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| Disclosure Descriptive Information |
| Label: | Accounting Changes and Error Corrections Note [Note Level] |
| Name: | AccountingChangesAndErrorCorrectionsDisclosures |
| Parent Topic: | AccountingChanges |
| Documentation: | Entire footnote of the nature and amount of prior period errors that had previously been considered immaterial and which are being corrected in the current fiscal year. |
| Commentary: | |
| Level: | NoteLevel |
| Information model: | [Level 1 Text Block] |
| Completion state: | Completed |
| Status: | Test set |
| Exemplar Viewer: | AccountingChangesAndErrorCorrectionsDisclosures |
| US GAAP XBRL Taxonomy Text Block: | us-gaap:AccountingChangesAndErrorCorrectionsTextBlock |
| 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:23 | http://asc.fasb.org/extlink&oid=6368906&loc=d3e21914-107793 |
| 2 | FASB: Topic:250 Subtopic:10 Section:50 Paragraph:1 | http://asc.fasb.org/extlink&oid=64853466&loc=d3e22499-107794 |
| 3 | FASB: Topic:250 Subtopic:10 Section:50 Paragraph:4 | http://asc.fasb.org/extlink&oid=64853466&loc=d3e22595-107794 |
| 4 | FASB: Topic:250 Subtopic:10 Section:50 Paragraph:7 | http://asc.fasb.org/extlink&oid=64853466&loc=d3e22644-107794 |
| 5 | FASB: Topic:250 Subtopic:10 Section:S99 Paragraph:2 Subparagraph:(SAB TOPIC 1.N.Q3) | http://asc.fasb.org/extlink&oid=26874127&loc=d3e30840-122693 |
| 6 | FASB: Topic:250 Subtopic:10 Section:S99 Paragraph:4 Subparagraph:(SAB Topic 6.G.2.b(b)(1)) | http://asc.fasb.org/extlink&oid=26874127&loc=d3e31034-122693 |
| Example of Disclosure: Machine-readable |
| Exemplars Available for Disclosure: Machine-Readable | Human-Readable |
| Entity Name and Text Block or Detailed Disclosure | Bank of New York Mellon Corp TextBlock | BECTON DICKINSON & CO TextBlock | CHEVRON CORP TextBlock | COMPUTER SCIENCES CORP TextBlock | CVS CAREMARK CORP TextBlock | Dr Pepper Snapple Group, Inc. TextBlock | FIRST SOLAR, INC. TextBlock | FRONTIER COMMUNICATIONS CORP TextBlock | GENERAL ELECTRIC CO TextBlock | HALLIBURTON CO TextBlock | INTEL CORP TextBlock | INTERNATIONAL BUSINESS MACHINES CORP TextBlock | LILLY ELI & CO TextBlock | MOLSON COORS BREWING CO TextBlock | NABORS INDUSTRIES LTD TextBlock | NETFLIX INC TextBlock | OWENS-ILLINOIS GROUP INC TextBlock | RYDER SYSTEM INC TextBlock | TECH DATA CORP TextBlock | TENET HEALTHCARE CORP TextBlock | WASTE MANAGEMENT INC TextBlock | |
|---|
| Prototype of Disclosure (Representation structure): Machine Readable |
| Line | Label | Object Class (Data type) | Period Type | Balance | Report Element Name |
|---|---|---|---|---|---|
| 1 | New Accounting Pronouncements and Changes in Accounting Principles [Abstract] | Abstract | us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesAbstract | ||
| 2 | Accounting changes and new accounting guidance | Concept (Text Block (HTML)) | For Period | us-gaap:AccountingChangesAndErrorCorrectionsTextBlock |
| Business Rules for Disclosure: Machine-Readable |
| From | Arcrole (predicate) | To |
|---|---|---|
| disclosures:AccountingChangesAndErrorCorrectionsDisclosures | rules-arcroles:disclosure-isSECType | fro:DisclosureType |
| disclosures:AccountingChangesAndErrorCorrectionsDisclosures | rules-arcroles:disclosure-equivalentTextblock | us-gaap:AccountingChangesAndErrorCorrectionsTextBlock |
| disclosures:AccountingChangesAndErrorCorrectionsDisclosures | rules-arcroles:disclosure-hasConceptArrangementPattern | fro:Level1TextBlock |
| Manual Disclosure Checklist Items |
| Item | Level | Disclosure Checklist Item Label | Commentary | Related |
|---|
This work is licensed under a Creative Commons License.
Last updated: 5/3/2016 7:59:00 AM