Disclosure Information: New Accounting Pronouncement or Change in Accounting Principle, Retrospective Adjustments [Hierarchy]
   
Label: New Accounting Pronouncement or Change in Accounting Principle, Retrospective Adjustments [Hierarchy]
Name: NewAccountingPronouncementOrChangeInAccountingPrincipleRetrospectiveAdjustmentsHierarchy
Parent Topic: NewAccountingPronouncements
Documentation: Disclosure of information about new accounting pronouncements or changes in accounting principles for retrospective adjustments.
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 New Accounting Pronouncement or Change in Accounting Principle, Retrospective Adjustments [Hierarchy] Abstract us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleRetrospectiveAdjustmentsAbstract
2 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Revenue Concept (Monetary) For Period Credit us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnNetRevenue
3 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Operating Results Concept (Monetary) For Period Credit us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnOperatingResults
4 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Income from Continuing Operations Concept (Monetary) For Period Credit us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnIncomeFromContinuingOperations
5 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Income Concept (Monetary) For Period Credit us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnNetIncome
6 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Basic Earnings Per Share Concept (Share) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnBasicEarningsPerShare
7 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Diluted Earnings Per Share Concept (Share) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnDilutedEarningsPerShare
8 New Accounting Pronouncement or Change in Accounting Principle, Cumulative Effect of Change on Equity or Net Assets Concept (Monetary) For Period Credit us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleCumulativeEffectOfChangeOnEquityOrNetAssets
9 New Accounting Pronouncement or Change in Accounting Principle, Retrospective Application Impracticable Concept (Text/String) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleRetrospectiveApplicationImpracticable
10 New Accounting Pronouncement or Change in Accounting Principle, Indirect Effects Concept (Text/String) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleIndirectEffects
11 New Accounting Pronouncement, Transition Guidance Not Significant or Not Practical Concept (Text/String) For Period us-gaap:NewAccountingPronouncementTransitionGuidanceNotSignificantOrNotPractical
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:NewAccountingPronouncementOrChangeInAccountingPrincipleRetrospectiveAdjustmentsHierarchy 
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:NewAccountingPronouncementOrChangeInAccountingPrincipleRetrospectiveAdjustmentsHierarchy
disclosures:NewAccountingPronouncementOrChangeInAccountingPrincipleRetrospectiveAdjustmentsHierarchy 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 3:20:14 PM

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