Disclosure Information: Accounting Changes and Error Corrections Note [Note Level]
   
Label: Accounting Changes and Error Corrections Note [Note Level]
Name: AccountingChangesAndErrorCorrectionsDisclosures
Parent Topic: AccountingChanges
Documentation: Entire footnote 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: NoteLevel
Concept arrangement pattern: [Level 1 Text Block]
Completion state: Completed
Status: Test set
Exemplars: 21 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 New Accounting Pronouncements and Changes in Accounting Principles [Abstract] Abstract us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesAbstract
2 Accounting changes and new accounting guidance Concept (Text Block (HTML)) For Period us-gaap:AccountingChangesAndErrorCorrectionsTextBlock
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:AccountingChangesAndErrorCorrectionsDisclosures 
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:AccountingChangesAndErrorCorrectionsTextBlock
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:AccountingChangesAndErrorCorrectionsDisclosures drules-arcroles:disclosure-equivalentTextblock us-gaap:AccountingChangesAndErrorCorrectionsTextBlock
disclosures:AccountingChangesAndErrorCorrectionsDisclosures drules-arcroles:disclosure-hasConceptArrangementPattern cm:Level1TextBlock
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Bank of New York Mellon Corp | BECTON DICKINSON & CO | CHEVRON CORP | COMPUTER SCIENCES CORP | CVS CAREMARK CORP | Dr Pepper Snapple Group, Inc. | FIRST SOLAR, INC. | FRONTIER COMMUNICATIONS CORP | GENERAL ELECTRIC CO | HALLIBURTON CO | INTEL CORP | INTERNATIONAL BUSINESS MACHINES CORP | LILLY ELI & CO | MOLSON COORS BREWING CO | NABORS INDUSTRIES LTD | NETFLIX INC | OWENS-ILLINOIS GROUP INC | RYDER SYSTEM INC | TECH DATA CORP | TENET HEALTHCARE CORP | WASTE MANAGEMENT INC |

*

Creative Commons License
This work is licensed under a Creative Commons License.

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