Disclosure Information: Prior Period Error
Label: Prior Period Error
Name: PriorPeriodError
Parent Topic: StatementOfChangesInEquity
Documentation: Adjustment of origionally stated balance to restated balance.
Level: Disclosure
Concept arrangement pattern: [Adjustment]
Completion state: Done
Status: OK
Templates: Prior Period Error |
Exemplars: Example
Taxonomy Network: http://accounting.auditchain.finance/proof/role/PriorPeriodErrors

Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Prior Period Errors [Hypercube] Table proof:PriorPeriodErrorsHypercube
2 Report Date [Axis] Axis proof:ReportDateAxis
3 Current Report [Member] Member proof:CurrentReportMember
4 Prior Report [Member] Member proof:PriorReportMember
5 Prior Period Errors [Line Items] LineItems proof:PriorPeriodErrorsLineItems
6 Prior Period Errors [Adjustment] Concept (Text/String) For Period proof:PriorPeriodErrorsAdjustment
7 Equity, Origionally Stated Concept (Monetary) As Of Credit proof:Equity
8 Changes in Accounting Policy Concept (Monetary) As Of Credit proof:ChangesInAccountingPolicy
9 Correction of an Error Concept (Monetary) As Of Credit proof:CorrectionOfAnError
10 Equity, Restated Concept (Monetary) As Of Credit proof:Equity

Business Rules for Disclosure: Controlled Natural Language
Rules for disclosure: disclosures:PriorPeriodError 
This disclosure:

   - MUST be represented as using the Hypercube: proof:PriorPeriodErrorsHypercube
   - MUST include the Axis/Dimension: proof:ReportDateAxis
   - MUST be represented as the Concept Arrangement Pattern: cm:Adjustment
      - cm:Adjustment REQUIRES origionaly stated/restated concept: proof:Equity

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:PriorPeriodError
disclosures:PriorPeriodError drules-arcroles:disclosure-requiresHypercube proof:PriorPeriodErrorsHypercube
disclosures:PriorPeriodError drules-arcroles:disclosure-hasConceptArrangementPattern cm:Adjustment
cm:Adjustment drules-arcroles:conceptArrangementPattern-requiresConcept proof:Equity
disclosures:PriorPeriodError drules-arcroles:disclosure-requiresAxis proof:ReportDateAxis

Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Entity 1 | Entity 2 | Entity 3 |

Visual example


Last updated: 4/15/2021 2:41:22 PM