Disclosure Descriptive Information
   
Label: Error Corrections and Prior Period Adjustments, by Error [Hierarchy]
Name: ErrorCorrectionsAndPriorPeriodAdjustments
Parent Topic: OtherAccountingPoliciesRelated
Documentation: Disclosure of prior period adjustments to previously issued financial statements.
Commentary:
Level: Detail
Information model: [Hierarchy]
Completion state: WIP
Status:
Exemplar Viewer: ErrorCorrectionsAndPriorPeriodAdjustments
US GAAP XBRL Taxonomy Text Block: us-gaap:ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentsTextBlock
US GAAP XBRL Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/AccountingChangesAndErrorCorrections | Machine-readable | Human-readable
References to Accounting Standards Codification (ASC) for Concepts in Disclosure
Item Description Reference
1 FASB: Topic:250 Subtopic:10 Section:50 Paragraph:7 http://asc.fasb.org/extlink&oid=64853466&loc=d3e22644-107794
2 FASB: Topic:250 Subtopic:10 Section:50 Paragraph:8 http://asc.fasb.org/extlink&oid=64853466&loc=d3e22658-107794
3 FASB: Topic:250 Subtopic:10 Section:50 Paragraph:9 http://asc.fasb.org/extlink&oid=64853466&loc=d3e22663-107794
Example of Disclosure: Machine-readable
Exemplars Available for Disclosure: Machine-Readable | Human-Readable
Entity Name and Text Block or Detailed Disclosure
AMERICAN INTERNATIONAL GROUP INC TextBlock | Express Scripts Holding Co. TextBlock | TECH DATA CORP TextBlock |
Prototype of Disclosure (Representation structure): Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Error Corrections and Prior Period Adjustment Restatement [Table] Table us-gaap:ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentRestatementTable
2 Legal Entity [Axis] Axis dei:LegalEntityAxis
3 Consolidated Entity [Domain] Member dei:EntityDomain
4 Adjustments for Error Corrections [Axis] Axis us-gaap:ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
5 Adjustments for Error Correction [Domain] Member us-gaap:AdjustmentsForErrorCorrectionDomain
6 Statement, Scenario [Axis] Axis us-gaap:StatementScenarioAxis
7 Scenario, Unspecified [Domain] Member us-gaap:ScenarioUnspecifiedDomain
8 Scenario, Previously Reported [Member] Member us-gaap:ScenarioPreviouslyReportedMember
9 Restatement Adjustment [Member] Member us-gaap:RestatementAdjustmentMember
10 Error Corrections and Prior Period Adjustments Restatement [Line Items] LineItems us-gaap:ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementLineItems
11 Error Corrections and Prior Period Adjustments Restatement [Hierarchy] Concept (Text/String) For Period added:ErrorCorrectionsPriorPeriodAdjustmentsRestatementHierarchy
12 Error Corrections and Prior Period Adjustments, Description Concept (Text/String) For Period us-gaap:ErrorCorrectionsAndPriorPeriodAdjustmentsDescription
13 Error Corrections and Prior Period Adjustments, Interim Periods of Fiscal Year Concept (Text/String) For Period us-gaap:ErrorCorrectionsAndPriorPeriodAdjustmentsInterimPeriodsOfFiscalYear
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:ErrorCorrectionsAndPriorPeriodAdjustments rules-arcroles:disclosure-isSECType fro:DisclosureType
disclosures:ErrorCorrectionsAndPriorPeriodAdjustments rules-arcroles:disclosure-equivalentTextblock us-gaap:ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentsTextBlock
disclosures:ErrorCorrectionsAndPriorPeriodAdjustments rules-arcroles:disclosure-hasConceptArrangementPattern fro:Hierarchy
disclosures:ErrorCorrectionsAndPriorPeriodAdjustments rules-arcroles:disclosure-requiresAxis us-gaap:ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
Manual Disclosure Checklist Items
Item Level Disclosure Checklist Item Label Commentary Related

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Last updated: 5/3/2016 7:59:00 AM