Disclosure informationNew Accounting Pronouncements and Changes in Accounting Principles, by New Pronouncement Adopted [Abstract]

The following resource provides information about the disclosure New Accounting Pronouncements and Changes in Accounting Principles, by New Pronouncement Adopted [Abstract] which has the name NewAccountingPronouncementsAndChangesInAccountingPrinciplesHierarchy which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	New Accounting Pronouncements and Changes in Accounting Principles, by New Pronouncement Adopted [Abstract]
Name:	NewAccountingPronouncementsAndChangesInAccountingPrinciplesHierarchy
Parent Topic:	NewAccountingPronouncements
Documentation:	Disclosure of information about new accounting pronouncements and changes in accounting principles.
Commentary:
SEC Level:	Detail
Information model:	[Abstract]
Completion state:	WIP
Status:
Exemplar Viewer:	NewAccountingPronouncementsAndChangesInAccountingPrinciplesHierarchy
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
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
DUPONT E I DE NEMOURS & CO TextBlock \| EXXON MOBIL CORP TextBlock \| JOHNSON & JOHNSON TextBlock \| PROCTER & GAMBLE Co 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 Pronouncements or Change in Accounting Principle, by New Pronouncement Adopted [Table]	Table			us-gaap:NewAccountingPronouncementsOrChangeInAccountingPrincipleTable
2	Adjustments for New Accounting Pronouncements [Axis]	Axis			us-gaap:AdjustmentsForNewAccountingPronouncementsAxis
3	Type of Adoption [Domain]	Member			us-gaap:TypeOfAdoptionMember
4	Adjustments for New Accounting Pronouncement [Member]	Member			us-gaap:NewAccountingPronouncementMember
5	Accounting Standards Update 2010-26 [Member]	Member			us-gaap:AccountingStandardsUpdate201026Member
6	Accounting Standards Update 2011-04 [Member]	Member			us-gaap:AccountingStandardsUpdate201104Member
7	Accounting Standards Update 2012-01 [Member]	Member			us-gaap:AccountingStandardsUpdate201201Member
8	Accounting Standards Update 2012-04 [Member]	Member			us-gaap:AccountingStandardsUpdate201204Member
9	Accounting Standards Update 2012-05 [Member]	Member			us-gaap:AccountingStandardsUpdate201205Member
10	Accounting Standards Update 2012-07 [Member]	Member			us-gaap:AccountingStandardsUpdate201207Member
11	Accounting Standards Update 2013-04 [Member]	Member			us-gaap:AccountingStandardsUpdate201304Member
12	Accounting Standards Update 2013-07 [Member]	Member			us-gaap:AccountingStandardsUpdate201307Member
13	Accounting Standards Update 2014-01 [Member]	Member			us-gaap:AccountingStandardsUpdate201401Member
14	Accounting Standards Update 2014-04 [Member]	Member			us-gaap:AccountingStandardsUpdate201404Member
15	Accounting Standards Update 2014-05 [Member]	Member			us-gaap:AccountingStandardsUpdate201405Member
16	Accounting Standards Update 2014-11 [Member]	Member			us-gaap:AccountingStandardsUpdate201411Member
17	Accounting Standards Update 2014-12 [Member]	Member			us-gaap:AccountingStandardsUpdate201412Member
18	Accounting Standards Update 2014-13 [Member]	Member			us-gaap:AccountingStandardsUpdate201413Member
19	Accounting Standards Update 2014-14 [Member]	Member			us-gaap:AccountingStandardsUpdate201414Member
20	Accounting Standards Update 2014-16 [Member]	Member			us-gaap:AccountingStandardsUpdate201416Member
21	FIN 48 [Member]	Member			us-gaap:FIN48Member
22	Fair Value Option Election for Variable Interest Entity [Member]	Member			us-gaap:FairValueOptionElectionForVariableInterestEntityMember
23	Cumulative-Effect Adjustment, Consolidation of Variable Interest Entity [Member]	Member			us-gaap:CumulativeEffectAdjustmentConsolidationOfVariableInterestEntityMember
24	Cumulative-Effect Adjustment, Deconsolidation of Variable Interest Entity [Member]	Member			us-gaap:CumulativeEffectAdjustmentDeconsolidationOfVariableInterestEntityMember
25	Adjustments for New Accounting Principle, Early Adoption [Member]	Member			us-gaap:AdjustmentsForNewAccountingPrincipleEarlyAdoptionMember
26	New Accounting Pronouncement, Early Adoption, Effect [Member]	Member			us-gaap:NewAccountingPronouncementEarlyAdoptionEffectMember
27	Adjustments for Change in Accounting Principle [Axis]	Axis			us-gaap:AdjustmentsForChangeInAccountingPrincipleAxis
28	Adjustments for Change in Accounting Principle [Domain]	Member			us-gaap:ChangeInAccountingPrincipleMember
29	Scenario [Axis]	Axis			us-gaap:StatementScenarioAxis
30	Scenario, Unspecified [Domain]	Member			us-gaap:ScenarioUnspecifiedDomain
31	Scenario, Previously Reported [Member]	Member			us-gaap:ScenarioPreviouslyReportedMember
32	Restatement Adjustment [Member]	Member			us-gaap:RestatementAdjustmentMember
33	New Accounting Pronouncements or Change in Accounting Principle [Line Items]	LineItems			us-gaap:NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems
34	New Accounting Pronouncements or Change in Accounting Principle [Hierarchy]	Concept (ERROR)	ERROR		added:NewAccountingPronouncementsOrChangeInAccountingPrincipleHierarchy
35	New Accounting Pronouncement or Change in Accounting Principle, Name	Concept (Text/String)	For Period		us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleName
36	New Accounting Pronouncement or Change in Accounting Principle, Description	Concept (Text/String)	For Period		us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleDescription
37	New Accounting Pronouncement or Change in Accounting Principle, Retrospective Adjustments [Abstract]	Concept (Text/String)	For Period		us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleRetrospectiveAdjustmentsAbstract
38	New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Revenue	Concept (Monetary)	For Period	Credit	us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnNetRevenue
39	New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Operating Results	Concept (Monetary)	For Period	Credit	us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnOperatingResults
40	New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Income from Continuing Operations	Concept (Monetary)	For Period	Credit	us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnIncomeFromContinuingOperations
41	New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Income	Concept (Monetary)	For Period	Credit	us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnNetIncome
42	New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Basic Earnings Per Share	Concept (Share)	For Period		us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnBasicEarningsPerShare
43	New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Diluted Earnings Per Share	Concept (Share)	For Period		us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnDilutedEarningsPerShare
44	New Accounting Pronouncement or Change in Accounting Principle, Cumulative Effect of Change on Equity or Net Assets	Concept (Monetary)	As Of	Credit	us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleCumulativeEffectOfChangeOnEquityOrNetAssets1
45	New Accounting Pronouncement or Change in Accounting Principle, Retrospective Application Impracticable	Concept (Text/String)	For Period		us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleRetrospectiveApplicationImpracticable
46	New Accounting Pronouncement or Change in Accounting Principle, Indirect Effects	Concept (Text/String)	For Period		us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleIndirectEffects
47	New Accounting Pronouncement, Transition Guidance Not Significant or Not Practical	Concept (Text/String)	For Period		us-gaap:NewAccountingPronouncementTransitionGuidanceNotSignificantOrNotPractical
48	New Accounting Pronouncement or Change in Accounting Principle, Effect on Financial Statements Flag	Concept (us-types:yesNoItemType)	For Period		us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOnFinancialStatementsFlag
49	New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	Concept (Monetary)	For Period	Credit	us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfAdoptionQuantification
50	Receivables, Change in Method of Calculating Impairment, Recorded Investment	Concept (Monetary)	As Of	Debit	us-gaap:ReceivablesChangeInMethodOfCalculatingImpairmentRecordedInvestment
51	Allowance for Credit Losses, Change in Method of Calculating Impairment	Concept (Monetary)	As Of	Credit	us-gaap:AllowanceForCreditLossesChangeInMethodOfCalculatingImpairment
52	Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest	Concept (Monetary)	For Period	Credit	us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
53	Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	Concept (Monetary)	For Period	Credit	us-gaap:ProfitLoss
54	Earnings Per Share, Basic	Concept (Share)	For Period		us-gaap:EarningsPerShareBasic
55	Earnings Per Share, Diluted	Concept (Share)	For Period		us-gaap:EarningsPerShareDiluted
56	New Accounting Pronouncement or Change in Accounting Principle, Current Period Disclosures [Hierarchy]	Concept (Text/String)	For Period		us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleCurrentPeriodDisclosuresAbstract
57	New Accounting Pronouncement or Change in Accounting Principle, Current Period Disclosures, Revenue Recognized, Amount	Concept (Monetary)	For Period	Credit	us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleCurrentPeriodDisclosuresRevenueRecognizedAmount
58	New Accounting Pronouncement or Change in Accounting Principle, Current Period Disclosures, Deferred Revenue, Amount	Concept (Monetary)	As Of	Credit	us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleCurrentPeriodDisclosuresDeferredRevenueAmount
59	Other Comprehensive Income (Loss), Effect of Change in Accounting Principle, Net of Taxes [Roll Up]	Concept (Text/String)	For Period		us-gaap:OtherComprehensiveIncomeCumulativeEffectOfChangeInAccountingPrincipleNetOfTaxesAbstract
60	Other Comprehensive Income (Loss), Effect of Change in Accounting Principle, before Taxes	Concept (Monetary)	For Period	Credit	us-gaap:OtherComprehensiveIncomeCumulativeEffectOfChangeInAccountingPrincipleBeforeTaxes
61	Other Comprehensive Income (Loss), Effect of Change in Accounting Principle, Taxes	Concept (Monetary)	For Period	Debit	us-gaap:OtherComprehensiveIncomeCumulativeEffectOfChangeInAccountingPrincipleTaxes
62	Other Comprehensive Income (Loss), Effect of Change in Accounting Principle, Net of Taxes, Total	Concept (Monetary)	For Period	Credit	us-gaap:OtherComprehensiveIncomeCumulativeEffectOfChangeInAccountingPrincipleNetOfTaxes

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:NewAccountingPronouncementsAndChangesInAccountingPrinciplesHierarchy	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:NewAccountingPronouncementsAndChangesInAccountingPrinciplesHierarchy	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock

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 4:10:47 PM