Presentation - RR Donnelley

Considerations in Creating Custom Extensions
• Unique company circumstances
• Debt – Subordinated Debenture 3.75% Due 2017
• Business Segment – Transmission Assembly
• Geographical Segments – ‘Asia, Hong Kong and India’ or ‘Upper Peninsula Region’
• Combination Concepts – PrepaidExpensesDepositsAndOtherAssetsCurrent
• US-GAAP tag exists but an attribute is not appropriate – The best choice is an instant US-
GAAP element where the label and definition are appropriate but the table implies the
need for durational elements.
• To Correct an Attribute Error in a US-GAAP element – US-
GAAP:WeightedAverageNumberOfSharesOutstandingBasicAndDiluted has an instant
period type and should be duration.,
• Element is not available in the US-GAAP – There is a US-GAAP ‘Net’ element, but a
‘Gross’ element is required
• When the standard tag definition contains the phrasing that it may include certain
examples, the examples are meant to be explanatory, rather than limiting. The presence
or absence of an appropriate example is not a sufficient reason to reject a US GAAP tag.
We recommend that the definition be considered for appropriateness without any of the
provided examples. If the definition is then appropriate, the element should be accepted
regardless of the examples.
• Example: May include: A description of the effect of illegal acts on the amounts presented in
financial statements including contingent monetary effects, such as fines, penalties and damages.
This may include the nature, description and financial impact of the illegal act and resolution.
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