Limited Liability Company (LLC) or Limited Partnership (LP), Business Combination Accounting Treatment

NameLimitedLiabilityCompanyLLCOrLimitedPartnershipLPBusinessCombinationAccountingTreatment
Namespacehttp://fasb.org/us-gaap/2021-01-31
Prefixus-gaap
Data typexbrli:stringItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Limited Liability Company (LLC) or Limited Partnership (LP), Business Combination Accounting Treatmenten-UShttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Description of the method of accounting for the transfer of net assets or exchange of equity interests.en-UShttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
elementCreationTaxonomyVersion2008http://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
SourceNameSEC Simplificationhttp://fasb.org/srt/role/changeNote/changeNote
TaxonomyVersion2020http://fasb.org/srt/role/changeNote/changeNote
ChangeDate2019-10http://fasb.org/srt/role/changeNote/changeNote
ModifiedReferencestruehttp://fasb.org/srt/role/changeNote/changeNote
Source_ASU_Number2019-07http://fasb.org/srt/role/changeNote/changeNote
PublisherFASBhttp://fasb.org/us-gaap/role/ref/legacyRef
NameAccounting Standards Codificationhttp://fasb.org/us-gaap/role/ref/legacyRef
Topic805http://fasb.org/us-gaap/role/ref/legacyRef
SubTopic50http://fasb.org/us-gaap/role/ref/legacyRef
Section50http://fasb.org/us-gaap/role/ref/legacyRef
Paragraph3http://fasb.org/us-gaap/role/ref/legacyRef
Subparagraph(b)http://fasb.org/us-gaap/role/ref/legacyRef
URIhttp://asc.fasb.org/extlink&oid=120313088&loc=d3e9583-128503http://fasb.org/us-gaap/role/ref/legacyRef

Related Parent Concepts

NameRelation TypeRole
us-gaap:DescriptionOfReorganizationOfLimitedLiabilityCompanyLLCOrLimitedLiabilityPartnershipLLPThroughBusinessCombinationAbstract
parent-childhttp://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements