Accounting Standards Codification: 250 - Accounting Changes and Error Corrections | ASC | GAAP Plus

# Reference Report Element
1 250 10 50 1 Change in Accounting Principle, Accounting Standards Update, Early Adoption [true false]
2 250 10 50 1 (a) New Accounting Pronouncement or Change in Accounting Principle, Description
3 250 10 50 1 (b) Change in Accounting Principle, Accounting Standards Update, Transition Option Elected [Fixed List]
4 250 10 50 1 (b) Quarterly Financial Information, Quarterly Charges and Credits, Amount Reconciling to Previously Reported Results
5 250 10 50 1 (b)(1) New Accounting Pronouncement or Change in Accounting Principle, Description of Prior-period Information Retrospectively Adjusted
6 250 10 50 1 (b)(2) New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Diluted Earnings Per Share
7 250 10 50 1 (b)(2) New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Basic Earnings Per Share
8 250 10 50 1 (b)(2) New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Income
9 250 10 50 1 (b)(2) New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Operating Results
10 250 10 50 1 New Accounting Pronouncements or Change in Accounting Principle [Table]
11 250 10 50 1 (b)(3) New Accounting Pronouncement or Change in Accounting Principle, Cumulative Effect of Change on Equity or Net Assets
12 250 10 50 1 (b)(3) Schedule of Retained Earnings Adjustments [Table]
13 250 10 50 1 New Accounting Principles, Early Adoption [Domain]
14 250 10 50 1 New Accounting Pronouncement, Early Adoption [Table Text Block]
15 250 10 50 1 New Accounting Pronouncement, Early Adoption [Axis]
16 250 10 50 1 New Accounting Pronouncement, Early Adoption [Table]
17 250 10 50 1 Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]
18 250 10 50 1 New Accounting Pronouncement, Early Adoption, Effect [Member]
19 250 10 50 1 (b)(4) New Accounting Pronouncement or Change in Accounting Principle, Retrospective Application Impracticable
20 250 10 50 1 (b)(4) New Accounting Pronouncement or Change in Accounting Principle, Prior Period Not Restated [true false]
21 250 10 50 1 (c)(1) New Accounting Pronouncement or Change in Accounting Principle, Indirect Effects
22 250 10 S99 1 (SAB Topic 1.M.1) Immaterial Error Correction
23 250 10 50 1 Adjustments for New Accounting Pronouncements [Axis]
24 250 10 50 1 Change in Accounting Principle, Accounting Standards Update, Adopted [true false]
25 250 10 50 1 Adjustments for Change in Accounting Principle [Axis]
26 250 10 S99 2 (SAB Topic 1.N) Schedule of Quantifying Prior Year Misstatement Corrected in Current Year Financial Statements [Table]
27 250 10 S99 2 (SAB Topic 1.N) Nature of Error [Domain]
28 250 10 S99 2 (SAB Topic 1.N) Quantifying Misstatement in Current Year Financial Statements, Amount
29 250 10 S99 2 (SAB Topic 1.N) Schedule of Quantifying Prior Year Misstatements Corrected in Current Year Financial Statements [Table Text Block]
30 250 10 S99 2 (SAB Topic 1.N) Nature of Error [Axis]
31 250 10 S99 2 (SAB Topic 1.N.Q2) Immaterial Error Correction
32 250 10 50 3 Change in Accounting Principle, Accounting Standards Update, Adoption Date
33 250 10 50 3 New Accounting Pronouncements or Change in Accounting Principle [Table]
34 250 10 50 3 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Diluted Earnings Per Share
35 250 10 50 3 New Accounting Pronouncement, Early Adoption [Axis]
36 250 10 50 3 Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]
37 250 10 50 3 New Accounting Pronouncement, Early Adoption [Table Text Block]
38 250 10 50 3 New Accounting Pronouncement or Change in Accounting Principle, Indirect Effects
39 250 10 50 3 New Accounting Pronouncement or Change in Accounting Principle, Description
40 250 10 50 3 New Accounting Pronouncement or Change in Accounting Principle, Cumulative Effect of Change on Equity or Net Assets
41 250 10 50 3 New Accounting Principles, Early Adoption [Domain]
42 250 10 50 3 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Operating Results
43 250 10 50 3 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Income
44 250 10 50 3 New Accounting Pronouncement, Early Adoption, Effect [Member]
45 250 10 50 3 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Basic Earnings Per Share
46 250 10 50 3 New Accounting Pronouncement, Early Adoption [Table]
47 250 10 45 3 New Accounting Pronouncement, Transition Guidance Not Significant or Not Practical
48 250 10 45 3 Adjustments for New Accounting Principle, Early Adoption [Member]
49 250 10 50 4 Change in Accounting Estimate by Type [Axis]
50 250 10 50 4 Schedule of Change in Accounting Estimate [Table]
51 250 10 50 4 Change in Accounting Estimate, Description
52 250 10 50 4 Schedule of Change in Accounting Estimate [Table Text Block]
53 250 10 50 4 Service Life [Member]
54 250 10 50 4 Time Sharing Transactions, Effect of Changes in Estimate in Relative Sales Value Method
55 250 10 50 4 Change in Accounting Estimate, Type [Domain]
56 250 10 S99 5 (SAB Topic 11.M) New Accounting Pronouncement or Change in Accounting Principle, Description
57 250 10 50 6 Stockholders' Equity, Change in Reporting Entity
58 250 10 50 6 Change in Reporting Entity
59 250 10 S99 6 New Accounting Pronouncement or Change in Accounting Principle, Description
60 250 10 50 7 (a) Impact of Restatement on Earnings Per Share, Basic
61 250 10 50 7 (a) Impact of Restatement on Earnings Per Share, Diluted
62 250 10 50 7 (a) Restatement of Prior Year Income, Net of Tax
63 250 10 50 7 (a) Restatement of Prior Year Income, Tax Effects
64 250 10 50 7 (a) Restatement of Prior Year Income, Gross
65 250 10 50 7
66 250 10 50 7 (b) Impact of Restatement on Opening Retained Earnings, Net of Tax
67 250 10 50 7 (b) Schedule of Retained Earnings Adjustments [Table]
68 250 10 50 7 (b) Impact of Restatement on Opening Retained Earnings, before Tax
69 250 10 50 7
70 250 10 50 7 Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]
71 250 10 50 7 Schedule of Error Corrections and Prior Period Adjustment Restatement [Table]
72 250 10 50 7 Restatement to Prior Year Income [Table Text Block]
73 250 10 50 7 Quarterly Financial Information, Quarterly Charges and Credits, Amount Reconciling to Previously Reported Results
74 250 10 50 7 Immaterial Error Correction
75 250 10 50 7 Error Corrections and Prior Period Adjustments, Description
76 250 10 50 7 Adjustments for Error Corrections [Axis]
77 250 10 50 8
78 250 10 50 8
79 250 10 50 8 Schedule of Error Corrections and Prior Period Adjustment Restatement [Table]
80 250 10 50 8 Restatement of Prior Year Income, Net of Tax
81 250 10 50 8 Impact of Restatement on Opening Retained Earnings, before Tax
82 250 10 50 8 Error Corrections and Prior Period Adjustments, Description
83 250 10 50 8 Adjustments for Error Corrections [Axis]
84 250 10 50 8 Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]
85 250 10 50 8 Restatement of Prior Year Income, Gross
86 250 10 50 8 Restatement of Prior Year Income, Tax Effects
87 250 10 50 8 Restatement to Prior Year Income [Table Text Block]
88 250 10 50 8 Impact of Restatement on Opening Retained Earnings, Net of Tax
89 250 10 50 9
90 250 10 50 9
91 250 10 50 9 Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]
92 250 10 50 9 Cumulative Effect on Retained Earnings, before Tax
93 250 10 50 9 Cumulative Effect on Retained Earnings, Tax
94 250 10 50 9 Cumulative Effect on Retained Earnings, Net of Tax
95 250 10 50 9 Adjustments for Error Corrections [Axis]
96 250 10 50 9 Impact of Restatement on Opening Retained Earnings, before Tax
97 250 10 50 9 Impact of Restatement on Opening Retained Earnings, Net of Tax
98 250 10 50 9 Restatement to Prior Year Income [Table Text Block]
99 250 10 50 9 Restatement of Prior Year Income, Net of Tax
100 250 10 50 9 Restatement of Prior Year Income, Gross
101 250 10 50 9 Restatement of Prior Year Income, Tax Effects
102 250 10 50 9 Schedule of Retained Earnings Adjustments [Table]
103 250 10 50 9 Schedule of Error Corrections and Prior Period Adjustment Restatement [Table]
104 250 10 50 11 Quarterly Financial Information, Quarterly Charges and Credits, Amount Reconciling to Previously Reported Results
105 250 Description of New Accounting Pronouncements Not yet Adopted [Text Block]
106 250 Accounting Changes [Text Block]
107 250 New Accounting Pronouncements and Changes in Accounting Principles [Text Block]
108 250 Accounting Changes and Error Corrections [Text Block]
109 250 Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]
110 250 10 50 11 Earnings Per Share, Basic
111 250 10 50 11
112 250 10 50 11 Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest
113 250 10 50 11 Earnings Per Share, Diluted
114 250 10 50 11 Net Income (Loss) Available to Common Stockholders, Basic
115 250 10 45 18 Change in Accounting Method Accounted for as Change in Estimate [Member]
116 250 10 45 18 Change in Accounting Estimate, Type [Domain]
117 250 10 45 18 Change in Accounting Estimate by Type [Axis]
118 250 10 45 18 Schedule of Change in Accounting Estimate [Table]
119 250 10 45 18 Schedule of Change in Accounting Estimate [Table Text Block]