Disclosure Information: Change in Accounting Estimate, by Type of Change [Hierarchy] |
Label: | Change in Accounting Estimate, by Type of Change [Hierarchy] |
Name: | ChangeInAccountingEstimate |
Parent Topic: | UseOfEstimates |
Documentation: | Disclosure of the change in an accounting estimate, including a change that occurs in an interim period. |
Commentary: | |
Level: | Detail |
Concept arrangement pattern: | [Hierarchy] |
Completion state: | WIP |
Status: | |
Templates: | |
Exemplars: | Example |
Taxonomy Network: | http://fasb.org/us-gaap/role/disclosure/AccountingChangesAndErrorCorrections |
Line | Label | Object Class (Data type) | Period Type | Balance | Report Element Name |
---|---|---|---|---|---|
1 | Change in Accounting Estimate [Table] | Table | us-gaap:ScheduleOfChangeInAccountingEstimateTable | ||
2 | Legal Entity [Axis] | Axis | dei:LegalEntityAxis | ||
3 | Consolidated Entity [Domain] | Member | dei:EntityDomain | ||
4 | Change in Accounting Estimate by Type [Axis] | Axis | us-gaap:ChangeInAccountingEstimateByTypeAxis | ||
5 | Change in Accounting Estimate, Type [Domain] | Member | us-gaap:ChangeInAccountingEstimateTypeDomain | ||
6 | Depreciable Assets [Member] | Member | us-gaap:DepreciableAssetsMember | ||
7 | Service Life [Member] | Member | us-gaap:ServiceLifeMember | ||
8 | Salvage Value [Member] | Member | us-gaap:SalvageValueMember | ||
9 | Intangible Assets, Amortization Period [Member] | Member | us-gaap:IntangibleAssetsAmortizationPeriodMember | ||
10 | Warranty Obligations [Member] | Member | us-gaap:WarrantyObligationsMember | ||
11 | Inventory Valuation and Obsolescence [Member] | Member | us-gaap:InventoryValuationAndObsolescenceMember | ||
12 | Uncollectible Receivables [Member] | Member | us-gaap:UncollectibleReceivablesMember | ||
13 | Contracts Accounted for under Percentage of Completion [Member] | Member | us-gaap:ContractsAccountedForUnderPercentageOfCompletionMember | ||
14 | Purchase Price Allocation Adjustments [Member] | Member | us-gaap:PurchasePriceAllocationAdjustmentsMember | ||
15 | Change in Assumptions for Pension Plans [Member] | Member | us-gaap:ChangeInAssumptionsForPensionPlansMember | ||
16 | Change in Accounting Method Accounted for as Change in Estimate [Member] | Member | us-gaap:ChangeInAccountingMethodAccountedForAsChangeInEstimateMember | ||
17 | Sales Returns and Allowances [Member] | Member | us-gaap:SalesReturnsAndAllowancesMember | ||
18 | Regulatory Reviews of Filings [Member] | Member | us-gaap:RegulatoryReviewsOfFilingsMember | ||
19 | Disputes [Member] | Member | us-gaap:DisputesMember | ||
20 | Change in Accounting Estimate [Line Items] | LineItems | us-gaap:ChangeInAccountingEstimateLineItems | ||
21 | Change in Accounting Estimate [Hierarchy] | Abstract | added:ChangeInAccountingEstimateHierarchy | ||
22 | Change in Accounting Estimate, Financial Effect | Concept (Text/String) | For Period | us-gaap:ChangeInAccountingEstimateFinancialEffect | |
23 | Change in Accounting Estimate, Description | Concept (Text/String) | For Period | us-gaap:ChangeInAccountingEstimateDescription |
Business Rules for Disclosure: Controlled Natural Language |
Rules for disclosure: disclosures:ChangeInAccountingEstimate This disclosure: - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy - MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:ScheduleOfChangeInAccountingEstimateTextBlock - MUST contain the Level 4 Detailed concept: us-gaap:ChangeInAccountingEstimateDescription |
Business Rules for Disclosure: Machine-Readable |
From | Arcrole (predicate) | To |
---|---|---|
cm:Thing | cm-arcroles:class-subClass | disclosures:ChangeInAccountingEstimate |
disclosures:ChangeInAccountingEstimate | drules-arcroles:disclosure-equivalentTextblock | us-gaap:ScheduleOfChangeInAccountingEstimateTextBlock |
disclosures:ChangeInAccountingEstimate | drules-arcroles:disclosure-hasConceptArrangementPattern | cm:Hierarchy |
disclosures:ChangeInAccountingEstimate | drules-arcroles:disclosure-requiresConcept | us-gaap:ChangeInAccountingEstimateDescription |
Exemplars Available for Disclosure: Machine-Readable |
Entity Name and Text Block or Detailed Disclosure | Beneficial Mutual Bancorp Inc | Brekford Corp. | COMPUTER SCIENCES CORP | COMPUTER SCIENCES CORP | Delta Tucker Holdings, Inc. | DIRECTV | DynaVox Inc. | EQUINIX INC | Fortegra Financial Corp | GRANITE CONSTRUCTION INC | GRANITE CONSTRUCTION INC | HI TECH PHARMACAL CO INC | LEVEL 3 COMMUNICATIONS INC | LMI AEROSPACE INC | MACROSOLVE INC | MASTEC INC | McEwen Mining Inc. | NiMin Energy Corp. | RADIANT CREATIONS GROUP, INC. | Swisher Hygiene Inc. | SYCAMORE NETWORKS INC | Walter Energy, Inc. | Wesco Aircraft Holdings, Inc | Yasheng Group | |
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Visual example |
Example |
Last updated: 5/12/2021 3:18:26 PM