Disclosure Information: Misstatement of Prior Year Statement Corrected in Current Year Financial Statements, by Nature of Error [Hierarchy]
   
Label: Misstatement of Prior Year Statement Corrected in Current Year Financial Statements, by Nature of Error [Hierarchy]
Name: MisstatementPriorYearCorrectedInCurrentYearFinancialStatements
Parent Topic: PriorPeriodAdjustments
Documentation: Disclosure of the nature and amount of prior period errors that had previously been considered immaterial and which are being corrected in the current fiscal year.
Commentary:
Level: Detail
Concept arrangement pattern: [Hierarchy]
Completion state: WIP
Status:
Exemplars: 20 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 Quantifying Prior Year Misstatement Corrected in Current Year Financial Statements [Table] Table us-gaap:ScheduleOfQuantifyingPriorYearMisstatementCorrectedInCurrentYearFinancialStatementsTable
2 Legal Entity [Axis] Axis dei:LegalEntityAxis
3 Consolidated Entity [Domain] Member dei:EntityDomain
4 Nature of Error [Axis] Axis us-gaap:QuantifyingMisstatementInCurrentYearFinancialStatementsByNatureOfErrorAxis
5 Nature of Error [Domain] Member us-gaap:NatureOfErrorDomain
6 Quantifying Misstatement in Current Year Financial Statements [Line Items] LineItems us-gaap:QuantifyingMisstatementInCurrentYearFinancialStatementsLineItems
7 Quantifying Misstatement in Current Year Financial Statements [Hierarchy] Abstract added:QuantifyingMisstatementInCurrentYearFinancialStatementsHierarchy
8 Quantifying Misstatement in Current Year Financial Statements, Amount Concept (Monetary) For Period Debit us-gaap:QuantifyingMisstatementInCurrentYearFinancialStatementsAmount
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:MisstatementPriorYearCorrectedInCurrentYearFinancialStatements 
This disclosure:

   - MUST include the Axis/Dimension: us-gaap:QuantifyingMisstatementInCurrentYearFinancialStatementsByNatureOfErrorAxis
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
   - MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:ScheduleOfQuantifyingPriorYearMisstatementsCorrectedInCurrentYearFinancialStatementsTextBlock
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:MisstatementPriorYearCorrectedInCurrentYearFinancialStatements drules-arcroles:disclosure-equivalentTextblock us-gaap:ScheduleOfQuantifyingPriorYearMisstatementsCorrectedInCurrentYearFinancialStatementsTextBlock
disclosures:MisstatementPriorYearCorrectedInCurrentYearFinancialStatements drules-arcroles:disclosure-hasConceptArrangementPattern cm:Hierarchy
disclosures:MisstatementPriorYearCorrectedInCurrentYearFinancialStatements drules-arcroles:disclosure-requiresAxis us-gaap:QuantifyingMisstatementInCurrentYearFinancialStatementsByNatureOfErrorAxis
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
AMC ENTERTAINMENT INC | BIO RAD LABORATORIES INC | COMPUTER SCIENCES CORP | ENBRIDGE ENERGY PARTNERS LP | GAIN Capital Holdings, Inc. | HALCON RESOURCES CORP | IMMUNOMEDICS INC | Liquid Holdings Group, Inc. | Midcoast Energy Partners, L.P. | MONARCH CASINO & RESORT INC | MTR GAMING GROUP INC | NATIONAL RURAL UTILITIES COOPERATIVE FINANCE CORP /DC/ | Novation Holdings Inc | Prestige Brands Holdings, Inc. | Rockwood Holdings, Inc. | SITEL Worldwide Corp | SUPREME INDUSTRIES INC | United Development Funding III, LP | VALMONT INDUSTRIES INC | VISCOUNT SYSTEMS INC |

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Last updated: 12/11/2019 11:29:36 AM