Disclosure Information: Accounting Changes and Error Corrections [Hierarchy] |
Label: | Accounting Changes and Error Corrections [Hierarchy] |
Name: | AccountingChangesAndErrorCorrectionsHierarchy |
Parent Topic: | AccountingChanges |
Documentation: | Disclosure of information about accounting changes and error corrections. |
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 | Accounting Changes and Error Corrections [Hierarchy] | Abstract | added:AccountingChangesErrorCorrectionsHierarchy | ||
2 | Change in Reporting Entity | Concept (Text/String) | For Period | us-gaap:ChangeInReportingEntity | |
3 | Immaterial Error Correction | Concept (Text/String) | For Period | us-gaap:ImmaterialErrorCorrection |
Business Rules for Disclosure: Controlled Natural Language |
Rules for disclosure: disclosures:AccountingChangesAndErrorCorrectionsHierarchy 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:AccountingChangesAndErrorCorrectionsHierarchy |
disclosures:AccountingChangesAndErrorCorrectionsHierarchy | drules-arcroles:disclosure-hasConceptArrangementPattern | cm:Hierarchy |
Exemplars Available for Disclosure: Machine-Readable |
Entity Name and Text Block or Detailed Disclosure |
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Visual example |
Example |
Last updated: 5/12/2021 3:20:14 PM