Disclosure Information: Prior Period Adjustment
   
Label: Prior Period Adjustment
Name: PriorPeriodAdjustment
Parent Topic: StatementOfChangesInNetAssetsEquity
Documentation: Adjustment of a balance from origionally stated to adjusted for change in accounting policy or correction of an error.
Commentary:
Level: Statement
Concept arrangement pattern: [Adjustment]
Completion state: WIP
Status:
Templates:
Exemplars: Example
Taxonomy Network: https://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/PriorPeriodAdjustments
Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:PriorPeriodAdjustment 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:StatementChangesInEquityPriorPeriodAdjustmentsTable
   - MUST include the Axis/Dimension: frm:ReportDateAxis
   - MUST be represented as the Concept Arrangement Pattern: cm:Adjustment
      - cm:Adjustment REQUIRES origionaly stated/restated concept: frf-sme:RetainedEarningsAccumulatedDeficits
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:PriorPeriodAdjustment
disclosures:PriorPeriodAdjustment drules-arcroles:disclosure-requiresHypercube frf-sme:StatementChangesInEquityPriorPeriodAdjustmentsTable
disclosures:PriorPeriodAdjustment drules-arcroles:disclosure-hasConceptArrangementPattern cm:Adjustment
cm:Adjustment drules-arcroles:conceptArrangementPattern-requiresConcept frf-sme:RetainedEarningsAccumulatedDeficits
disclosures:PriorPeriodAdjustment drules-arcroles:disclosure-requiresAxis frm:ReportDateAxis
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Visual example
Example

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Last updated: 5/5/2021 5:29:43 PM

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