Disclosure informationAccounting Changes Note [Note Level]

The following resource provides information about the disclosure Accounting Changes Note [Note Level] which has the name AccountingChangesDisclosures which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Accounting Changes Note [Note Level]
Name:	AccountingChangesDisclosures
Parent Topic:	AccountingChanges
Documentation:	Entire footnote for accounting changes.
Commentary:
SEC Level:	NoteLevel
Information model:	[Level 1 Text Block]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	AccountingChangesDisclosures
US GAAP XBRL Taxonomy Text Block:	us-gaap:AccountingChangesTextBlock
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

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
CHINA HGS REAL ESTATE INC. TextBlock \| CST Brands, Inc. TextBlock \| Dynamic Gold Corp. TextBlock \| Grand Canyon Education, Inc. TextBlock \| NCR CORP TextBlock \| Oncologix Tech Inc. TextBlock \| Regional Management Corp. TextBlock \| ViewPoint Financial Group Inc. TextBlock \| Wesco Aircraft Holdings, Inc 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	Balance	Report Element Name
1	Accounting Changes and Error Corrections [Abstract]	Abstract			us-gaap:AccountingChangesAndErrorCorrectionsAbstract
2	IMPACT OF NEW REVENUE RECOGNITION POLICY	Concept (Text Block (HTML))	For Period		us-gaap:AccountingChangesTextBlock

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:AccountingChangesDisclosures	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:AccountingChangesDisclosures	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Level1TextBlock

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 4:11:06 PM