Search Elements:
- Taxonomy
- us-gaap
- Name
- VariableInterestEntityMethodologyForDeterminingWhetherEnterpriseIsPrimaryBeneficiary
- Label
- Variable Interest Entity, Methodology for Determining Whether Entity is Primary Beneficiary
- Period Type
- duration
- Type
- xbrli:stringItemType
- Definition
- Description of significant judgments and assumptions made by a reporting entity in determining whether it must: (1) consolidate a Variable Interest Entity (VIE) or (2) disclose information about its involvement in a VIE, and may include discussion of the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE''s economic performance is shared among multiple parties such that no one party is the primary beneficiary (as defined) or information about the types of involvements the reporting entity considers significant, supplemented with information about how the significant involvements were considered in determining whether the reporting entity is the primary beneficiary.
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