Disclosure informationProspective Adoption of New Accounting Pronouncements, by New Pronouncement [Hierarchy]

The following resource provides information about the disclosure Prospective Adoption of New Accounting Pronouncements, by New Pronouncement [Hierarchy] which has the name ProspectiveAdoptionOfNewAccountingPronouncements which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Prospective Adoption of New Accounting Pronouncements, by New Pronouncement [Hierarchy]
Name:	ProspectiveAdoptionOfNewAccountingPronouncements
Parent Topic:	NewAccountingPronouncements
Documentation:	Disclosure of the comparison between specific income statement line item amounts reported under previous guidance and new guidance.
Commentary:
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
Exemplar Viewer:	ProspectiveAdoptionOfNewAccountingPronouncements
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfProspectiveAdoptionOfNewAccountingPronouncementsTableTextBlock
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

Examples

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

Example of Disclosure: Machine-readable

Exemplars Available for Disclosure: Machine-Readable | Human-Readable

Entity Name and Text Block or Detailed Disclosure
ALASKA AIR GROUP, INC. TextBlock \|

Prototype

The following is a prototype of this example. The prototype shows the qualities of this disclosure:

Prototype of Disclosure (Representation structure): Machine Readable

Line	Label	Object Class (Data type)	Period Type	Balance	Report Element Name
1	Prospective Adoption of New Accounting Pronouncements, by New Pronouncement [Table]	Table			us-gaap:ProspectiveAdoptionOfNewAccountingPronouncementsTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Prospective Adoption of New Accounting Pronouncements [Axis]	Axis			us-gaap:ProspectiveAdoptionOfNewAccountingPronouncementsAxis
5	Accounting Guidance [Domain]	Member			us-gaap:AccountingGuidanceMember
6	Previous Accounting Guidance [Member]	Member			us-gaap:PreviousAccountingGuidanceMember
7	Adjustments for New Accounting Pronouncement [Member]	Member			us-gaap:NewAccountingPronouncementMember
8	Accounting Standards Update 2009-05 [Member]	Member			us-gaap:AccountingStandardsUpdate200905Member
9	Accounting Standards Update 2009-08 [Member]	Member			us-gaap:AccountingStandardsUpdate200908Member
10	Accounting Standards Update 2009-10 [Member]	Member			us-gaap:AccountingStandardsUpdate200910Member
11	Accounting Standards Update 2009-12 [Member]	Member			us-gaap:AccountingStandardsUpdate200912Member
12	Accounting Standards Update 2009-13 [Member]	Member			us-gaap:AccountingStandardsUpdate200913Member
13	Accounting Standards Update 2009-14 [Member]	Member			us-gaap:AccountingStandardsUpdate200914Member
14	Accounting Standards Update 2009-15 [Member]	Member			us-gaap:AccountingStandardsUpdate200915Member
15	Accounting Standards Update 2009-16 [Member]	Member			us-gaap:AccountingStandardsUpdate200916Member
16	Accounting Standards Update 2009-17 [Member]	Member			us-gaap:AccountingStandardsUpdate200917Member
17	Accounting Standards Update 2010-01 [Member]	Member			us-gaap:AccountingStandardsUpdate201001Member
18	Accounting Standards Update 2010-02 [Member]	Member			us-gaap:AccountingStandardsUpdate201002Member
19	Accounting Standards Update 2010-03 [Member]	Member			us-gaap:AccountingStandardsUpdate201003Member
20	Accounting Standards Update 2010-08 [Member]	Member			us-gaap:AccountingStandardsUpdate201008Member
21	Accounting Standards Update 2010-11 [Member]	Member			us-gaap:AccountingStandardsUpdate201011Member
22	Accounting Standards Update 2010-13 [Member]	Member			us-gaap:AccountingStandardsUpdate201013Member
23	Accounting Standards Update 2010-15 [Member]	Member			us-gaap:AccountingStandardsUpdate201015Member
24	Accounting Standards Update 2010-16 [Member]	Member			us-gaap:AccountingStandardsUpdate201016Member
25	Accounting Standards Update 2010-17 [Member]	Member			us-gaap:AccountingStandardsUpdate201017Member
26	Accounting Standards Update 2010-18 [Member]	Member			us-gaap:AccountingStandardsUpdate201018Member
27	EITF 06-4 [Member]	Member			us-gaap:EITF064Member
28	EITF 08-3 [Member]	Member			us-gaap:EITF083Member
29	FAS 158 [Member]	Member			us-gaap:FAS158Member
30	FAS 159 [Member]	Member			us-gaap:FAS159Member
31	FAS 163 [Member]	Member			us-gaap:FAS163Member
32	FIN 48 [Member]	Member			us-gaap:FIN48Member
33	FSP FAS 115-2 and FAS 124-2 [Member]	Member			us-gaap:FSPFAS1152AndFAS1242Member
34	Fair Value Option Election for Variable Interest Entity [Member]	Member			us-gaap:FairValueOptionElectionForVariableInterestEntityMember
35	Cumulative-Effect Adjustment, Consolidation of Variable Interest Entity [Member]	Member			us-gaap:CumulativeEffectAdjustmentConsolidationOfVariableInterestEntityMember
36	Cumulative-Effect Adjustment, Deconsolidation of Variable Interest Entity [Member]	Member			us-gaap:CumulativeEffectAdjustmentDeconsolidationOfVariableInterestEntityMember
37	Prospective Adoption of New Accounting Pronouncements [Line Items]	LineItems			us-gaap:ItemEffectedLineItems
38	Income Statement [Hierarchy]	Concept (Text/String)	For Period		us-gaap:IncomeStatementAbstract
39	Revenues	Concept (Monetary)	For Period	Credit	us-gaap:Revenues
40	Income (Loss) from Continuing Operations before Income Taxes, Domestic	Concept (Monetary)	For Period	Credit	us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic
41	Income (Loss) from Continuing Operations before Income Taxes, Foreign	Concept (Monetary)	For Period	Credit	us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign
42	Net Income (Loss) Attributable to Parent	Concept (Monetary)	For Period	Credit	us-gaap:NetIncomeLoss
43	Earnings Per Share, Basic	Concept (Share)	For Period		us-gaap:EarningsPerShareBasic
44	Earnings Per Share, Diluted	Concept (Share)	For Period		us-gaap:EarningsPerShareDiluted

Business Rules

The following is a summary of the mechanical business rules for this disclosure. The mechanical business rules tie the facts of this disclosure together and also can be used to query for this disclosure:

Business Rules for Disclosure: Machine-Readable

From	Arcrole (predicate)	To
disclosures:ProspectiveAdoptionOfNewAccountingPronouncements	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:ProspectiveAdoptionOfNewAccountingPronouncements	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfProspectiveAdoptionOfNewAccountingPronouncementsTableTextBlock
disclosures:ProspectiveAdoptionOfNewAccountingPronouncements	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:ProspectiveAdoptionOfNewAccountingPronouncements	rules-arcroles:disclosure-requiresAxis	us-gaap:ProspectiveAdoptionOfNewAccountingPronouncementsAxis

Disclosure Checklist

The following is a list of the accounting related business rules for this disclosure. (Note that this is a work in progress)

Manual Disclosure Checklist Items

Item	Level	Disclosure Checklist Item Label	Commentary	Related

Taxonomy

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

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Last updated: 5/4/2016 4:10:01 PM