2.4.0.8060100 - Disclosure - Generaltruefalsefalse1false falsefalsec20130101to20130630http://www.sec.gov/CIK0001083643duration2013-01-01T00:00:002013-06-30T00:00:001true 1us-gaap_AccountingChangesAndErrorCorrectionsAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0General [Abstract]2false 2us-gaap_AccountingChangesAndErrorCorrectionsTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1falsefalsefalse00<div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><div><br /></div><div style="text-align: justify; margin-top: 3pt; margin-bottom: 3pt;"><font style="font-family: Times New Roman; font-size: 10pt; font-weight: bold;">Note 1.</font><font style="font-size: 5.14pt;">                          </font><font style="font-family: Times New Roman; font-size: 10pt; font-weight: bold;">General</font></div><div style="margin-top: 3pt; margin-bottom: 3pt;"><br /></div><div style="text-align: justify; margin-top: 3pt; font-family: Times New Roman; margin-bottom: 3pt; font-size: 10pt;">The consolidated financial statements include the accounts of Fauquier Bankshares, Inc. ("the Company") and its wholly-owned subsidiaries: The Fauquier Bank ("the Bank") and Fauquier Statutory Trust II; and the Bank's wholly-owned subsidiary, Fauquier Bank Services, Inc.  In consolidation, significant intercompany financial balances and transactions have been eliminated.  In the opinion of management, the accompanying unaudited consolidated financial statements contain all adjustments (consisting of only normal recurring accruals) necessary to present fairly the financial positions as of June 30, 2013 and December 31, 2012 and the results of operations for the three and six months ended June 30, 2013 and 2012.  The notes included herein should be read in conjunction with the consolidated financial statements and accompanying notes included in the Company's 2012 Annual Report on Form 10-K filed with the Securities and Exchange Commission (the "SEC").</div><div style="margin-top: 3pt; margin-bottom: 3pt;"><br /></div><div style="text-align: justify; margin-top: 3pt; font-family: Times New Roman; margin-bottom: 3pt; font-size: 10pt;">The results of operations for the six months ended June 30, 2013 are not necessarily indicative of the results expected for the full year.</div><div><br /></div><div><br /></div><div style="text-align: justify; margin-top: 3pt; font-family: Times New Roman; margin-bottom: 3pt; font-size: 10pt; font-weight: bold;">Recent Accounting Pronouncements</div><div style="margin-top: 3pt; margin-bottom: 3pt;"><br /></div><div style="text-align: justify; margin-top: 3pt; font-family: Times New Roman; margin-bottom: 3pt; font-size: 10pt;">In December 2011, the Financial Accounting Standards Board (the "FASB") issued Accounting Standards Update ("ASU") 2011-11, "Balance Sheet (Topic 210) – Disclosures about Offsetting Assets and Liabilities."  This ASU requires entities to disclose both gross information and net information about both instruments and transactions eligible for offset in the balance sheet and instruments and transactions subject to an agreement similar to a master netting arrangement. An entity is required to apply the amendments for annual reporting periods beginning on or after January 1, 2013, and interim periods within those annual periods. An entity should provide the disclosures required by those amendments retrospectively for all comparative periods presented. The adoption of the new guidance did not have a material impact on the Company's consolidated financial statements.</div><div style="margin-top: 3pt; margin-bottom: 3pt;"><br /></div><div style="text-align: justify; margin-top: 3pt; font-family: Times New Roman; margin-bottom: 3pt; font-size: 10pt;">In January 2013, the FASB issued ASU 2013-01, "Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities."  The amendments in this ASU clarify the scope for derivatives accounted for in accordance with Topic 815, Derivatives and Hedging, including bifurcated embedded derivatives, repurchase agreements and reverse repurchase agreements and securities borrowing and securities lending transactions that are either offset or subject to netting arrangements.  An entity is required to apply the amendments for fiscal years, and interim periods within those years, beginning on or after January 1, 2013.  The adoption of the new guidance did not have a material impact on the Company's consolidated financial statements.</div><div style="margin-top: 3pt; margin-bottom: 3pt;"><br /></div><div style="text-align: justify; margin-top: 3pt; font-family: Times New Roman; margin-bottom: 3pt; font-size: 10pt;">In February 2013, the FASB issued ASU 2013-02, "Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income."  The amendments in this ASU require an entity to present (either on the face of the statement where net income is presented or in the notes) the effects on the line items of net income of significant amounts reclassified out of accumulated other comprehensive income.  In addition, the amendments require a cross-reference to other disclosures currently required for other reclassification items to be reclassified directly to net income in their entirety in the same reporting period.  Companies should apply these amendments for fiscal years, and interim periods within those years, beginning on or after December 15, 2012.  The Company has included the required disclosures from ASU 2013-02 in the consolidated financial statements.</div><div> </div></div>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for reporting accounting changes and error corrections. It includes the conveyance of information necessary for a user of the Company's financial information to understand all aspects and required disclosure information concerning all changes and error corrections reported in the Company's financial statements for the period.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22644-107794 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 45 -Paragraph 23 -URI http://asc.fasb.org/extlink&oid=6368906&loc=d3e21914-107793 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22595-107794 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22499-107794 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 1.N.Q3) -URI http://asc.fasb.org/extlink&oid=6369664&loc=d3e30840-122693 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 1 -Section N Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 154 -Paragraph 17, 22, 25, 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. 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