Disclosure informationError Corrections and Prior Period Adjustments, by Error [Hierarchy]

The following resource provides information about the disclosure Error Corrections and Prior Period Adjustments, by Error [Hierarchy] which has the name ErrorCorrectionsAndPriorPeriodAdjustments which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


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:
SEC 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

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
AMERICAN INTERNATIONAL GROUP INC TextBlock \| Express Scripts Holding Co. TextBlock \| TECH DATA CORP 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	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

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: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

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