Disclosure informationChange in Accounting Estimate, by Type of Change [Hierarchy]

The following resource provides information about the disclosure Change in Accounting Estimate, by Type of Change [Hierarchy] which has the name ChangeInAccountingEstimate which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Change in Accounting Estimate, by Type of Change [Hierarchy]
Name:	ChangeInAccountingEstimate
Parent Topic:	UseOfEstimates
Documentation:	Disclosure of the change in an accounting estimate, including a change that occurs in an interim period.
Commentary:
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
Exemplar Viewer:	ChangeInAccountingEstimate
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfChangeInAccountingEstimateTextBlock
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:45 Paragraph:18	http://asc.fasb.org/extlink&oid=6368906&loc=d3e21843-107793
2	FASB: Topic:250 Subtopic:10 Section:50 Paragraph:4	http://asc.fasb.org/extlink&oid=64853466&loc=d3e22595-107794
3	FASB: Topic:270 Subtopic:10 Section:45 Paragraph:14	http://asc.fasb.org/extlink&oid=68064558&loc=d3e777-108305
4	FASB: Topic:270 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.10-01.(a)(5))	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
Beneficial Mutual Bancorp Inc TextBlock \| Brekford Corp. TextBlock \| COMPUTER SCIENCES CORP TextBlock \| COMPUTER SCIENCES CORP Detail \| Delta Tucker Holdings, Inc. TextBlock \| DIRECTV TextBlock \| DynaVox Inc. TextBlock \| EQUINIX INC TextBlock \| Fortegra Financial Corp TextBlock \| GRANITE CONSTRUCTION INC Detail \| GRANITE CONSTRUCTION INC TextBlock \| HI TECH PHARMACAL CO INC TextBlock \| LEVEL 3 COMMUNICATIONS INC TextBlock \| LMI AEROSPACE INC TextBlock \| MACROSOLVE INC TextBlock \| MASTEC INC TextBlock \| McEwen Mining Inc. TextBlock \| NiMin Energy Corp. TextBlock \| RADIANT CREATIONS GROUP, INC. TextBlock \| Swisher Hygiene Inc. TextBlock \| SYCAMORE NETWORKS INC TextBlock \| Walter Energy, Inc. TextBlock \| Wesco Aircraft Holdings, Inc TextBlock \| Yasheng Group 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	Report Element Name
1	Change in Accounting Estimate [Table]	Table		us-gaap:ScheduleOfChangeInAccountingEstimateTable
2	Legal Entity [Axis]	Axis		dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member		dei:EntityDomain
4	Change in Accounting Estimate by Type [Axis]	Axis		us-gaap:ChangeInAccountingEstimateByTypeAxis
5	Change in Accounting Estimate, Type [Domain]	Member		us-gaap:ChangeInAccountingEstimateTypeDomain
6	Depreciable Assets [Member]	Member		us-gaap:DepreciableAssetsMember
7	Service Life [Member]	Member		us-gaap:ServiceLifeMember
8	Salvage Value [Member]	Member		us-gaap:SalvageValueMember
9	Intangible Assets, Amortization Period [Member]	Member		us-gaap:IntangibleAssetsAmortizationPeriodMember
10	Warranty Obligations [Member]	Member		us-gaap:WarrantyObligationsMember
11	Inventory Valuation and Obsolescence [Member]	Member		us-gaap:InventoryValuationAndObsolescenceMember
12	Uncollectible Receivables [Member]	Member		us-gaap:UncollectibleReceivablesMember
13	Contracts Accounted for under Percentage of Completion [Member]	Member		us-gaap:ContractsAccountedForUnderPercentageOfCompletionMember
14	Purchase Price Allocation Adjustments [Member]	Member		us-gaap:PurchasePriceAllocationAdjustmentsMember
15	Change in Assumptions for Pension Plans [Member]	Member		us-gaap:ChangeInAssumptionsForPensionPlansMember
16	Change in Accounting Method Accounted for as Change in Estimate [Member]	Member		us-gaap:ChangeInAccountingMethodAccountedForAsChangeInEstimateMember
17	Sales Returns and Allowances [Member]	Member		us-gaap:SalesReturnsAndAllowancesMember
18	Regulatory Reviews of Filings [Member]	Member		us-gaap:RegulatoryReviewsOfFilingsMember
19	Disputes [Member]	Member		us-gaap:DisputesMember
20	Change in Accounting Estimate [Line Items]	LineItems		us-gaap:ChangeInAccountingEstimateLineItems
21	Change in Accounting Estimate [Hierarchy]	Concept (Text/String)	For Period	added:ChangeInAccountingEstimateHierarchy
22	Change in Accounting Estimate, Financial Effect	Concept (Text/String)	For Period	us-gaap:ChangeInAccountingEstimateFinancialEffect
23	Change in Accounting Estimate, Description	Concept (Text/String)	For Period	us-gaap:ChangeInAccountingEstimateDescription

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:ChangeInAccountingEstimate	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:ChangeInAccountingEstimate	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfChangeInAccountingEstimateTextBlock
disclosures:ChangeInAccountingEstimate	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:ChangeInAccountingEstimate	rules-arcroles:disclosure-requiresConcept	us-gaap:ChangeInAccountingEstimateDescription

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