Disclosure Descriptive Information
   
Label: Change in Accounting Estimate, by Type of Change [Hierarchy]
Name: ChangeInAccountingEstimate
Parent Topic: UseOfEstimates
Documentation: Disclosure of the change in an accounting estimate, including a change that occurs in an interim period.
Commentary:
Level: Detail
Information model: [Hierarchy]
Completion state: WIP
Status:
Exemplar Viewer: ChangeInAccountingEstimate
US GAAP XBRL Taxonomy Text Block: us-gaap:ScheduleOfChangeInAccountingEstimateTextBlock
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:45 Paragraph:18 http://asc.fasb.org/extlink&oid=6368906&loc=d3e21843-107793
2 FASB: Topic:250 Subtopic:10 Section:50 Paragraph:4 http://asc.fasb.org/extlink&oid=64853466&loc=d3e22595-107794
3 FASB: Topic:270 Subtopic:10 Section:45 Paragraph:14 http://asc.fasb.org/extlink&oid=68064558&loc=d3e777-108305
4 FASB: Topic:270 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.10-01.(a)(5)) http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699
Example of Disclosure: Machine-readable
Exemplars Available for Disclosure: Machine-Readable | Human-Readable
Entity Name and Text Block or Detailed Disclosure
Beneficial Mutual Bancorp Inc TextBlock | Brekford Corp. TextBlock | COMPUTER SCIENCES CORP TextBlock | COMPUTER SCIENCES CORP Detail | Delta Tucker Holdings, Inc. TextBlock | DIRECTV TextBlock | DynaVox Inc. TextBlock | EQUINIX INC TextBlock | Fortegra Financial Corp TextBlock | GRANITE CONSTRUCTION INC Detail | GRANITE CONSTRUCTION INC TextBlock | HI TECH PHARMACAL CO INC TextBlock | LEVEL 3 COMMUNICATIONS INC TextBlock | LMI AEROSPACE INC TextBlock | MACROSOLVE INC TextBlock | MASTEC INC TextBlock | McEwen Mining Inc. TextBlock | NiMin Energy Corp. TextBlock | RADIANT CREATIONS GROUP, INC. TextBlock | Swisher Hygiene Inc. TextBlock | SYCAMORE NETWORKS INC TextBlock | Walter Energy, Inc. TextBlock | Wesco Aircraft Holdings, Inc TextBlock | Yasheng Group TextBlock |
Prototype of Disclosure (Representation structure): Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Change in Accounting Estimate [Table] Table us-gaap:ScheduleOfChangeInAccountingEstimateTable
2 Legal Entity [Axis] Axis dei:LegalEntityAxis
3 Consolidated Entity [Domain] Member dei:EntityDomain
4 Change in Accounting Estimate by Type [Axis] Axis us-gaap:ChangeInAccountingEstimateByTypeAxis
5 Change in Accounting Estimate, Type [Domain] Member us-gaap:ChangeInAccountingEstimateTypeDomain
6 Depreciable Assets [Member] Member us-gaap:DepreciableAssetsMember
7 Service Life [Member] Member us-gaap:ServiceLifeMember
8 Salvage Value [Member] Member us-gaap:SalvageValueMember
9 Intangible Assets, Amortization Period [Member] Member us-gaap:IntangibleAssetsAmortizationPeriodMember
10 Warranty Obligations [Member] Member us-gaap:WarrantyObligationsMember
11 Inventory Valuation and Obsolescence [Member] Member us-gaap:InventoryValuationAndObsolescenceMember
12 Uncollectible Receivables [Member] Member us-gaap:UncollectibleReceivablesMember
13 Contracts Accounted for under Percentage of Completion [Member] Member us-gaap:ContractsAccountedForUnderPercentageOfCompletionMember
14 Purchase Price Allocation Adjustments [Member] Member us-gaap:PurchasePriceAllocationAdjustmentsMember
15 Change in Assumptions for Pension Plans [Member] Member us-gaap:ChangeInAssumptionsForPensionPlansMember
16 Change in Accounting Method Accounted for as Change in Estimate [Member] Member us-gaap:ChangeInAccountingMethodAccountedForAsChangeInEstimateMember
17 Sales Returns and Allowances [Member] Member us-gaap:SalesReturnsAndAllowancesMember
18 Regulatory Reviews of Filings [Member] Member us-gaap:RegulatoryReviewsOfFilingsMember
19 Disputes [Member] Member us-gaap:DisputesMember
20 Change in Accounting Estimate [Line Items] LineItems us-gaap:ChangeInAccountingEstimateLineItems
21 Change in Accounting Estimate [Hierarchy] Concept (Text/String) For Period added:ChangeInAccountingEstimateHierarchy
22 Change in Accounting Estimate, Financial Effect Concept (Text/String) For Period us-gaap:ChangeInAccountingEstimateFinancialEffect
23 Change in Accounting Estimate, Description Concept (Text/String) For Period us-gaap:ChangeInAccountingEstimateDescription
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:ChangeInAccountingEstimate rules-arcroles:disclosure-isSECType fro:DisclosureType
disclosures:ChangeInAccountingEstimate rules-arcroles:disclosure-equivalentTextblock us-gaap:ScheduleOfChangeInAccountingEstimateTextBlock
disclosures:ChangeInAccountingEstimate rules-arcroles:disclosure-hasConceptArrangementPattern fro:Hierarchy
disclosures:ChangeInAccountingEstimate rules-arcroles:disclosure-requiresConcept us-gaap:ChangeInAccountingEstimateDescription
Manual Disclosure Checklist Items
Item Level Disclosure Checklist Item Label Commentary Related

*

Creative Commons License
This work is licensed under a Creative Commons License.

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