  | 244,730 |
Agricultural real estate and operating | 60,498 |  |  | 58,849 |  |  | — |  |  | — |  |  | 58,849 |
Total Community Banking | 1,098,706 |  |  | 1,076,782 |  |  | — |  |  | — |  |  | 1,076,782 |
Total loans and leases | 2,944,989 |  |  | 2,927,755 |  |  | — |  |  | — |  |  | 2,927,755 |
Federal Home Loan Bank stock | 23,400 |  |  | 23,400 |  |  | — |  |  | 23,400 |  |  | — |
Accrued interest receivable | 22,016 |  |  | 22,016 |  |  | 22,016 |  |  | — |  |  | — |
Financial liabilities |  |  |  |  |  |  |  |  |
Noninterest-bearing demand deposits | 2,405,274 |  |  | 2,405,274 |  |  | 2,405,274 |  |  | — |  |  | — |
Interest-bearing demand deposits, savings, and money markets | 218,347 |  |  | 218,347 |  |  | 218,347 |  |  | — |  |  | — |
Certificates of deposits | 276,180 |  |  | 273,800 |  |  | — |  |  | 273,800 |  |  | — |
Wholesale non-maturing deposits | 94,384 |  |  | 94,384 |  |  | 94,384 |  |  | — |  |  | — |
Wholesale certificates of deposits | 1,436,802 |  |  | 1,432,146 |  |  | — |  |  | 1,432,146 |  |  | — |
Total deposits | 4,430,987 |  |  | 4,423,951 |  |  | 2,718,005 |  |  | 1,705,946 |  |  | — |
Advances from Federal Home Loan Bank | — |  |  | — |  |  | — |  |  | — |  |  | — |
Federal funds purchased | 422,000 |  |  | 422,000 |  |  | 422,000 |  |  | — |  |  | — |
Securities sold under agreements to repurchase | 3,694 |  |  | 3,694 |  |  | — |  |  | 3,694 |  |  | — |
Capital leases | 1,876 |  |  | 1,876 |  |  | — |  |  | 1,876 |  |  | — |
Trust preferred securities | 13,661 |  |  | 13,866 |  |  | — |  |  | 13,866 |  |  | — |
Subordinated debentures | 73,491 |  |  | 75,563 |  |  | — |  |  | 75,563 |  |  | — |
Accrued interest payable | 7,794 |  |  | 7,794 |  |  | 7,794 |  |  | — |  |  | — |
The following sets forth the methods and assumptions used in determining the fair value estimates for the Company’s financial instruments at December 31, 2018 and September 30, 2018. CASH AND CASH EQUIVALENTS The carrying amount of cash and short-term investments is assumed to approximate the fair value. DEBT SECURITIES AVAILABLE FOR SALE AND EQUITY SECURITIES Debt securities available for sale and equity securities are recorded at fair value on a recurring basis. Fair values for these investment securities are based on obtaining quoted prices on nationally recognized securities exchanges, or matrix pricing, which is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities, but rather by relying on the securities’ relationship to other benchmark quoted securities. LOANS HELD FOR SALE The carrying amount of loans held for sale is assumed to approximate the fair value. LOANS AND LEASES, NET Upon adoption of ASU 2016-01, the fair value of loans and leases were estimated using an exit price methodology. The exit price estimation of fair value is based on the present value of expected cash flows, which are based on the contractual terms of the loans, adjusted for prepayments and a discount rate based on the relative risk of the cash flows. Other considerations include the loan type, remaining life of the loan and credit risk. In comparison, loan and lease fair values as of September 30, 2018 were estimated on an entrance price methodology, which discounts future cash flows using the then-current rates at which a similar loan would be made to borrowers with similar credit ratings and for the same remaining maturities. The fair value of non-impaired loans and leases as of December 31, 2018 and September 30, 2018 are not comparable. FEDERAL HOME LOAN BANK (“FHLB”) STOCK The fair value of FHLB stock is assumed to approximate book value since the Company is only able to redeem this stock at par value. ACCRUED INTEREST RECEIVABLE The carrying amount of accrued interest receivable is assumed to approximate the fair value. DEPOSITS The carrying values of noninterest-bearing checking deposits, interest-bearing checking deposits, savings, money markets, and wholesale non-maturing deposits are assumed to approximate fair value since deposits are immediately withdrawable without penalty. The fair value of time certificate deposits and wholesale certificate deposits are estimated using a discounted cash flows calculation that applies the FHLB Des Moines curve to aggregated expected maturities of time deposits. In accordance with ASC 825, Financial Instruments, no value has been assigned to the Company’s long-term relationships with its deposit customers (core value of deposits intangible) since such intangible is not a financial instrument as defined under ASC 825. ADVANCES FROM FHLB The fair value of such advances was estimated by discounting the expected future cash flows using current interest rates for advances with similar terms and remaining maturities. FEDERAL FUNDS PURCHASED The carrying amount of federal funds purchased is assumed to approximate the fair value. SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE AND SUBORDINATED DEBENTURES The fair value of these instruments was estimated by discounting the expected future cash flows using derived interest rates approximating market over the contractual maturity of such borrowings. ACCRUED INTEREST PAYABLE The carrying amount of accrued interest payable is assumed to approximate the fair value. LIMITATIONS Fair value estimates are made at a specific point in time and are based on relevant market information about the financial instrument. Additionally, fair value estimates are based on existing on- and off-balance sheet financial instruments without attempting to estimate the value of anticipated future business, customer relationships and the value of assets and liabilities that are not considered financial instruments. These estimates do not reflect any premium or discount that could result from offering the Company’s entire holdings of a particular financial instrument for sale at one time. Furthermore, since no market exists for certain of the Company’s financial instruments, fair value estimates may be based on judgments regarding future expected loss experience, current economic conditions, risk characteristics of various financial instruments and other factors. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with a high level of precision. Changes in assumptions as well as tax considerations could significantly affect the estimates. Accordingly, based on the limitations described above, the aggregate fair value estimates are not intended to represent the underlying value of the Company, on either a going concern or a liquidation basis.

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- Definition The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -URI http://asc.fasb.org/topic&trid=2155941 + Details
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