Disclosure Information: Accounting Changes and Error Corrections [Hierarchy]
Label: Accounting Changes and Error Corrections [Hierarchy]
Name: AccountingChangesAndErrorCorrectionsHierarchy
Parent Topic: AccountingChanges
Documentation: Disclosure of information about accounting changes and error corrections.
Level: Detail
Concept arrangement pattern: [Hierarchy]
Completion state: WIP
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 Accounting Changes and Error Corrections [Hierarchy] Abstract added:AccountingChangesErrorCorrectionsHierarchy
2 Change in Reporting Entity Concept (Text/String) For Period us-gaap:ChangeInReportingEntity
3 Immaterial Error Correction Concept (Text/String) For Period us-gaap:ImmaterialErrorCorrection

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

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

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:AccountingChangesAndErrorCorrectionsHierarchy 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 11:30:49 AM