Disclosure Descriptive Information
   
Label: Misstatement of Prior Year Statement Corrected in Current Year Financial Statements, by Nature of Error [Hierarchy]
Name: MisstatementPriorYearCorrectedInCurrentYearFinancialStatements
Parent Topic: PriorPeriodAdjustments
Documentation: Disclosure 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: Detail
Information model: [Hierarchy]
Completion state: WIP
Status:
Exemplar Viewer: MisstatementPriorYearCorrectedInCurrentYearFinancialStatements
US GAAP XBRL Taxonomy Text Block: us-gaap:ScheduleOfQuantifyingPriorYearMisstatementsCorrectedInCurrentYearFinancialStatementsTextBlock
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:S99 Paragraph:2 Subparagraph:(SAB Topic 1.N) http://asc.fasb.org/extlink&oid=26874127&loc=d3e30840-122693

Example of Disclosure: Machine-readable
Exemplars Available for Disclosure: Machine-Readable | Human-Readable
Entity Name and Text Block or Detailed Disclosure
AMC ENTERTAINMENT INC TextBlock | BIO RAD LABORATORIES INC TextBlock | COMPUTER SCIENCES CORP TextBlock | ENBRIDGE ENERGY PARTNERS LP TextBlock | GAIN Capital Holdings, Inc. TextBlock | HALCON RESOURCES CORP TextBlock | IMMUNOMEDICS INC TextBlock | Liquid Holdings Group, Inc. TextBlock | Midcoast Energy Partners, L.P. TextBlock | MONARCH CASINO & RESORT INC TextBlock | MTR GAMING GROUP INC TextBlock | NATIONAL RURAL UTILITIES COOPERATIVE FINANCE CORP /DC/ TextBlock | Novation Holdings Inc TextBlock | Prestige Brands Holdings, Inc. TextBlock | Rockwood Holdings, Inc. TextBlock | SITEL Worldwide Corp TextBlock | SUPREME INDUSTRIES INC TextBlock | United Development Funding III, LP TextBlock | VALMONT INDUSTRIES INC TextBlock | VISCOUNT SYSTEMS INC TextBlock |

Prototype of Disclosure (Representation structure): Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Quantifying Prior Year Misstatement Corrected in Current Year Financial Statements [Table] Table us-gaap:ScheduleOfQuantifyingPriorYearMisstatementCorrectedInCurrentYearFinancialStatementsTable
2 Legal Entity [Axis] Axis dei:LegalEntityAxis
3 Consolidated Entity [Domain] Member dei:EntityDomain
4 Nature of Error [Axis] Axis us-gaap:QuantifyingMisstatementInCurrentYearFinancialStatementsByNatureOfErrorAxis
5 Nature of Error [Domain] Member us-gaap:NatureOfErrorDomain
6 Quantifying Misstatement in Current Year Financial Statements [Line Items] LineItems us-gaap:QuantifyingMisstatementInCurrentYearFinancialStatementsLineItems
7 Quantifying Misstatement in Current Year Financial Statements [Hierarchy] Concept (Text/String) For Period added:QuantifyingMisstatementInCurrentYearFinancialStatementsHierarchy
8 Quantifying Misstatement in Current Year Financial Statements, Amount Concept (Monetary) For Period Debit us-gaap:QuantifyingMisstatementInCurrentYearFinancialStatementsAmount

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:MisstatementPriorYearCorrectedInCurrentYearFinancialStatements rules-arcroles:disclosure-isSECType fro:DisclosureType
disclosures:MisstatementPriorYearCorrectedInCurrentYearFinancialStatements rules-arcroles:disclosure-equivalentTextblock us-gaap:ScheduleOfQuantifyingPriorYearMisstatementsCorrectedInCurrentYearFinancialStatementsTextBlock
disclosures:MisstatementPriorYearCorrectedInCurrentYearFinancialStatements rules-arcroles:disclosure-hasConceptArrangementPattern fro:Hierarchy
disclosures:MisstatementPriorYearCorrectedInCurrentYearFinancialStatements rules-arcroles:disclosure-requiresAxis us-gaap:QuantifyingMisstatementInCurrentYearFinancialStatementsByNatureOfErrorAxis

Manual Disclosure Checklist Items
Item Level Disclosure Checklist Item Label Commentary Related


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Last updated: 5/3/2016 7:59:00 AM