Disclosure informationNew Accounting Pronouncements or Change in Accounting Principle [Note Level]

The following resource provides information about the disclosure New Accounting Pronouncements or Change in Accounting Principle [Note Level] which has the name NewAccountingPronouncementsOrChangeInAccountingPrinciple which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	New Accounting Pronouncements or Change in Accounting Principle [Note Level]
Name:	NewAccountingPronouncementsOrChangeInAccountingPrinciple
Parent Topic:	NewAccountingPronouncements
Documentation:	Entire footnote of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.
Commentary:
SEC Level:	NoteLevel
Information model:	[Level 1 Text Block]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	NewAccountingPronouncementsOrChangeInAccountingPrinciple
US GAAP XBRL Taxonomy Text Block:	us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
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

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
AMERIPRISE FINANCIAL INC TextBlock \| Avery Dennison Corp TextBlock \| BALL CORP TextBlock \| BlackRock Global Horizons I L.P. TextBlock \| CAREFUSION Corp TextBlock \| CF Industries Holdings, Inc. TextBlock \| CHIPOTLE MEXICAN GRILL INC TextBlock \| CONOCOPHILLIPS TextBlock \| CONSTELLATION BRANDS, INC. TextBlock \| DAVITA HEALTHCARE PARTNERS INC. TextBlock \| DEERE & CO TextBlock \| Dr Pepper Snapple Group, Inc. TextBlock \| EQT Corp TextBlock \| FEDERAL EXPRESS CORP TextBlock \| FIRST HORIZON NATIONAL CORP TextBlock \| FLUOR CORP TextBlock \| FMC TECHNOLOGIES INC TextBlock \| HELMERICH & PAYNE INC TextBlock \| HUDSON CITY BANCORP INC TextBlock \| J CREW GROUP INC TextBlock \| KROGER CO TextBlock \| LAM RESEARCH CORP TextBlock \| Marathon Petroleum Corp TextBlock \| MCKESSON CORP TextBlock \| Mead Johnson Nutrition Co TextBlock \| MURPHY OIL CORP /DE TextBlock \| OCCIDENTAL PETROLEUM CORP /DE/ TextBlock \| PERRIGO CO TextBlock \| PETSMART INC TextBlock \| PINNACLE WEST CAPITAL CORP TextBlock \| PRUDENTIAL FINANCIAL INC TextBlock \| Public Storage TextBlock \| QUANTA SERVICES INC TextBlock \| SANDISK CORP TextBlock \| SIMON PROPERTY GROUP INC /DE/ TextBlock \| SOUTHWEST AIRLINES CO TextBlock \| SPRINT Corp TextBlock \| SYSCO CORP TextBlock \| TE Connectivity Ltd. TextBlock \| TECO ENERGY INC TextBlock \| UNION PACIFIC CORP TextBlock \| WAL MART STORES INC TextBlock \| WISCONSIN ENERGY CORP TextBlock \| XCEL ENERGY INC TextBlock \|

Entity Name and Text Block or Detailed Disclosure

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	Footnote [Abstract]	Abstract			added:FootnoteAbstract
2	Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	Concept (Text Block (HTML))	For Period		us-gaap:ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock

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:NewAccountingPronouncementsOrChangeInAccountingPrinciple	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:NewAccountingPronouncementsOrChangeInAccountingPrinciple	rules-arcroles:disclosure-equivalentTextblock	us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
disclosures:NewAccountingPronouncementsOrChangeInAccountingPrinciple	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:

To the extent possible under law, the person who associated CC0 with this work has waived all copyright and related or neighboring rights to this work.

Last updated: 5/4/2016 4:10:01 PM