累计其他综合收益(损失)累计其他综合收益(损失)(详情)(美元) 除非另有说明,单位为百万 |
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2014年12月31日
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2013年12月31日
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2012年12月31日
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2014年12月31日
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2014年9月30日
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2014.6.30
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2014年3月31日
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2013年12月31日
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2013年9月30日
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2013年6月30日
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2013年3月31日
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2011年12月31日
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累计其他综合收益(损失),养老金和其他退休后福利计划,税后 | (291.1美元)us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax | (204.9美元)us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax | (382.7美元)us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax | (291.1美元)us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax | (188.3美元)us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax | (199.4美元)us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax | (202.0美元)us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax | (204.9美元)us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax | (365.1美元)us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax | (370.8美元)us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax | (377.4美元)us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax | (408.9美元)us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax |
累计其他综合损失 | (245.8)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax | (112.9)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax | (55.6)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax | (245.8)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax | (101.4)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax | (20.2)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax | (55.1)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax | (112.9)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax | (178.4)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax | (239.6)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax | (51.4)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax | (92.6)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax |
累计其他综合收益(损失),可供出售证券调整,税后 | (1.0)us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax | 6.2us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax | 2.1us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax | (1.0)us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax | 0.6us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax | 6.4us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax | 10.1us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax | 6.2us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax | 10.7us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax | 6.3us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax | 4.7us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax | 2.6us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax |
累计其他综合收益(损失),外币折算调整,税后净额 | 64.4us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax | 106.7us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax | 316.3us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax | 64.4us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax | 101.0us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax | 166.9us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax | 147.2us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax | 106.7us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax | 190.4us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax | 167.6us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax | 319.6us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax | 312.5us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax |
累计其他综合收益(损失),现金流套期保值产生的净收益(损失)累计变化,税后影响 | (18.1)us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax | (20.9)us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax | 8.7us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax | (18.1)us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax | (14.7)us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax | 5.9us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax | (10.4)us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax | (20.9)us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax | (14.4)us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax | (42.7)us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax | 1.7us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax | 1.2us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax |
其他综合(收入)损失,养老金和其他退休后福利计划,调整,税后 | 91.0us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax | (208.3)us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax | (33.8)us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax | |||||||||
有价证券未实现净利得(亏损),税后净额 | (7.2)us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax | 3.1us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax | (0.5)us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax | |||||||||
外币折算未实现净利得(亏损) | (42.3)us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax | (208.6)us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax | 3.8us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax | |||||||||
其他综合损益,税后净额 | (137.7)us-gaap_OtherComprehensiveIncomeLossNetOfTax | (26.8)us-gaap_OtherComprehensiveIncomeLossNetOfTax | 44.6us-gaap_OtherComprehensiveIncomeLossNetOfTax | |||||||||
累计其他综合收益(损失)[成员] | ||||||||||||
其他综合收益(亏损),未重新分类,税前 | (152.3)us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedOtherComprehensiveIncomeMember |
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从累计其他综合收益(损失)中重新分类的金额 | 7.9clf_AmountsReclassifiedFromAccumulatedOtherComprehensiveIncomeLoss / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedOtherComprehensiveIncomeMember |
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累积设定受益计划调整〔成员〕 | ||||||||||||
其他综合收益(亏损),未重新分类,税前 | (98.7)us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember |
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累计未实现投资净收益(亏损)[成员] | ||||||||||||
其他综合收益(亏损),未重新分类,税前 | (1.4)us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember |
1.3us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember |
(2.4)us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember |
3.8us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember |
(4.9)us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember |
3.5us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember |
(2.0)us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember |
2.5us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember |
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累计翻译调整数[成员] | ||||||||||||
其他综合收益(亏损),未重新分类,税前 | (36.6)us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedTranslationAdjustmentMember |
(65.9)us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedTranslationAdjustmentMember |
19.7us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedTranslationAdjustmentMember |
40.5us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedTranslationAdjustmentMember |
(83.7)us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedTranslationAdjustmentMember |
22.8us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedTranslationAdjustmentMember |
(152.0)us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedTranslationAdjustmentMember |
3.3us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedTranslationAdjustmentMember |
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指定或合资格现金流量套期累积净收益(亏损)[成员] | ||||||||||||
其他综合收益(亏损),未重新分类,税前 | (15.6)us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedNetGainLossFromDesignatedOrQualifyingCashFlowHedgesMember |
(20.0)us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedNetGainLossFromDesignatedOrQualifyingCashFlowHedgesMember |
9.7us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedNetGainLossFromDesignatedOrQualifyingCashFlowHedgesMember |
(2.3)us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedNetGainLossFromDesignatedOrQualifyingCashFlowHedgesMember |
(16.6)us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedNetGainLossFromDesignatedOrQualifyingCashFlowHedgesMember |
12.1us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedNetGainLossFromDesignatedOrQualifyingCashFlowHedgesMember |
(42.2)us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedNetGainLossFromDesignatedOrQualifyingCashFlowHedgesMember |
(5.0)us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax / us-gaap_OtherComprehensiveIncomeLocationAxis = us-gaap_AccumulatedNetGainLossFromDesignatedOrQualifyingCashFlowHedgesMember |
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累积设定受益计划调整〔成员〕 | ||||||||||||
从累计其他综合收益(损失)中重新分类的金额 | (4.1)clf_AmountsReclassifiedFromAccumulatedOtherComprehensiveIncomeLoss / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember |
7.6clf_AmountsReclassifiedFromAccumulatedOtherComprehensiveIncomeLoss / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember |
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累计未实现投资净收益(亏损)[成员] | ||||||||||||
从累计其他综合收益(损失)中重新分类的金额 | (0.2)clf_AmountsReclassifiedFromAccumulatedOtherComprehensiveIncomeLoss / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember |
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累计翻译调整数[成员] | ||||||||||||
从累计其他综合收益(损失)中重新分类的金额 | 0clf_AmountsReclassifiedFromAccumulatedOtherComprehensiveIncomeLoss / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = us-gaap_AccumulatedTranslationAdjustmentMember |
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指定或合资格现金流量套期累积净收益(亏损)[成员] | ||||||||||||
从累计其他综合收益(损失)中重新分类的金额 | 12.2clf_AmountsReclassifiedFromAccumulatedOtherComprehensiveIncomeLoss / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = us-gaap_AccumulatedNetGainLossFromDesignatedOrQualifyingCashFlowHedgesMember |
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Cliffs股东权益[成员] | ||||||||||||
其他综合(收入)损失,养老金和其他退休后福利计划,调整,税后 | 26.2us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax / us-gaap_StatementEquityComponentsAxis = us-gaap_ParentMember |
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有价证券未实现净利得(亏损),税后净额 | (0.5)us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax / us-gaap_StatementEquityComponentsAxis = us-gaap_ParentMember |
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其他综合收益(损失)、外币折算调整、税收 | 3.8us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax / us-gaap_StatementEquityComponentsAxis = us-gaap_ParentMember |
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其他综合收益(损失),期间衍生品未实现收益(损失),税后净额 | 7.5us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax / us-gaap_StatementEquityComponentsAxis = us-gaap_ParentMember |
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其他综合损益,税后净额 | 37.0美元us-gaap_OtherComprehensiveIncomeLossNetOfTax / us-gaap_StatementEquityComponentsAxis = us-gaap_ParentMember |
X |
X | ||||||||||
——定义
在一个会计期间结束时可供出售的证券总价值的累计增值或损失(扣除税后)。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第11段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第14段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580参考文献3:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第14A段-URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669686-108580参考文献4:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第10A段-子段落(e) -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580
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X | ||||||||||
——定义
指定或符合现金流量套期有效部分的衍生工具累积损益的累计变动(扣除税后)。包括实体在股权被投资方递延套期利得或损失中的增加或减少份额。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第11段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第14段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580参考文献3:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第14A段-URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669686-108580参考文献4:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第10A段-子段落(d) -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580参考文献5:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题815 -子主题30 -第50节-第2段-URI http://asc.fasb.org/extlink&oid=35736893&loc=d3e80784-113994
|
X | ||||||||||
——定义
净收益(亏损)、先前服务成本(贷记)和过渡资产(债务)以及最低养老金负债(如果仍然存在)的总额,应包括在与设定受益养老金或其他退休后计划相关的累积其他综合收益中,因为它们尚未确认为净定期福利成本的组成部分。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第11段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第14段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580参考文献3:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第14A段-URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669686-108580参考文献4:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第10A段-子段落(j-k) -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580参考文献5:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段-子(i) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920
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——定义
已实现外币折算利得或损失的重新分类后,在将附属财务报表和外国股权投资从报告实体的职能货币转换为报告货币的过程中产生的累计调整(扣除税款)。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第11段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第14段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580参考文献3:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第14A段-URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669686-108580参考文献4:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第10A段-子段落(a) -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580参考文献5:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题830 -子主题30 -第45节-第12段-URI http://asc.fasb.org/extlink&oid=6915805&loc=d3e32022-110900参考文献6:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题830 -子主题30 -第50节-第1段-URI http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901
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——定义
期末非所有者来源的交易和其他事件及情况的累计权益变动,扣除税收影响。不包括净收益(亏损),以及业主投资和分配给业主的交易产生的累计权益变化。包括外币折算项目、某些养老金调整、某些债务和权益证券投资的未实现收益和损失,但与可供出售和持有至到期债务证券的信用损失以外的因素相关的临时减值损失(OTTI)除外,实体不打算出售这些证券,而且在收回摊销成本基础之前,实体不太可能被要求出售这些证券。以及与指定现金流量套期有效部分相关的衍生工具公允价值的变动。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第11段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第14段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580参考文献3:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第14A段-URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669686-108580参考文献4:http://www.xbrl.org/2003/role/presentationRef -发布者SEC -Name法规S-X (SX) -编号210 -第02节-第31段-第5条参考文献5:http://www.xbrl.org/2003/role/presentationRef -出版者SEC -Name法规S-X (SX) -第210号-第04节-第3条
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——定义
未售出可供出售证券的增值(损失)金额,税后再分类调整。不包括临时减值(OTTI)损失以外的相关金额。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第10A段-子(e)段-URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580
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——定义
外币折算调整、指定并有效作为外国实体净投资的经济套期保值的外币交易和具有长期投资性质的实体内部外币交易的损益调整税后金额。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第10A段-分段(a) -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题830 -子主题30 -第45节-第20段-分段(b,c) -URI http://asc.fasb.org/extlink&oid=6915805&loc=d3e32211-110900
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——定义
外币折算调整收益(损失)重新分类调整后的税收费用(收益)金额,指定并有效作为对外国实体净投资的经济套期保值的外币交易以及具有长期投资性质的实体内部外币交易。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第10A段- (a)段-URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第12段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e640-108580
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——定义
其他综合收益(损失)税后及重新分类调整额。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题505 -子主题10 -第50节-第2段-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第1A段-URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669619-108580
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——定义
与养老金和其他退休后设定受益计划有关的其他累计综合(收益)损失的税后和重新分类调整额(增减)。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -出版商FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第10A段-子段落(i-k) -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580
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——定义
指定或符合现金流套期有效部分的衍生工具累积利得(损失)的增(减)税后金额,以及实体在股权投资者递延套期利得(损失)的增(减)中所占份额。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第11段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第10A段-子段落(d) -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580参考文献3:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题815 -子主题30 -第45节-第1段-URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993参考文献4:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题815 -子主题10 -第50节-第4C段-分段(b) -URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5624171-113959
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——细节
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——细节
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——细节
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——细节
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——细节
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——细节
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——细节
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——细节
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——细节
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——细节
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