| Term: | Adjustment |
| Label: | Adjustment |
| Key: | 3 |
| Category: | Type of ConceptArrangementPattern |
| Description: | An adjustment is a type of concept arrangement pattern which represents a basic mathematical reconciliation between an originally stated value and a restated value usually due to a correction or error: Originally stated balance + adjustments = restated balance |
| Commentary: | |
| Technical Example: | http://xbrlsite.azurewebsites.net/2019/Prototype/conformance-suite/Production/1000-ConceptArangementPatterns/05-Adjustment/05-TestCase-Adjustment.xml |
| Human Readable Example: | http://xbrlsite.azurewebsites.net/DigitalFinancialReporting/ConceptArrangementPatterns/2017-05-07/05-Adjustment/Index.html |
| Additional Information: | http://xbrlsite.azurewebsites.net/2017/IntelligentDigitalFinancialReporting/Part02_Chapter05.7_UnderstandingConceptArrangementPatternsMemberArrangementPatterns.pdf |
| Status: | OK |
| Image: | |