Disclosure informationAccounting Changes and Error Corrections Note [Note Level]

The following resource provides information about the disclosure Accounting Changes and Error Corrections Note [Note Level] which has the name AccountingChangesAndErrorCorrectionsDisclosures which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Accounting Changes and Error Corrections Note [Note Level]
Name:	AccountingChangesAndErrorCorrectionsDisclosures
Parent Topic:	AccountingChanges
Documentation:	Entire footnote 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:	NoteLevel
Information model:	[Level 1 Text Block]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	AccountingChangesAndErrorCorrectionsDisclosures
US GAAP XBRL Taxonomy Text Block:	us-gaap:AccountingChangesAndErrorCorrectionsTextBlock
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:23	http://asc.fasb.org/extlink&oid=6368906&loc=d3e21914-107793
2	FASB: Topic:250 Subtopic:10 Section:50 Paragraph:1	http://asc.fasb.org/extlink&oid=64853466&loc=d3e22499-107794
3	FASB: Topic:250 Subtopic:10 Section:50 Paragraph:4	http://asc.fasb.org/extlink&oid=64853466&loc=d3e22595-107794
4	FASB: Topic:250 Subtopic:10 Section:50 Paragraph:7	http://asc.fasb.org/extlink&oid=64853466&loc=d3e22644-107794
5	FASB: Topic:250 Subtopic:10 Section:S99 Paragraph:2 Subparagraph:(SAB TOPIC 1.N.Q3)	http://asc.fasb.org/extlink&oid=26874127&loc=d3e30840-122693
6	FASB: Topic:250 Subtopic:10 Section:S99 Paragraph:4 Subparagraph:(SAB Topic 6.G.2.b(b)(1))	http://asc.fasb.org/extlink&oid=26874127&loc=d3e31034-122693

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
Bank of New York Mellon Corp TextBlock \| BECTON DICKINSON & CO TextBlock \| CHEVRON CORP TextBlock \| COMPUTER SCIENCES CORP TextBlock \| CVS CAREMARK CORP TextBlock \| Dr Pepper Snapple Group, Inc. TextBlock \| FIRST SOLAR, INC. TextBlock \| FRONTIER COMMUNICATIONS CORP TextBlock \| GENERAL ELECTRIC CO TextBlock \| HALLIBURTON CO TextBlock \| INTEL CORP TextBlock \| INTERNATIONAL BUSINESS MACHINES CORP TextBlock \| LILLY ELI & CO TextBlock \| MOLSON COORS BREWING CO TextBlock \| NABORS INDUSTRIES LTD TextBlock \| NETFLIX INC TextBlock \| OWENS-ILLINOIS GROUP INC TextBlock \| RYDER SYSTEM INC TextBlock \| TECH DATA CORP TextBlock \| TENET HEALTHCARE CORP TextBlock \| WASTE MANAGEMENT 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	New Accounting Pronouncements and Changes in Accounting Principles [Abstract]	Abstract			us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesAbstract
2	Accounting changes and new accounting guidance	Concept (Text Block (HTML))	For Period		us-gaap:AccountingChangesAndErrorCorrectionsTextBlock

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:AccountingChangesAndErrorCorrectionsDisclosures	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:AccountingChangesAndErrorCorrectionsDisclosures	rules-arcroles:disclosure-equivalentTextblock	us-gaap:AccountingChangesAndErrorCorrectionsTextBlock
disclosures:AccountingChangesAndErrorCorrectionsDisclosures	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:

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Last updated: 5/4/2016 4:10:02 PM