Disclosure informationRetained Earnings Adjustments, by Adjustment [Roll Up]

The following resource provides information about the disclosure Retained Earnings Adjustments, by Adjustment [Roll Up] which has the name RetainedEarningsAdjustments which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Retained Earnings Adjustments, by Adjustment [Roll Up]
Name:	RetainedEarningsAdjustments
Parent Topic:	Equity
Documentation:	Disclosure of the cumulative effect on retained earnings of adjustments, which includes changes in accounting principle, new accounting pronouncements, and correction of errors.
Commentary:	It seems as though you would use one of these [Axis], not all three.
SEC Level:	Detail
Information model:	[Roll Up]
Completion state:	WIP
Status:
Exemplar Viewer:	RetainedEarningsAdjustments
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfRetainedEarningsAdjustmentsTableTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/Equity \| 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
OCZ TECHNOLOGY GROUP INC TextBlock \| SCHOOL SPECIALTY INC TextBlock \| STEIN MART 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	Retained Earnings Adjustments [Table]	Table			us-gaap:ScheduleOfRetainedEarningsAdjustmentsTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Adjustments for New Accounting Pronouncements [Axis]	Axis			us-gaap:AdjustmentsForNewAccountingPronouncementsAxis
5	Type of Adoption [Domain]	Member			us-gaap:TypeOfAdoptionMember
6	Adjustments for New Accounting Pronouncement [Member]	Member			us-gaap:NewAccountingPronouncementMember
7	Accounting Standards Update 2009-08 [Member]	Member			us-gaap:AccountingStandardsUpdate200908Member
8	Accounting Standards Update 2009-10 [Member]	Member			us-gaap:AccountingStandardsUpdate200910Member
9	Accounting Standards Update 2009-15 [Member]	Member			us-gaap:AccountingStandardsUpdate200915Member
10	Accounting Standards Update 2009-16 [Member]	Member			us-gaap:AccountingStandardsUpdate200916Member
11	Accounting Standards Update 2009-17 [Member]	Member			us-gaap:AccountingStandardsUpdate200917Member
12	Accounting Standards Update 2010-01 [Member]	Member			us-gaap:AccountingStandardsUpdate201001Member
13	Accounting Standards Update 2010-02 [Member]	Member			us-gaap:AccountingStandardsUpdate201002Member
14	Accounting Standards Update 2010-03 [Member]	Member			us-gaap:AccountingStandardsUpdate201003Member
15	Accounting Standards Update 2010-08 [Member]	Member			us-gaap:AccountingStandardsUpdate201008Member
16	Accounting Standards Update 2010-11 [Member]	Member			us-gaap:AccountingStandardsUpdate201011Member
17	Accounting Standards Update 2010-13 [Member]	Member			us-gaap:AccountingStandardsUpdate201013Member
18	Accounting Standards Update 2010-15 [Member]	Member			us-gaap:AccountingStandardsUpdate201015Member
19	Accounting Standards Update 2010-16 [Member]	Member			us-gaap:AccountingStandardsUpdate201016Member
20	Accounting Standards Update 2010-17 [Member]	Member			us-gaap:AccountingStandardsUpdate201017Member
21	EITF 06-4 [Member]	Member			us-gaap:EITF064Member
22	EITF 08-3 [Member]	Member			us-gaap:EITF083Member
23	FAS 158 [Member]	Member			us-gaap:FAS158Member
24	FAS 159 [Member]	Member			us-gaap:FAS159Member
25	FAS 163 [Member]	Member			us-gaap:FAS163Member
26	FSP FAS 115-2 and FAS 124-2 [Member]	Member			us-gaap:FSPFAS1152AndFAS1242Member
27	Fair Value Option Election for Variable Interest Entity [Member]	Member			us-gaap:FairValueOptionElectionForVariableInterestEntityMember
28	Cumulative-Effect Adjustment, Consolidation of Variable Interest Entity [Member]	Member			us-gaap:CumulativeEffectAdjustmentConsolidationOfVariableInterestEntityMember
29	Cumulative-Effect Adjustment, Deconsolidation of Variable Interest Entity [Member]	Member			us-gaap:CumulativeEffectAdjustmentDeconsolidationOfVariableInterestEntityMember
30	Adjustments for New Accounting Principle, Early Adoption [Member]	Member			us-gaap:AdjustmentsForNewAccountingPrincipleEarlyAdoptionMember
31	Adjustments for Change in Accounting Principle [Axis]	Axis			us-gaap:AdjustmentsForChangeInAccountingPrincipleAxis
32	Adjustments for Change in Accounting Principle [Domain]	Member			us-gaap:ChangeInAccountingPrincipleMember
33	Adjustments for Error Corrections [Axis]	Axis			us-gaap:ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
34	Adjustments for Error Correction [Domain]	Member			us-gaap:AdjustmentsForErrorCorrectionDomain
35	Retained Earnings Adjustments [Line Items]	LineItems			us-gaap:RetainedEarningsAdjustmentsLineItems
36	Cumulative Effect on Retained Earnings, Net of Tax [Roll Up]	Concept (Text/String)	For Period		us-gaap:CumulativeEffectOnRetainedEarningsNetOfTaxAbstract
37	Cumulative Effect on Retained Earnings, before Tax	Concept (Monetary)	As Of	Credit	us-gaap:CumulativeEffectOnRetainedEarningsBeforeTax
38	Cumulative Effect on Retained Earnings, Tax	Concept (Monetary)	As Of	Debit	us-gaap:CumulativeEffectOnRetainedEarningsTax
39	Cumulative Effect on Retained Earnings, Net of Tax, Total	Concept (Monetary)	As Of	Credit	us-gaap:CumulativeEffectOnRetainedEarningsNetOfTax

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:RetainedEarningsAdjustments	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:RetainedEarningsAdjustments	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfRetainedEarningsAdjustmentsTableTextBlock
disclosures:RetainedEarningsAdjustments	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollUp
disclosures:RetainedEarningsAdjustments	rules-arcroles:disclosure-requiresConcept	us-gaap:CumulativeEffectOnRetainedEarningsNetOfTax1

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 4:10:15 PM