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: https://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
Visual example
Example

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Last updated: 5/12/2021 3:20:14 PM

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