Disclosure Information: Restatement of Prior Year Income [Hierarchy]
Label: Restatement of Prior Year Income [Hierarchy]
Name: RestatementOfPriorYearIncome
Parent Topic: Equity
Documentation: Disclosure of information about restatement of prior year income
Level: Detail
Concept arrangement pattern: [Hierarchy]
Completion state: WIP
Exemplars: 35 examples
Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/Equity

Prototype for disclosure: Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Restatement of Prior Year Income [Hierarchy] Abstract us-gaap:RestatementOfPriorYearIncomeAbstract
2 Impact of Restatement on Opening Retained Earnings, before Tax Concept (Monetary) As Of Debit us-gaap:ImpactOfRestatementOnOpeningRetainedEarningsBeforeTax
3 Impact of Restatement on Opening Retained Earnings, Net of Tax Concept (Monetary) As Of Debit us-gaap:ImpactOfRestatementOnOpeningRetainedEarningsNetOfTax
4 Impact of Restatement on Earnings Per Share, Basic Concept (Share) For Period us-gaap:ImpactOfRestatementOnEarningsPerShareBasic
5 Impact of Restatement on Earnings Per Share, Diluted Concept (Share) For Period us-gaap:ImpactOfRestatementOnEarningsPerShareDiluted

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

   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
   - MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:RestatementToPriorYearIncomeTextBlock

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:RestatementOfPriorYearIncome drules-arcroles:disclosure-equivalentTextblock us-gaap:RestatementToPriorYearIncomeTextBlock
disclosures:RestatementOfPriorYearIncome drules-arcroles:disclosure-hasConceptArrangementPattern cm:Hierarchy

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
ADVANCED CELL TECHNOLOGY, INC. | AIRWARE LABS CORP. | Ameresco, Inc. | Anthera Pharmaceuticals Inc | Bonanza Goldfield Corp. | Circle Entertainment, Inc. | Commonwealth Income & Growth Fund VI | COUNTERPATH CORP | Dialogic Inc. | EFLO ENERGY, INC. | FINJAN HOLDINGS, INC. | FIRST HARTFORD CORP | FORCE MINERALS CORP | Freeze Tag, Inc. | FULLNET COMMUNICATIONS INC | GOLDEN QUEEN MINING CO LTD | HORIZON PHARMA, INC. | IEC ELECTRONICS CORP | Ironwood Gold Corp. | Lithium Exploration Group, Inc. | MEDINA INTERNATIONAL HOLDINGS, INC. | OCZ TECHNOLOGY GROUP INC | OLIE INC | OptimizeRx Corp | ORTHOFIX INTERNATIONAL N V | Oxford City Football Club, Inc. | Retrophin, Inc. | RICHARDSON ELECTRONICS LTD/DE | Seven Arts Entertainment Inc. | SPECTRAL CAPITAL Corp | STEIN MART INC | TWO RIVERS WATER & FARMING Co | US TUNGSTEN CORP. | VISCOUNT SYSTEMS INC | W&E Source Corp. |


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Last updated: 12/11/2019 11:30:59 AM