Disclosure informationNew Accounting Pronouncement, Early Adoption, by New Procouncement Adopted [Hierarchy]

The following resource provides information about the disclosure New Accounting Pronouncement, Early Adoption, by New Procouncement Adopted [Hierarchy] which has the name NewAccountingPronouncementEarlyAdoption which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	New Accounting Pronouncement, Early Adoption, by New Procouncement Adopted [Hierarchy]
Name:	NewAccountingPronouncementEarlyAdoption
Parent Topic:	NewAccountingPronouncements
Documentation:	Disclosure of financial statement line items and the effect of the guidance on the financial statement line items if the entity elects early adoption of accounting guidance.
Commentary:
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
Exemplar Viewer:	NewAccountingPronouncementEarlyAdoption
US GAAP XBRL Taxonomy Text Block:	us-gaap:NewAccountingPronouncementEarlyAdoptionTableTextBlock
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: Topic:250 Subtopic:10 Section:50 Paragraph:1	http://asc.fasb.org/extlink&oid=64853466&loc=d3e22499-107794
2	FASB: Topic:250 Subtopic:10 Section:50 Paragraph:3	http://asc.fasb.org/extlink&oid=64853466&loc=d3e22583-107794

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
FIRST ASIA HOLDINGS Ltd TextBlock \| IDACORP INC TextBlock \| Independence Energy Corp. TextBlock \| IntelGenx Technologies Corp. TextBlock \| P2 Solar, Inc. TextBlock \| Rosewind CORP TextBlock \| SOCKET MOBILE, 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	New Accounting Pronouncement, Early Adoption, by New Procouncement Adopted [Table]	Table			us-gaap:NewAccountingPronouncementEarlyAdoptionTable
2	New Accounting Pronouncement, Early Adoption [Axis]	Axis			us-gaap:NewAccountingPronouncementEarlyAdoptionAxis
3	New Accounting Principles, Early Adoption [Domain]	Member			us-gaap:NewAccountingPrinciplesEarlyAdoptionMember
4	Adjustments for New Accounting Principle, Early Adoption [Member]	Member			us-gaap:AdjustmentsForNewAccountingPrincipleEarlyAdoptionMember
5	New Accounting Pronouncement, Early Adoption, Effect [Member]	Member			us-gaap:NewAccountingPronouncementEarlyAdoptionEffectMember
6	New Accounting Pronouncement, Early Adoption [Line Items]	LineItems			us-gaap:NewAccountingPronouncementEarlyAdoptionLineItems
7	New Accounting Pronouncement, Early Adoption [Hierarchy]	Concept (ERROR)	ERROR		added:NewAccountingPronouncementEarlyAdoptionHierarchy
8	Revenues	Concept (Monetary)	For Period	Credit	us-gaap:Revenues
9	Income (Loss) from Continuing Operations before Income Taxes, Domestic	Concept (Monetary)	For Period	Credit	us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic
10	Income (Loss) from Continuing Operations before Income Taxes, Foreign	Concept (Monetary)	For Period	Credit	us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign
11	Net Income (Loss) Attributable to Parent	Concept (Monetary)	For Period	Credit	us-gaap:NetIncomeLoss
12	Earnings Per Share, Basic	Concept (Share)	For Period		us-gaap:EarningsPerShareBasic
13	Earnings Per Share, Diluted	Concept (Share)	For Period		us-gaap:EarningsPerShareDiluted

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:NewAccountingPronouncementEarlyAdoption	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:NewAccountingPronouncementEarlyAdoption	rules-arcroles:disclosure-equivalentTextblock	us-gaap:NewAccountingPronouncementEarlyAdoptionTableTextBlock
disclosures:NewAccountingPronouncementEarlyAdoption	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:NewAccountingPronouncementEarlyAdoption	rules-arcroles:disclosure-requiresAxis	us-gaap:NewAccountingPronouncementEarlyAdoptionAxis

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 4:10:01 PM