- Definition
The tax effects of employee stock option transactions that are recognized differently for financial reporting and tax purposes, occurring during the period and charged or credited directly to shareholders' equity.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 740
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6419406&loc=d3e23586-113945
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 740
-Section 45
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6419406&loc=d3e23594-113945
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 20
-Section 45
-Paragraph 11
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=18498875&loc=d3e39076-109324
+ Details
Name: |
us-gaap_IncomeTaxEffectsAllocatedDirectlyToEquityEmployeeStockOptions |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |