Disclosure Information: New Accounting Pronouncement or Change in Accounting Principle, Retrospective Adjustments [Hierarchy]
   
Label: New Accounting Pronouncement or Change in Accounting Principle, Retrospective Adjustments [Hierarchy]
Name: NewAccountingPronouncementOrChangeInAccountingPrincipleRetrospectiveAdjustmentsHierarchy
Parent Topic: NewAccountingPronouncements
Documentation: Disclosure of information about new accounting pronouncements or changes in accounting principles for retrospective adjustments.
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 New Accounting Pronouncement or Change in Accounting Principle, Retrospective Adjustments [Hierarchy] Abstract us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleRetrospectiveAdjustmentsAbstract
2 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Revenue Concept (Monetary) For Period Credit us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnNetRevenue
3 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Operating Results Concept (Monetary) For Period Credit us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnOperatingResults
4 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Income from Continuing Operations Concept (Monetary) For Period Credit us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnIncomeFromContinuingOperations
5 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Income Concept (Monetary) For Period Credit us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnNetIncome
6 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Basic Earnings Per Share Concept (Share) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnBasicEarningsPerShare
7 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Diluted Earnings Per Share Concept (Share) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnDilutedEarningsPerShare
8 New Accounting Pronouncement or Change in Accounting Principle, Cumulative Effect of Change on Equity or Net Assets Concept (Monetary) For Period Credit us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleCumulativeEffectOfChangeOnEquityOrNetAssets
9 New Accounting Pronouncement or Change in Accounting Principle, Retrospective Application Impracticable Concept (Text/String) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleRetrospectiveApplicationImpracticable
10 New Accounting Pronouncement or Change in Accounting Principle, Indirect Effects Concept (Text/String) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleIndirectEffects
11 New Accounting Pronouncement, Transition Guidance Not Significant or Not Practical Concept (Text/String) For Period us-gaap:NewAccountingPronouncementTransitionGuidanceNotSignificantOrNotPractical

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

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

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:NewAccountingPronouncementOrChangeInAccountingPrincipleRetrospectiveAdjustmentsHierarchy 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