Disclosure informationMisstatement of Prior Year Statement Corrected in Current Year Financial Statements, by Nature of Error [Hierarchy]

The following resource provides information about the disclosure Misstatement of Prior Year Statement Corrected in Current Year Financial Statements, by Nature of Error [Hierarchy] which has the name MisstatementPriorYearCorrectedInCurrentYearFinancialStatements which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Misstatement of Prior Year Statement Corrected in Current Year Financial Statements, by Nature of Error [Hierarchy]
Name:	MisstatementPriorYearCorrectedInCurrentYearFinancialStatements
Parent Topic:	PriorPeriodAdjustments
Documentation:	Disclosure of the nature and amount of prior period errors that had previously been considered immaterial and which are being corrected in the current fiscal year.
Commentary:
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
Exemplar Viewer:	MisstatementPriorYearCorrectedInCurrentYearFinancialStatements
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfQuantifyingPriorYearMisstatementsCorrectedInCurrentYearFinancialStatementsTextBlock
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:S99 Paragraph:2 Subparagraph:(SAB Topic 1.N)	http://asc.fasb.org/extlink&oid=26874127&loc=d3e30840-122693

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
AMC ENTERTAINMENT INC TextBlock \| BIO RAD LABORATORIES INC TextBlock \| COMPUTER SCIENCES CORP TextBlock \| ENBRIDGE ENERGY PARTNERS LP TextBlock \| GAIN Capital Holdings, Inc. TextBlock \| HALCON RESOURCES CORP TextBlock \| IMMUNOMEDICS INC TextBlock \| Liquid Holdings Group, Inc. TextBlock \| Midcoast Energy Partners, L.P. TextBlock \| MONARCH CASINO & RESORT INC TextBlock \| MTR GAMING GROUP INC TextBlock \| NATIONAL RURAL UTILITIES COOPERATIVE FINANCE CORP /DC/ TextBlock \| Novation Holdings Inc TextBlock \| Prestige Brands Holdings, Inc. TextBlock \| Rockwood Holdings, Inc. TextBlock \| SITEL Worldwide Corp TextBlock \| SUPREME INDUSTRIES INC TextBlock \| United Development Funding III, LP TextBlock \| VALMONT INDUSTRIES INC TextBlock \| VISCOUNT SYSTEMS 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	Quantifying Prior Year Misstatement Corrected in Current Year Financial Statements [Table]	Table			us-gaap:ScheduleOfQuantifyingPriorYearMisstatementCorrectedInCurrentYearFinancialStatementsTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Nature of Error [Axis]	Axis			us-gaap:QuantifyingMisstatementInCurrentYearFinancialStatementsByNatureOfErrorAxis
5	Nature of Error [Domain]	Member			us-gaap:NatureOfErrorDomain
6	Quantifying Misstatement in Current Year Financial Statements [Line Items]	LineItems			us-gaap:QuantifyingMisstatementInCurrentYearFinancialStatementsLineItems
7	Quantifying Misstatement in Current Year Financial Statements [Hierarchy]	Concept (Text/String)	For Period		added:QuantifyingMisstatementInCurrentYearFinancialStatementsHierarchy
8	Quantifying Misstatement in Current Year Financial Statements, Amount	Concept (Monetary)	For Period	Debit	us-gaap:QuantifyingMisstatementInCurrentYearFinancialStatementsAmount

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:MisstatementPriorYearCorrectedInCurrentYearFinancialStatements	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:MisstatementPriorYearCorrectedInCurrentYearFinancialStatements	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfQuantifyingPriorYearMisstatementsCorrectedInCurrentYearFinancialStatementsTextBlock
disclosures:MisstatementPriorYearCorrectedInCurrentYearFinancialStatements	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:MisstatementPriorYearCorrectedInCurrentYearFinancialStatements	rules-arcroles:disclosure-requiresAxis	us-gaap:QuantifyingMisstatementInCurrentYearFinancialStatementsByNatureOfErrorAxis

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 4:10:02 PM