Summary of Acquired Identifiable Assets and Liabilities (Detail) (USD $) In Thousands, unless otherwise specified	Mar. 31, 2015
Purchase price:
Cash and fair value of common stock	$ 6,300fbms_PaymentToAcquireBusinessesGross
Total purchase price	6,300
Identifiable assets:
Cash and due from banks	8,307
Investments	23,423
Loans and leases	38,393
Other Real Estate	571
Core deposit intangible	225
Personal and real property	3,670
Deferred tax asset	2,502
Other assets	305
Total assets	77,396
Liabilities and equity:
Deposits	59,321
Borrowed funds	13,104
Other liabilities	326
Total liabilities	72,751
Net assets acquired	4,645
Goodwill resulting from acquisition	$ 1,655

Business combination, recognized identifiable assets acquired and liabilities assumed, borrowed funds.

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- Definition

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities Deposits.

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Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities Other.

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- Definition

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Loans And Leases.

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Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Assets.

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- Definition

Business combination recognized identifiable assets acquired and liabilities assumed, other real estate.

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- Definition

Business Combination, Recognized Identifiable Assets Acquired, Goodwill.

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- Definition

Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.

+ References

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- Definition

The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.

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- Definition

Amount of assets acquired at the acquisition date.

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- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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- Definition

Amount of investments in debt and equity securities, including, but not limited to, held-to-maturity, trading and available-for-sale expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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- Definition

Amount of deferred tax asset attributable to deductible temporary differences and carryforwards that are expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount of intangible assets, excluding goodwill, acquired at the acquisition date.

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Amount of liabilities assumed at the acquisition date.

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- Definition

Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (c)

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-Publisher FASB

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-Topic 805

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-Section 55

-Paragraph 37

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- Definition

The amount of property, plant, and equipment recognized as of the acquisition date.

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