Disclosure Descriptive Information
   
Label: Restatement of Prior Year Income [Hierarchy]
Name: RestatementOfPriorYearIncome
Parent Topic: Equity
Documentation: Disclosure of information about restatement of prior year income
Commentary:
Level: Detail
Information model: [Hierarchy]
Completion state: WIP
Status:
Exemplar Viewer: RestatementOfPriorYearIncome
US GAAP XBRL Taxonomy Text Block: us-gaap:RestatementToPriorYearIncomeTextBlock
US GAAP XBRL Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/Equity | 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
ADVANCED CELL TECHNOLOGY, INC. TextBlock | AIRWARE LABS CORP. TextBlock | Ameresco, Inc. TextBlock | Anthera Pharmaceuticals Inc TextBlock | Bonanza Goldfield Corp. TextBlock | Circle Entertainment, Inc. TextBlock | Commonwealth Income & Growth Fund VI TextBlock | COUNTERPATH CORP TextBlock | Dialogic Inc. TextBlock | EFLO ENERGY, INC. TextBlock | FINJAN HOLDINGS, INC. TextBlock | FIRST HARTFORD CORP TextBlock | FORCE MINERALS CORP TextBlock | Freeze Tag, Inc. TextBlock | FULLNET COMMUNICATIONS INC TextBlock | GOLDEN QUEEN MINING CO LTD TextBlock | HORIZON PHARMA, INC. TextBlock | IEC ELECTRONICS CORP TextBlock | Ironwood Gold Corp. TextBlock | Lithium Exploration Group, Inc. TextBlock | MEDINA INTERNATIONAL HOLDINGS, INC. TextBlock | OCZ TECHNOLOGY GROUP INC TextBlock | OLIE INC TextBlock | OptimizeRx Corp TextBlock | ORTHOFIX INTERNATIONAL N V TextBlock | Oxford City Football Club, Inc. TextBlock | Retrophin, Inc. TextBlock | RICHARDSON ELECTRONICS LTD/DE TextBlock | Seven Arts Entertainment Inc. TextBlock | SPECTRAL CAPITAL Corp TextBlock | STEIN MART INC TextBlock | TWO RIVERS WATER & FARMING Co TextBlock | US TUNGSTEN CORP. TextBlock | VISCOUNT SYSTEMS INC TextBlock | W&E Source Corp. TextBlock |
Prototype of Disclosure (Representation structure): Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Restatement of Prior Year Income [Hierarchy] Concept (Text/String) For Period us-gaap:RestatementOfPriorYearIncomeAbstract
2 Impact of Restatement on Opening Retained Earnings, before Tax Concept (Monetary) As Of Debit us-gaap:ImpactOfRestatementOnOpeningRetainedEarningsBeforeTax
3 Impact of Restatement on Opening Retained Earnings, Net of Tax Concept (Monetary) As Of Debit us-gaap:ImpactOfRestatementOnOpeningRetainedEarningsNetOfTax
4 Impact of Restatement on Earnings Per Share, Basic Concept (Share) For Period us-gaap:ImpactOfRestatementOnEarningsPerShareBasic
5 Impact of Restatement on Earnings Per Share, Diluted Concept (Share) For Period us-gaap:ImpactOfRestatementOnEarningsPerShareDiluted
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:RestatementOfPriorYearIncome rules-arcroles:disclosure-isSECType fro:DisclosureType
disclosures:RestatementOfPriorYearIncome rules-arcroles:disclosure-equivalentTextblock us-gaap:RestatementToPriorYearIncomeTextBlock
disclosures:RestatementOfPriorYearIncome rules-arcroles:disclosure-hasConceptArrangementPattern fro:Hierarchy
Manual Disclosure Checklist Items
Item Level Disclosure Checklist Item Label Commentary Related

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Last updated: 5/3/2016 7:59:42 AM