Disclosure Information: Cumulative-Effect Adjustment [Hierarchy]
   
Label: Cumulative-Effect Adjustment [Hierarchy]
Name: CumulativeEffectAdjustmentHierarchy
Parent Topic: NewAccountingPronouncements
Documentation: Disclosure of information about cumulative-effect adjustment.
Commentary:
Level: Detail
Concept arrangement pattern: [Hierarchy]
Completion state: WIP
Status:
Exemplars: {no examples yet]
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 Cumulative-Effect Adjustment [Hierarchy] Abstract us-gaap:CumulativeEffectAdjustmentAbstract
2 Cumulative-Effect Adjustment, Gross Gains Concept (Monetary) For Period Credit us-gaap:CumulativeEffectAdjustmentGrossGains
3 Cumulative-Effect Adjustment, Gross Losses Concept (Monetary) For Period Debit us-gaap:CumulativeEffectAdjustmentGrossLosses
4 Cumulative-Effect Adjustment, Bifurcation of Hybrids, Gross Gains Concept (Monetary) For Period Credit us-gaap:CumulativeEffectAdjustmentBifurcationOfHybridsGrossGains
5 Cumulative-Effect Adjustment, Bifurcation of Hybrids, Gross Losses Concept (Monetary) For Period Debit us-gaap:CumulativeEffectAdjustmentBifurcationOfHybridsGrossLosses

Business Rules for Disclosure: Controlled Natural Language
Rules for disclosure: disclosures:CumulativeEffectAdjustmentHierarchy 
This disclosure:

   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:CumulativeEffectAdjustmentHierarchy drules-arcroles:disclosure-hasConceptArrangementPattern cm:Hierarchy

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure

*

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

Last updated: 12/11/2019 11:30:48 AM