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 |
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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 | |
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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 |
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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