Disclosure Information: Restatement of Prior Year Income [Hierarchy] |
Label: | Restatement of Prior Year Income [Hierarchy] |
Name: | RestatementOfPriorYearIncome |
Parent Topic: | Equity |
Documentation: | Disclosure of information about restatement of prior year income |
Commentary: | |
Level: | Detail |
Concept arrangement pattern: | [Hierarchy] |
Completion state: | WIP |
Status: | |
Templates: | |
Exemplars: | Example |
Taxonomy Network: | http://fasb.org/us-gaap/role/disclosure/Equity |
Line | Label | Object Class (Data type) | Period Type | Balance | Report Element Name |
---|---|---|---|---|---|
1 | Restatement of Prior Year Income [Hierarchy] | Abstract | us-gaap:RestatementOfPriorYearIncomeAbstract | ||
2 | Impact of Restatement on Opening Retained Earnings, before Tax | Concept (Monetary) | As Of | Debit | us-gaap:ImpactOfRestatementOnOpeningRetainedEarningsBeforeTax |
3 | Impact of Restatement on Opening Retained Earnings, Net of Tax | Concept (Monetary) | As Of | Debit | us-gaap:ImpactOfRestatementOnOpeningRetainedEarningsNetOfTax |
4 | Impact of Restatement on Earnings Per Share, Basic | Concept (Share) | For Period | us-gaap:ImpactOfRestatementOnEarningsPerShareBasic | |
5 | Impact of Restatement on Earnings Per Share, Diluted | Concept (Share) | For Period | us-gaap:ImpactOfRestatementOnEarningsPerShareDiluted |
Business Rules for Disclosure: Controlled Natural Language |
Rules for disclosure: disclosures:RestatementOfPriorYearIncome This disclosure: - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy - MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:RestatementToPriorYearIncomeTextBlock |
Business Rules for Disclosure: Machine-Readable |
From | Arcrole (predicate) | To |
---|---|---|
cm:Thing | cm-arcroles:class-subClass | disclosures:RestatementOfPriorYearIncome |
disclosures:RestatementOfPriorYearIncome | drules-arcroles:disclosure-equivalentTextblock | us-gaap:RestatementToPriorYearIncomeTextBlock |
disclosures:RestatementOfPriorYearIncome | drules-arcroles:disclosure-hasConceptArrangementPattern | cm:Hierarchy |
Exemplars Available for Disclosure: Machine-Readable |
Visual example |
Example |
Last updated: 5/12/2021 3:20:35 PM