Label: | Adjustment |
Name: | Adjustment |
Documentation: | 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 |
Category: | ConceptArrangementPattern |
Commentary: | |
Human readable example: | http://xbrlsite.azurewebsites.net/DigitalFinancialReporting/ConceptArrangementPatterns/2017-05-07/05-Adjustment/Index.html |
Technical example: | http://xbrlsite.azurewebsites.net/2019/Prototype/conformance-suite/Production/1000-ConceptArangementPatterns/05-Adjustment/05-TestCase-Adjustment.xml |
For more information: | http://xbrlsite.azurewebsites.net/2017/IntelligentDigitalFinancialReporting/Part02_Chapter05.7_UnderstandingConceptArrangementPatternsMemberArrangementPatterns.pdf |
Image: |