| # | Item | Description |
|---|---|---|
| A. | Metapattern name | Adjustment |
| B. | Description | An adjustment information model reconciles an originally stated balance to a restated balance, the adjustment being the total change, between two different report dates. An adjustment is similar to a roll forward in that it is a reconciliation, however rather than the period [Axis] changing; it is the Report Date [Axis] which changes: originally reported balance + adjustment = restated balance. |
| C. | Visual example | ![]() |
| D. | Visual example file | |
| E. | XBRL Taxonomy | XSD |
| F. | XBRL Instance | XBRL |
| H. | ZIP Archieve with All Files | ZIP |
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