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 |
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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 |
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This work is licensed under a Creative Commons License.
Last updated: 10/10/2019 8:27:02 AM