- DefinitionDescription of restructuring activities for an acquired entity, including the amount of acquisition costs allocated to restructuring activities, and the period in which such costs will be incurred. The type of major actions that comprise the plan to exit an activity or involuntarily terminate employees of the acquired entity including activities of the acquired entity that will not continue, method of disposition, and description of employee groups that will be terminated. If the entity has not finalized plans for the restructuring activities, a description of the unresolved issues, the types of additional liabilities that might arise, and how any adjustment would be reported in the financial statements. Disclosure may also include timeframe when the registrant began formulating exit plans for which accrual may be necessary, and the types and amounts of liabilities included in the acquisition cost allocation. Disclosure may include the nature and amount of losses relating to asset impairments from the exit or disposal activity.
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.P.4)
-URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747
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us-gaap_BusinessAcquisitionPlannedRestructuringActivitiesDescription |
| Namespace Prefix: |
us-gaap_ |
| Data Type: |
xbrli:stringItemType |
| Balance Type: |
na |
| Period Type: |
duration |