Disclosure Information
   
Label: Prior Period Adjustment
Name: PriorPeriodAdjustment
Parent Topic: StatementOfChangesInEquity
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:
Taxonomy Network: http://xbrlsite.azurewebsites.net/2019/frf-sme/role/schedule/level4/PriorPeriodAdjustments

Model structure: XBRL Presentation | Machine Readable | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name

Natural Language Business Rules
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

*

Creative Commons License
This work is licensed under a Creative Commons License.

Last updated: 10/10/2019 8:27:02 AM