Combined Report for Network/Table

Network: 153101 - Statement - Prior Period Adjustment, Retained Earnings (http://www.abc.com/role/PriorPeriodAdjustmentRetainedEarnings)
Table: Prior Period Adjustment, Retained Earnings [Table] (abc:PriorPeriodAdjustmentRetainedEarningsTable)

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HTML Rendering

Part II
ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA (Continued)
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
ABC Company, Inc.
Year ended December 31,
(thousands)
(Reconcilation of amount) Preferred stock, Class A Common stock, Class A Common stock, Class B Additional paid in capital Treasury stock Retained earnings Stockholders' equity attributable to parent Stockholders' equity attributable to noncontrolling interest Stockholders' equity including portion attributable to noncontrolling interest
Balance, December 31, 2008 10,000 10,000 10,000 1,000 (2,000) 7,000 36,000 2,000 38,000
Net income (loss) - - - - - 9,000 9,000 1,000 10,000
Dividends - - - - - (9,000) (9,000) - (9,000)
Balance, December 31, 2009, as previously reported 10,000 10,000 10,000 1,000 (2,000) 7,000 36,000 3,000 39,000
Correction of prior period error - - - - - 2,000 2,000 - 2,000
Effect of mandatory change in accounting policy for adoption of FAS XXX - - - - - (1,000) (1,000) - (1,000)
Effect of Voluantary Change in Accounting Policy - - - - - (1,000) (1,000) - (1,000)
Balance, December 31, 2009, restated 10,000 10,000 10,000 1,000 (2,000) 7,000 36,000 3,000 39,000
Net income (loss) - - - - - 9,000 9,000 1,000 10,000
Dividends - - - - - (9,000) (9,000) - (9,000)
Balance, December 31, 2010 10,000 10,000 10,000 1,000 (2,000) 7,000 36,000 4,000 40,000

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(Reconcilation of shares outstanding) Preferred stock, Class A Common stock, Class A Common stock, Class B
Balance, December 31, 2008 20,000 50,000 40,000
Sollicitudin lactus - - -
Balance, December 31, 2009 20,000 50,000 40,000
Sollicitudin lactus - - -
Balance, December 31, 2010 20,000 50,000 40,000

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Rendering of XBRL Information

Slicers (applies to each fact value in each table cell)
brm:ReportingEntityMeasure 0000000001 (http://www.sec.gov/CIK)
dei:LegalEntityAxis dei:EntityDomain
brm:Units iso4217:USD

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* us-gaap:CreationDateAxis
brm:ConceptMeasure Financial Statements Date [Domain] As Reported February 8, 2010 [Member] As Reported February 12, 2011 [Member]
Prior Period Adjustment, Retained Earnings [Line Items] * * *
Retained Earnings (Accumulated Deficit) [Adjustment] * * *
Retained earnings, Origionally Stated * 7,000,000 7,000,000
Retained earnings, Adjustments [Roll Up] * * *
Correction of Prior Period Error * * 2,000,000
Effect of Mandatory Change in Accounting Policy for Adoption of FAS XXX * * (1,000,000)
Effect of Voluantary Change in Accounting Policy * * (1,000,000)
Retained earnings, Adjustments, Total * * 0
Retained earnings, Restated * 7,000,000 7,000,000

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Fact Table (Raw facts)

brm:ConceptMeasure brm:ReportingEntityMeasure brm:CalendarTimeMeasure us-gaap:CreationDateAxis dei:LegalEntityAxis FactValue brm:Units brm:Rounding
abc:EffectOfMandatoryChangeInAccountingPolicyForAdoptionOfFasXxx 0000000001 (http://www.sec.gov/CIK) 2009-12-31 abc:AsReportedFebruary122011Member dei:EntityDomain -1000000 iso4217:USD -3
abc:EffectOfVoluantaryChangeInAccountingPolicy 0000000001 (http://www.sec.gov/CIK) 2009-12-31 abc:AsReportedFebruary122011Member dei:EntityDomain -1000000 iso4217:USD -3
abc:RetainedEarningsAdjustments 0000000001 (http://www.sec.gov/CIK) 2009-12-31 abc:AsReportedFebruary122011Member dei:EntityDomain 0 iso4217:USD -3
abc:CorrectionOfPriorPeriodError 0000000001 (http://www.sec.gov/CIK) 2009-12-31 abc:AsReportedFebruary122011Member dei:EntityDomain 2000000 iso4217:USD -3
us-gaap:RetainedEarningsAccumulatedDeficit 0000000001 (http://www.sec.gov/CIK) 2010-12-31 abc:AsReportedFebruary122011Member dei:EntityDomain 7000000 iso4217:USD -3
us-gaap:RetainedEarningsAccumulatedDeficit 0000000001 (http://www.sec.gov/CIK) 2009-12-31 abc:AsReportedFebruary122011Member dei:EntityDomain 7000000 iso4217:USD -3
us-gaap:RetainedEarningsAccumulatedDeficit 0000000001 (http://www.sec.gov/CIK) 2009-12-31 abc:AsReportedFebruary82010Member dei:EntityDomain 7000000 iso4217:USD -3
us-gaap:RetainedEarningsAccumulatedDeficit 0000000001 (http://www.sec.gov/CIK) 2008-12-31 abc:AsReportedFebruary122011Member dei:EntityDomain 7000000 iso4217:USD -3

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Presentation Relations

Line Label Object Class Period Type Balance Name
1 153101 - Statement - Prior Period Adjustment, Retained Earnings [Network]

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 http://www.abc.com/role/PriorPeriodAdjustmentRetainedEarnings
2 Prior Period Adjustment, Retained Earnings [Table] [Table]

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 abc:PriorPeriodAdjustmentRetainedEarningsTable
3 Report Date [Axis] [Axis]

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 us-gaap:CreationDateAxis
4 Financial Statements Date [Domain] [Domain]

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 us-gaap:DefaultFinancialStatementsDateMember
5 As Reported February 8, 2010 [Member] [Member] For Period

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 abc:AsReportedFebruary82010Member
6 As Reported February 12, 2011 [Member] [Member] For Period

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 abc:AsReportedFebruary122011Member
7 Legal Entity [Axis] [Axis]

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 dei:LegalEntityAxis
8 Consolidated Entity [Domain] [Domain]

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 dei:EntityDomain
9 Prior Period Adjustment, Retained Earnings [Line Items] [Line Items]

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 abc:PriorPeriodAdjustmentRetainedEarningsLineItems
10 Retained Earnings (Accumulated Deficit) [Adjustment] [Abstract]

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 abc:RetainedEarningsAccumulatedDeficitAdjustment
11 Retained earnings, Origionally Stated [Concept] Monetary As Of Credit us-gaap:RetainedEarningsAccumulatedDeficit
12 Retained earnings, Adjustments [Roll Up] [Abstract]

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 abc:RetainedEarningsAdjustmentsRollUp
13 Correction of Prior Period Error [Concept] Monetary As Of Credit abc:CorrectionOfPriorPeriodError
14 Effect of Mandatory Change in Accounting Policy for Adoption of FAS XXX [Concept] Monetary As Of Credit abc:EffectOfMandatoryChangeInAccountingPolicyForAdoptionOfFasXxx
15 Effect of Voluantary Change in Accounting Policy [Concept] Monetary As Of Credit abc:EffectOfVoluantaryChangeInAccountingPolicy
16 Retained earnings, Adjustments, Total [Concept] Monetary As Of Credit abc:RetainedEarningsAdjustments
17 Retained earnings, Restated [Concept] Monetary As Of Credit us-gaap:RetainedEarningsAccumulatedDeficit

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Calculation Consistency Checks

Calculation Consistency Checks
Run date/time: 6/5/2011 7:33:03 AM
153101 - Statement - Prior Period Adjustment, Retained Earnings http://www.abc.com/role/PriorPeriodAdjustmentRetainedEarnings
I-2009
U-Monetary
Line Concept Balance Decimals Weight Reported Effective Message
1 Correction of Prior Period Error Credit -3 1 2000000 2,000,000  
2 Effect of Mandatory Change in Accounting Policy for Adoption of FAS XXX Credit -3 1 -1000000 -1,000,000  
3 Effect of Voluantary Change in Accounting Policy Credit -3 1 -1000000 -1,000,000  
4    Retained earnings, Adjustments   -3   0 0 Inconsistency
 

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Business Rules

# ID Label Rule Result
1 ASSERTION_15310*_PriorPeriodAdjustments_RetainedEarnings_Reconciles Prior period adjustment to Retained earnings reconciles (origionally stated to restated balance). $v:VARIABLE_Restated = ($v:VARIABLE_Origional + $v:VARIABLE_Adjustment)     OK