Disclosure Information: Cumulative-Effect Adjustment [Hierarchy]
   
Label: Cumulative-Effect Adjustment [Hierarchy]
Name: CumulativeEffectAdjustmentHierarchy
Parent Topic: NewAccountingPronouncements
Documentation: Disclosure of information about cumulative-effect adjustment.
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 Cumulative-Effect Adjustment [Hierarchy] Abstract us-gaap:CumulativeEffectAdjustmentAbstract
2 Cumulative-Effect Adjustment, Gross Gains Concept (Monetary) For Period Credit us-gaap:CumulativeEffectAdjustmentGrossGains
3 Cumulative-Effect Adjustment, Gross Losses Concept (Monetary) For Period Debit us-gaap:CumulativeEffectAdjustmentGrossLosses
4 Cumulative-Effect Adjustment, Bifurcation of Hybrids, Gross Gains Concept (Monetary) For Period Credit us-gaap:CumulativeEffectAdjustmentBifurcationOfHybridsGrossGains
5 Cumulative-Effect Adjustment, Bifurcation of Hybrids, Gross Losses Concept (Monetary) For Period Debit us-gaap:CumulativeEffectAdjustmentBifurcationOfHybridsGrossLosses
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:CumulativeEffectAdjustmentHierarchy 
This disclosure:

   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-subClass disclosures:CumulativeEffectAdjustmentHierarchy
disclosures:CumulativeEffectAdjustmentHierarchy drules-arcroles:disclosure-hasConceptArrangementPattern cm:Hierarchy
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Visual example
Example

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Last updated: 5/12/2021 3:20:13 PM

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