Disclosure Information: Accounting Changes and Error Corrections Note [Note Level]
   
Label: Accounting Changes and Error Corrections Note [Note Level]
Name: AccountingChangesAndErrorCorrectionsDisclosures
Parent Topic: AccountingChanges
Documentation: Entire footnote of the nature and amount of prior period errors that had previously been considered immaterial and which are being corrected in the current fiscal year.
Commentary:
Level: NoteLevel
Concept arrangement pattern: [Level 1 Text Block]
Completion state: Completed
Status: Test set
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 New Accounting Pronouncements and Changes in Accounting Principles [Abstract] Abstract us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesAbstract
2 Accounting changes and new accounting guidance Concept (Text Block (HTML)) For Period us-gaap:AccountingChangesAndErrorCorrectionsTextBlock
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:AccountingChangesAndErrorCorrectionsDisclosures 
This disclosure:

   - MUST be represented as the Concept Arrangement Pattern: cm:Level1TextBlock
   - MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:AccountingChangesAndErrorCorrectionsTextBlock
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-subClass disclosures:AccountingChangesAndErrorCorrectionsDisclosures
disclosures:AccountingChangesAndErrorCorrectionsDisclosures drules-arcroles:disclosure-equivalentTextblock us-gaap:AccountingChangesAndErrorCorrectionsTextBlock
disclosures:AccountingChangesAndErrorCorrectionsDisclosures drules-arcroles:disclosure-hasConceptArrangementPattern cm:Level1TextBlock
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Bank of New York Mellon Corp | BECTON DICKINSON & CO | CHEVRON CORP | COMPUTER SCIENCES CORP | CVS CAREMARK CORP | Dr Pepper Snapple Group, Inc. | FIRST SOLAR, INC. | FRONTIER COMMUNICATIONS CORP | GENERAL ELECTRIC CO | HALLIBURTON CO | INTEL CORP | INTERNATIONAL BUSINESS MACHINES CORP | LILLY ELI & CO | MOLSON COORS BREWING CO | NABORS INDUSTRIES LTD | NETFLIX INC | OWENS-ILLINOIS GROUP INC | RYDER SYSTEM INC | TECH DATA CORP | TENET HEALTHCARE CORP | WASTE MANAGEMENT INC |
Visual example
Example

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Last updated: 5/12/2021 3:18:26 PM

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