Fair value portion of shares that an entity is required to redeem for cash or other assets at a fixed or determinable date or upon the occurrence of an event.

No definition available.

Historical cost amount of an entity's issued and outstanding stock which is not included within permanent equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer.

No definition available.

Amount of Net Income (Loss) attributable to redeemable noncontrolling interest.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(19))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

No definition available.