Disclosure Information: Prior Period Adjustment
   
Label: Prior Period Adjustment
Name: PriorPeriodAdjustment
Parent Topic: StatementOfChangesInNetAssetsEquity
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:
Exemplars: 4 examples
Taxonomy Network: http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/PriorPeriodAdjustments
Prototype for disclosure: Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:PriorPeriodAdjustment 
This disclosure:

   - MUST be represented as using the Hypercube: ipsas: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: ipsas:AccumulatedSurplusesDeficits
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:PriorPeriodAdjustment drules-arcroles:disclosure-requiresHypercube ipsas:StatementChangesInEquityPriorPeriodAdjustmentsTable
disclosures:PriorPeriodAdjustment drules-arcroles:disclosure-hasConceptArrangementPattern cm:Adjustment
cm:Adjustment drules-arcroles:conceptArrangementPattern-requiresConcept ipsas:AccumulatedSurplusesDeficits
disclosures:PriorPeriodAdjustment drules-arcroles:disclosure-requiresAxis frm:ReportDateAxis
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Sample Economic Entity |

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Last updated: 12/19/2019 11:18:28 AM