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Term: Adjustment
Term: Adjustment
Label: Adjustment
Key: 3
Category: Type of ConceptArrangementPattern
Description: 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
Commentary:
Technical Example: http://xbrlsite.azurewebsites.net/2019/Prototype/conformance-suite/Production/1000-ConceptArangementPatterns/05-Adjustment/05-TestCase-Adjustment.xml
Human Readable Example: http://xbrlsite.azurewebsites.net/DigitalFinancialReporting/ConceptArrangementPatterns/2017-05-07/05-Adjustment/Index.html
Additional Information: http://xbrlsite.azurewebsites.net/2017/IntelligentDigitalFinancialReporting/Part02_Chapter05.7_UnderstandingConceptArrangementPatternsMemberArrangementPatterns.pdf
Status: OK
Image:

Last updated: 1/30/2020 4:01:48 PM

Public Domain