Disclosure Descriptive Information
   
Label: New Accounting Pronouncements and Changes in Accounting Principles, by New Pronouncement Adopted [Abstract]
Name: NewAccountingPronouncementsAndChangesInAccountingPrinciplesHierarchy
Parent Topic: NewAccountingPronouncements
Documentation: Disclosure of information about new accounting pronouncements and changes in accounting principles.
Commentary:
Level: Detail
Information model: [Abstract]
Completion state: WIP
Status:
Exemplar Viewer: NewAccountingPronouncementsAndChangesInAccountingPrinciplesHierarchy
US GAAP XBRL Taxonomy Text Block: us-gaap:ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
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: http://asc.fasb.org/extlink&oid=6503790
2 FASB: http://asc.fasb.org/extlink&oid=6507316
3 FASB: http://asc.fasb.org/extlink&oid=6515603
4 FASB: http://asc.fasb.org/extlink&oid=6523989
5 FASB: http://asc.fasb.org/extlink&oid=66092750
6 FASB: Topic:250 Subtopic:10 Section:50 Paragraph:1 http://asc.fasb.org/extlink&oid=64853466&loc=d3e22499-107794
7 FASB: Topic:250 Subtopic:10 Section:50 Paragraph:2 http://asc.fasb.org/extlink&oid=64853466&loc=d3e22580-107794
8 FASB: Topic:250 Subtopic:10 Section:50 Paragraph:3 http://asc.fasb.org/extlink&oid=64853466&loc=d3e22583-107794
9 FASB: Topic:270 Subtopic:10 Section:45 Paragraph:12 http://asc.fasb.org/extlink&oid=68064558&loc=d3e725-108305
10 FASB: Topic:270 Subtopic:10 Section:45 Paragraph:13 http://asc.fasb.org/extlink&oid=68064558&loc=d3e765-108305
11 FASB: Topic:270 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.10-01.(b)(6)) http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699
Example of Disclosure: Machine-readable
Exemplars Available for Disclosure: Machine-Readable | Human-Readable
Entity Name and Text Block or Detailed Disclosure
DUPONT E I DE NEMOURS & CO TextBlock | EXXON MOBIL CORP TextBlock | JOHNSON & JOHNSON TextBlock | PROCTER & GAMBLE Co TextBlock |
Prototype of Disclosure (Representation structure): Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 New Accounting Pronouncements or Change in Accounting Principle, by New Pronouncement Adopted [Table] Table us-gaap:NewAccountingPronouncementsOrChangeInAccountingPrincipleTable
2 Adjustments for New Accounting Pronouncements [Axis] Axis us-gaap:AdjustmentsForNewAccountingPronouncementsAxis
3 Type of Adoption [Domain] Member us-gaap:TypeOfAdoptionMember
4 Adjustments for New Accounting Pronouncement [Member] Member us-gaap:NewAccountingPronouncementMember
5 Accounting Standards Update 2010-26 [Member] Member us-gaap:AccountingStandardsUpdate201026Member
6 Accounting Standards Update 2011-04 [Member] Member us-gaap:AccountingStandardsUpdate201104Member
7 Accounting Standards Update 2012-01 [Member] Member us-gaap:AccountingStandardsUpdate201201Member
8 Accounting Standards Update 2012-04 [Member] Member us-gaap:AccountingStandardsUpdate201204Member
9 Accounting Standards Update 2012-05 [Member] Member us-gaap:AccountingStandardsUpdate201205Member
10 Accounting Standards Update 2012-07 [Member] Member us-gaap:AccountingStandardsUpdate201207Member
11 Accounting Standards Update 2013-04 [Member] Member us-gaap:AccountingStandardsUpdate201304Member
12 Accounting Standards Update 2013-07 [Member] Member us-gaap:AccountingStandardsUpdate201307Member
13 Accounting Standards Update 2014-01 [Member] Member us-gaap:AccountingStandardsUpdate201401Member
14 Accounting Standards Update 2014-04 [Member] Member us-gaap:AccountingStandardsUpdate201404Member
15 Accounting Standards Update 2014-05 [Member] Member us-gaap:AccountingStandardsUpdate201405Member
16 Accounting Standards Update 2014-11 [Member] Member us-gaap:AccountingStandardsUpdate201411Member
17 Accounting Standards Update 2014-12 [Member] Member us-gaap:AccountingStandardsUpdate201412Member
18 Accounting Standards Update 2014-13 [Member] Member us-gaap:AccountingStandardsUpdate201413Member
19 Accounting Standards Update 2014-14 [Member] Member us-gaap:AccountingStandardsUpdate201414Member
20 Accounting Standards Update 2014-16 [Member] Member us-gaap:AccountingStandardsUpdate201416Member
21 FIN 48 [Member] Member us-gaap:FIN48Member
22 Fair Value Option Election for Variable Interest Entity [Member] Member us-gaap:FairValueOptionElectionForVariableInterestEntityMember
23 Cumulative-Effect Adjustment, Consolidation of Variable Interest Entity [Member] Member us-gaap:CumulativeEffectAdjustmentConsolidationOfVariableInterestEntityMember
24 Cumulative-Effect Adjustment, Deconsolidation of Variable Interest Entity [Member] Member us-gaap:CumulativeEffectAdjustmentDeconsolidationOfVariableInterestEntityMember
25 Adjustments for New Accounting Principle, Early Adoption [Member] Member us-gaap:AdjustmentsForNewAccountingPrincipleEarlyAdoptionMember
26 New Accounting Pronouncement, Early Adoption, Effect [Member] Member us-gaap:NewAccountingPronouncementEarlyAdoptionEffectMember
27 Adjustments for Change in Accounting Principle [Axis] Axis us-gaap:AdjustmentsForChangeInAccountingPrincipleAxis
28 Adjustments for Change in Accounting Principle [Domain] Member us-gaap:ChangeInAccountingPrincipleMember
29 Scenario [Axis] Axis us-gaap:StatementScenarioAxis
30 Scenario, Unspecified [Domain] Member us-gaap:ScenarioUnspecifiedDomain
31 Scenario, Previously Reported [Member] Member us-gaap:ScenarioPreviouslyReportedMember
32 Restatement Adjustment [Member] Member us-gaap:RestatementAdjustmentMember
33 New Accounting Pronouncements or Change in Accounting Principle [Line Items] LineItems us-gaap:NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems
34 New Accounting Pronouncements or Change in Accounting Principle [Hierarchy] Concept (ERROR) ERROR added:NewAccountingPronouncementsOrChangeInAccountingPrincipleHierarchy
35 New Accounting Pronouncement or Change in Accounting Principle, Name Concept (Text/String) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleName
36 New Accounting Pronouncement or Change in Accounting Principle, Description Concept (Text/String) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleDescription
37 New Accounting Pronouncement or Change in Accounting Principle, Retrospective Adjustments [Abstract] Concept (Text/String) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleRetrospectiveAdjustmentsAbstract
38 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Revenue Concept (Monetary) For Period Credit us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnNetRevenue
39 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Operating Results Concept (Monetary) For Period Credit us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnOperatingResults
40 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Income from Continuing Operations Concept (Monetary) For Period Credit us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnIncomeFromContinuingOperations
41 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Income Concept (Monetary) For Period Credit us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnNetIncome
42 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Basic Earnings Per Share Concept (Share) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnBasicEarningsPerShare
43 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Diluted Earnings Per Share Concept (Share) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnDilutedEarningsPerShare
44 New Accounting Pronouncement or Change in Accounting Principle, Cumulative Effect of Change on Equity or Net Assets Concept (Monetary) As Of Credit us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleCumulativeEffectOfChangeOnEquityOrNetAssets1
45 New Accounting Pronouncement or Change in Accounting Principle, Retrospective Application Impracticable Concept (Text/String) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleRetrospectiveApplicationImpracticable
46 New Accounting Pronouncement or Change in Accounting Principle, Indirect Effects Concept (Text/String) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleIndirectEffects
47 New Accounting Pronouncement, Transition Guidance Not Significant or Not Practical Concept (Text/String) For Period us-gaap:NewAccountingPronouncementTransitionGuidanceNotSignificantOrNotPractical
48 New Accounting Pronouncement or Change in Accounting Principle, Effect on Financial Statements Flag Concept (us-types:yesNoItemType) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOnFinancialStatementsFlag
49 New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification Concept (Monetary) For Period Credit us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfAdoptionQuantification
50 Receivables, Change in Method of Calculating Impairment, Recorded Investment Concept (Monetary) As Of Debit us-gaap:ReceivablesChangeInMethodOfCalculatingImpairmentRecordedInvestment
51 Allowance for Credit Losses, Change in Method of Calculating Impairment Concept (Monetary) As Of Credit us-gaap:AllowanceForCreditLossesChangeInMethodOfCalculatingImpairment
52 Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest Concept (Monetary) For Period Credit us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
53 Net Income (Loss), Including Portion Attributable to Noncontrolling Interest Concept (Monetary) For Period Credit us-gaap:ProfitLoss
54 Earnings Per Share, Basic Concept (Share) For Period us-gaap:EarningsPerShareBasic
55 Earnings Per Share, Diluted Concept (Share) For Period us-gaap:EarningsPerShareDiluted
56 New Accounting Pronouncement or Change in Accounting Principle, Current Period Disclosures [Hierarchy] Concept (Text/String) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleCurrentPeriodDisclosuresAbstract
57 New Accounting Pronouncement or Change in Accounting Principle, Current Period Disclosures, Revenue Recognized, Amount Concept (Monetary) For Period Credit us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleCurrentPeriodDisclosuresRevenueRecognizedAmount
58 New Accounting Pronouncement or Change in Accounting Principle, Current Period Disclosures, Deferred Revenue, Amount Concept (Monetary) As Of Credit us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleCurrentPeriodDisclosuresDeferredRevenueAmount
59 Other Comprehensive Income (Loss), Effect of Change in Accounting Principle, Net of Taxes [Roll Up] Concept (Text/String) For Period us-gaap:OtherComprehensiveIncomeCumulativeEffectOfChangeInAccountingPrincipleNetOfTaxesAbstract
60 Other Comprehensive Income (Loss), Effect of Change in Accounting Principle, before Taxes Concept (Monetary) For Period Credit us-gaap:OtherComprehensiveIncomeCumulativeEffectOfChangeInAccountingPrincipleBeforeTaxes
61 Other Comprehensive Income (Loss), Effect of Change in Accounting Principle, Taxes Concept (Monetary) For Period Debit us-gaap:OtherComprehensiveIncomeCumulativeEffectOfChangeInAccountingPrincipleTaxes
62 Other Comprehensive Income (Loss), Effect of Change in Accounting Principle, Net of Taxes, Total Concept (Monetary) For Period Credit us-gaap:OtherComprehensiveIncomeCumulativeEffectOfChangeInAccountingPrincipleNetOfTaxes
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:NewAccountingPronouncementsAndChangesInAccountingPrinciplesHierarchy rules-arcroles:disclosure-isSECType fro:DisclosureType
disclosures:NewAccountingPronouncementsAndChangesInAccountingPrinciplesHierarchy rules-arcroles:disclosure-equivalentTextblock us-gaap:ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Manual Disclosure Checklist Items
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Last updated: 5/3/2016 7:59:37 AM