Disclosure Information: Retrospective Restatement of Equity Adjustment
   
Label: Retrospective Restatement of Equity Adjustment
Name: RetrospectiveRestatementOfEquityAdjustment
Parent Topic: StatementOfChangesInEquity
Documentation: Information about the retrospective adjustment of equity due to an error or change in accounting policy.
Commentary:
Level: Disclosure
Concept arrangement pattern: [Adjustment]
Completion state: Done
Status: OK
Templates: Retrospective Restatement of Equity |
Taxonomy Network: http://www.xbrlsite.com/aasb1060/role/Statement/RestatementOfEquity
Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Retrospective Restatement of Equity [Adjustment] Concept (Text/String) For Period aasb1060:RetrospectiveRestatementOfEquityAdjustment
2 Equity, Opening Balance After Cumulative Adjustment Concept (Monetary) As Of Credit aasb1060:Equity
3 Effect of Mandatory Change in Accounting Policy Concept (Monetary) For Period Credit aasb1060:EffectOfMandatoryChangeInAccountingPolicy
4 Effect of Voluntary Change in Accounting Policy Concept (Monetary) For Period Credit aasb1060:EffectOfVoluntaryChangeInAccountingPolicy
5 Effect of Correction of Prior Period Error Concept (Monetary) For Period Credit aasb1060:EffectOfCorrectionOfPriorPeriodError
6 Equity, Restated Concept (Monetary) As Of Credit aasb1060:Equity
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:RetrospectiveRestatementOfEquityAdjustment 
This disclosure:

   - MUST be represented as using the Hypercube: aasb1060:RetrospectiveRestatementOfEquityHypercube
   - MUST include the Axis/Dimension: aasb1060:ReportDateDimension
   - MUST be represented as the Concept Arrangement Pattern: cm:Adjustment
      - cm:Adjustment REQUIRES origionaly stated/restated concept: aasb1060:Equity
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:RetrospectiveRestatementOfEquityAdjustment
disclosures:RetrospectiveRestatementOfEquityAdjustment drules-arcroles:disclosure-requiresHypercube aasb1060:RetrospectiveRestatementOfEquityHypercube
disclosures:RetrospectiveRestatementOfEquityAdjustment drules-arcroles:disclosure-hasConceptArrangementPattern cm:Adjustment
cm:Adjustment drules-arcroles:conceptArrangementPattern-requiresConcept aasb1060:Equity
disclosures:RetrospectiveRestatementOfEquityAdjustment drules-arcroles:disclosure-requiresAxis aasb1060:ReportDateDimension
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Visual example
http://xbrlsite.azurewebsites.net/2020/reporting-scheme/nfp/draft/evidence-package/contents/Rendering-N8-RE132.html
Example

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