Disclosure Information: New Accounting Pronouncements or Change in Accounting Principle [Note Level]
   
Label: New Accounting Pronouncements or Change in Accounting Principle [Note Level]
Name: NewAccountingPronouncementsOrChangeInAccountingPrinciple
Parent Topic: NewAccountingPronouncements
Documentation: Entire footnote of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.
Commentary:
Level: NoteLevel
Concept arrangement pattern: [Level 1 Text Block]
Completion state: Completed
Status: Test set
Exemplars: 43 examples
Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/AccountingChangesAndErrorCorrections
Prototype for disclosure: Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Footnote [Abstract] Abstract added:FootnoteAbstract
2 Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block] Concept (Text Block (HTML)) For Period us-gaap:ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:NewAccountingPronouncementsOrChangeInAccountingPrinciple 
This disclosure:

   - MUST be represented as the Concept Arrangement Pattern: cm:Level1TextBlock
   - MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:NewAccountingPronouncementsOrChangeInAccountingPrinciple drules-arcroles:disclosure-equivalentTextblock us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
disclosures:NewAccountingPronouncementsOrChangeInAccountingPrinciple drules-arcroles:disclosure-hasConceptArrangementPattern cm:Level1TextBlock
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
AMERIPRISE FINANCIAL INC | Avery Dennison Corp | BALL CORP | BlackRock Global Horizons I L.P. | CAREFUSION Corp | CF Industries Holdings, Inc. | CHIPOTLE MEXICAN GRILL INC | CONOCOPHILLIPS | CONSTELLATION BRANDS, INC. | DAVITA HEALTHCARE PARTNERS INC. | DEERE & CO | Dr Pepper Snapple Group, Inc. | EQT Corp | FEDERAL EXPRESS CORP | FIRST HORIZON NATIONAL CORP | FLUOR CORP | FMC TECHNOLOGIES INC | HELMERICH & PAYNE INC | HUDSON CITY BANCORP INC | J CREW GROUP INC | KROGER CO | LAM RESEARCH CORP | Marathon Petroleum Corp | MCKESSON CORP | Mead Johnson Nutrition Co | MURPHY OIL CORP /DE | OCCIDENTAL PETROLEUM CORP /DE/ | PERRIGO CO | PETSMART INC | PINNACLE WEST CAPITAL CORP | PRUDENTIAL FINANCIAL INC | Public Storage | QUANTA SERVICES INC | SANDISK CORP | SIMON PROPERTY GROUP INC /DE/ | SOUTHWEST AIRLINES CO | SPRINT Corp | SYSCO CORP | TE Connectivity Ltd. | TECO ENERGY INC | UNION PACIFIC CORP | WAL MART STORES INC | WISCONSIN ENERGY CORP | XCEL ENERGY INC |

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Last updated: 12/11/2019 11:29:35 AM