XML 48 R16.htm IDEA: XBRL DOCUMENT
v2.4.0.6

New Accounting Pronouncements (Policies) | 3 Months Ended
--- | ---
Mar. 31, 2013
New Accounting Pronouncements [Abstract] |
ASU No. 2013-02, Reporting of Amounts Reclassified out of Accumulated Other Comprehensive Income. | The objective of this ASU is to improve the reporting of reclassifications out of accumulated other comprehensive income. The amendments require an entity to report the effect of significant reclassifications on the respective line items in net income if the amount being reclassified is required under GAAP to be reclassified in its entirety to net income. The amendments in this update are effective prospectively for reporting periods beginning after December 15, 2012. SB Financial Group has adopted these amendments and they do not have a material impact on the Company’s Condensed Consolidated Financial Statements.
ASU No. 2012-02, Testing Indefinite-Lived Intangible Assets for Impairment | This ASU amends Topic 350 to allow the Company to first assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if the Company concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform a quantitative impairment test by comparing the fair value with the carrying amount in accordance with Codification Subtopic 350-30, Intangibles-Goodwill and Other, General Intangibles Other than Goodwill. The Company also has the option to bypass the qualitative assessment for any indefinite-lived intangible asset in any period and proceed directly to performing the quantitative impairment test. An entity will be able to resume performing the qualitative assessment in any subsequent period. The amendments in this update are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. Early adoption is permitted, including for annual and interim impairment tests performed as of a date before July 27, 2012. Management has determined that the adoption of ASU 2012-02 will not have a material impact on the Company’s Condensed Consolidated Financial Statements.
ASU 2011-04, Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs | This ASU amends Topic 820 to add both additional clarifications to existing fair value measurement and disclosure requirements and changes to existing principles and disclosure guidance. Clarifications were made to the relevancy of the highest and best use valuation concept, measurement of an instrument classified in an entity’s shareholder’s equity and disclosure of quantitative information about the unobservable inputs for Level 3 fair value measurements. Changes to existing principles and disclosures included measurement of financial instruments managed within a portfolio, the application of premiums and discounts in fair value measurement, and additional disclosures related to fair value measurements. The updated guidance and requirements are effective for financial statements issued for the first interim or annual period beginning after December 15, 2011, and should be applied prospectively. Early adoption is permitted. Management adopted ASU 2011-04 effective January 1, 2012, as required, without a material impact on the Company’s Condensed Consolidated Financial Statements.
ASU 2011-05, Presentation of Comprehensive Income | This ASU amends Topic 220 to give an entity the option to present the total of comprehensive income, the components of net income, and the components of other comprehensive income (OCI) either in a single continuous statement of comprehensive income or in two separate but consecutive statements. An entity is also required to present on the face of the financial statement reclassification adjustments for items that are reclassified from OCI to net income in the statement(s) where the components of net income and the components of OCI are presented. The amendments do not change items that must be reported in OCI or when an item of OCI must be reclassified to net income, only the format for presentation. The updated guidance and requirements are effective for financial statements issued for the fiscal years, and the interim periods within those years, beginning after December 15, 2011. The amendments should be applied retrospectively. On October 21, 2011, the FASB issued a proposed deferral of the requirement that companies present reclassification adjustments for each component of OCI in both net income and OCI on the face of the financial statements. Early adoption is permitted. Management adopted ASU 2011-05 effective January 1, 2012, as required. The statements of comprehensive income have been included within this Form 10-Q.
ASU 2011-08, Testing Goodwill for Impairment | The ASU amends Topic 350 to permit an entity the option to first assess qualitative factors to determine whether it is more likely than not (50% threshold) that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. The amendments are effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. Early adoption is permitted, including for annual and interim goodwill impairment tests performed as of a date before September 15, 2011, if an entity’s financial statements for the most recent annual or interim period have not yet been issued. Management anticipates this standard will have no material effect on the Company’s Condensed Consolidated Financial Statements.

X
- Definition Accounting standard updated for reporting of amounts reclassified out of accumulated other comprehensive income. + References No definition available. + Details
Name: | rbnf_AccountingStandardUpdatedForReportingOfAmountsReclassifiedOutOfAccumulatedOtherComprehensiveIncomePolicyTextBlock
Namespace Prefix: | rbnf_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Accounting standard update for amendments to achieve common fair value measurement and disclosure requirements in u.s. gaap and ifrs. + References No definition available. + Details
Name: | rbnf_AccountingStandardUpdateForAmendmentsToAchieveCommonFairValueMeasurementAndDisclosureRequirementsInUsGaapAndIfrsPolicyTextBlock
Namespace Prefix: | rbnf_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Accounting standard update for presentation of comprehensive income. + References No definition available. + Details
Name: | rbnf_AccountingStandardUpdateForPresentationOfComprehensiveIncomePolicyTextBlock
Namespace Prefix: | rbnf_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Accounting standard update for testing goodwill for impairment. + References No definition available. + Details
Name: | rbnf_AccountingStandardUpdateForTestingGoodwillForImpairmentPolicyTextBlock
Namespace Prefix: | rbnf_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Accounting standard update for testing indefinite-lived intangible assets for impairment. + References No definition available. + Details
Name: | rbnf_AccountingStandardUpdateForTestingIndefiniteLivedIntangibleAssetsForImpairmentPolicyTextBlock
Namespace Prefix: | rbnf_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration