| 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: | https://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