- DefinitionThe tax effect of an increase or decrease in contributed capital (for example, deductible expenditures reported as a reduction of the proceeds from issuing capital stock) during the period charged or credited directly to shareholders' equity.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 20
-Section 45
-Paragraph 11
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=123586238&loc=d3e39076-109324
Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 20
-Section 45
-Paragraph 2
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=123586238&loc=d3e38679-109324
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us-gaap_ |
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xbrli:monetaryItemType |
Balance Type: |
debit |
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duration |