Accounting Changes and Error Corrections http://fasb.org/us-gaap/role/disclosure/AccountingChangesAndErrorCorrections

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1 250000 - Disclosure - Accounting Changes and Error Corrections [Network]

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http://fasb.org/us-gaap/role/disclosure/AccountingChangesAndErrorCorrections
2 Accounting Changes and Error Corrections [Abstract] Abstract us-gaap:AccountingChangesAndErrorCorrectionsAbstract
3 Accounting Changes and Error Corrections [Text Block] Concept (Text Block (HTML)) For Period us-gaap:AccountingChangesAndErrorCorrectionsTextBlock
4 Change in Accounting Estimate [Abstract] Abstract us-gaap:ChangeInAccountingEstimateAbstract
5 Schedule of Change in Accounting Estimate [Table Text Block] Concept (Text Block (HTML)) For Period us-gaap:ScheduleOfChangeInAccountingEstimateTextBlock
6 Schedule of Change in Accounting Estimate [Table] Table us-gaap:ScheduleOfChangeInAccountingEstimateTable
7 Change in Accounting Estimate by Type [Axis] Axis us-gaap:ChangeInAccountingEstimateByTypeAxis
8 Change in Accounting Estimate, Type [Domain] Member us-gaap:ChangeInAccountingEstimateTypeDomain
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 Change in Assumptions for Pension Plans [Member] Member us-gaap:ChangeInAssumptionsForPensionPlansMember
15 Change in Accounting Method Accounted for as Change in Estimate [Member] Member us-gaap:ChangeInAccountingMethodAccountedForAsChangeInEstimateMember
16 Sales Returns and Allowances [Member] Member us-gaap:SalesReturnsAndAllowancesMember
17 Regulatory Reviews of Filings [Member] Member us-gaap:RegulatoryReviewsOfFilingsMember
18 Disputes [Member] Member us-gaap:DisputesMember
19 Service Life [Member] Member us-gaap:ServiceLifeMember
20 Salvage Value [Member] Member us-gaap:SalvageValueMember
21 Change in Accounting Estimate [Line Items] LineItems us-gaap:ChangeInAccountingEstimateLineItems
22 Change in Accounting Estimate, Description Concept (Text/String) For Period us-gaap:ChangeInAccountingEstimateDescription
23 New Accounting Pronouncements and Changes in Accounting Principles [Abstract] Abstract us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesAbstract
24 New Accounting Pronouncements and Changes in Accounting Principles [Text Block] Concept (Text Block (HTML)) For Period us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
25 Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block] Concept (Text Block (HTML)) For Period us-gaap:ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
26 New Accounting Pronouncements or Change in Accounting Principle [Table] Table us-gaap:NewAccountingPronouncementsOrChangeInAccountingPrincipleTable
27 Adjustments for New Accounting Pronouncements [Axis] Axis us-gaap:AdjustmentsForNewAccountingPronouncementsAxis
28 Type of Adoption [Domain] Member us-gaap:TypeOfAdoptionMember
29 Adjustments for New Accounting Pronouncement [Member] Member us-gaap:NewAccountingPronouncementMember
30 Accounting Standards Update 2010-26 [Member] Member us-gaap:AccountingStandardsUpdate201026Member
31 Accounting Standards Update 2011-04 [Member] Member us-gaap:AccountingStandardsUpdate201104Member
32 Accounting Standards Update 2012-01 [Member] Member us-gaap:AccountingStandardsUpdate201201Member
33 Accounting Standards Update 2012-04 [Member] Member us-gaap:AccountingStandardsUpdate201204Member
34 Accounting Standards Update 2012-05 [Member] Member us-gaap:AccountingStandardsUpdate201205Member
35 Accounting Standards Update 2012-07 [Member] Member us-gaap:AccountingStandardsUpdate201207Member
36 Accounting Standards Update 2013-04 [Member] Member us-gaap:AccountingStandardsUpdate201304Member
37 Accounting Standards Update 2013-07 [Member] Member us-gaap:AccountingStandardsUpdate201307Member
38 Accounting Standards Update 2014-01 [Member] Member us-gaap:AccountingStandardsUpdate201401Member
39 Accounting Standards Update 2014-04 [Member] Member us-gaap:AccountingStandardsUpdate201404Member
40 Accounting Standards Update 2014-05 [Member] Member us-gaap:AccountingStandardsUpdate201405Member
41 Accounting Standards Update 2014-09 [Member] Member us-gaap:AccountingStandardsUpdate201409Member
42 Accounting Standards Update 2014-11 [Member] Member us-gaap:AccountingStandardsUpdate201411Member
43 Accounting Standards Update 2014-12 [Member] Member us-gaap:AccountingStandardsUpdate201412Member
44 Accounting Standards Update 2014-13 [Member] Member us-gaap:AccountingStandardsUpdate201413Member
45 Accounting Standards Update 2014-14 [Member] Member us-gaap:AccountingStandardsUpdate201414Member
46 Accounting Standards Update 2014-16 [Member] Member us-gaap:AccountingStandardsUpdate201416Member
47 Accounting Standards Update 2015-17 [Member] Member us-gaap:AccountingStandardsUpdate201517Member
48 Accounting Standards Update 2015-01 [Member] Member us-gaap:AccountingStandardsUpdate201501Member
49 Accounting Standards Update 2015-02 [Member] Member us-gaap:AccountingStandardsUpdate201502Member
50 Accounting Standards Update 2015-04 [Member] Member us-gaap:AccountingStandardsUpdate201504Member
51 Accounting Standards Update 2015-05 [Member] Member us-gaap:AccountingStandardsUpdate201505Member
52 Accounting Standards Update 2015-06 [Member] Member us-gaap:AccountingStandardsUpdate201506Member
53 Accounting Standards Update 2015-03 [Member] Member us-gaap:AccountingStandardsUpdate201503Member
54 Accounting Standards Update 2015-07 [Member] Member us-gaap:AccountingStandardsUpdate201507Member
55 Accounting Standards Update 2015-10 [Member] Member us-gaap:AccountingStandardsUpdate201510Member
56 Accounting Standards Update 2015-11 [Member] Member us-gaap:AccountingStandardsUpdate201511Member
57 Accounting Standards Update 2015-13 [Member] Member us-gaap:AccountingStandardsUpdate201513Member
58 Accounting Standards Update 2015-16 [Member] Member us-gaap:AccountingStandardsUpdate201516Member
59 Fair Value Option Election for Variable Interest Entity [Member] Member us-gaap:FairValueOptionElectionForVariableInterestEntityMember
60 Cumulative-Effect Adjustment, Consolidation of Variable Interest Entity [Member] Member us-gaap:CumulativeEffectAdjustmentConsolidationOfVariableInterestEntityMember
61 Cumulative-Effect Adjustment, Deconsolidation of Variable Interest Entity [Member] Member us-gaap:CumulativeEffectAdjustmentDeconsolidationOfVariableInterestEntityMember
62 Adjustments for New Accounting Principle, Early Adoption [Member] Member us-gaap:AdjustmentsForNewAccountingPrincipleEarlyAdoptionMember
63 New Accounting Pronouncement, Early Adoption, Effect [Member] Member us-gaap:NewAccountingPronouncementEarlyAdoptionEffectMember
64 Adjustments for Change in Accounting Principle [Axis] Axis us-gaap:AdjustmentsForChangeInAccountingPrincipleAxis
65 Adjustments for Change in Accounting Principle [Domain] Member us-gaap:ChangeInAccountingPrincipleMember
66 Scenario [Axis] Axis us-gaap:StatementScenarioAxis
67 Scenario, Unspecified [Domain] Member us-gaap:ScenarioUnspecifiedDomain
68 Scenario, Previously Reported [Member] Member us-gaap:ScenarioPreviouslyReportedMember
69 Restatement Adjustment [Member] Member us-gaap:RestatementAdjustmentMember
70 New Accounting Pronouncements or Change in Accounting Principle [Line Items] LineItems us-gaap:NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems
71 New Accounting Pronouncement or Change in Accounting Principle, Description Concept (Text/String) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleDescription
72 New Accounting Pronouncement or Change in Accounting Principle, Description of Transition Method Concept (Text/String) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleDescriptionOfTransitionMethod
73 New Accounting Pronouncement or Change in Accounting Principle, Prior Period Not Restated Concept (Yes/No) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrinciplePriorPeriodNotRestated
74 New Accounting Pronouncement or Change in Accounting Principle, Description of Financial Statement Line Items, Prospective Transition LineItems us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleDescriptionOfFinancialStatementLineItemsProspectiveTransition
75 New Accounting Pronouncement or Change in Accounting Principle, Description of Prior-period Information Retrospectively Adjusted Concept (Text/String) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleDescriptionOfPriorperiodInformationRetrospectivelyAdjusted
76 New Accounting Pronouncement or Change in Accounting Principle, Retrospective Adjustments [Abstract] Abstract us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleRetrospectiveAdjustmentsAbstract
77 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Operating Results Concept (Monetary) For Period Credit us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnOperatingResults
78 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Income Concept (Monetary) For Period Credit us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnNetIncome
79 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Basic Earnings Per Share Concept (Share) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnBasicEarningsPerShare
80 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Diluted Earnings Per Share Concept (Share) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnDilutedEarningsPerShare
81 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
82 New Accounting Pronouncement or Change in Accounting Principle, Retrospective Application Impracticable Concept (Text/String) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleRetrospectiveApplicationImpracticable
83 New Accounting Pronouncement or Change in Accounting Principle, Indirect Effects Concept (Text/String) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleIndirectEffects
84 New Accounting Pronouncement, Transition Guidance Not Significant or Not Practical Concept (Text/String) For Period us-gaap:NewAccountingPronouncementTransitionGuidanceNotSignificantOrNotPractical
85 New Accounting Pronouncement or Change in Accounting Principle, Effect on Financial Statements Flag Concept (us-types:yesNoItemType) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOnFinancialStatementsFlag
86 New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification Concept (Monetary) For Period Credit us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfAdoptionQuantification
87 Receivables, Change in Method of Calculating Impairment, Recorded Investment Concept (Monetary) As Of Debit us-gaap:ReceivablesChangeInMethodOfCalculatingImpairmentRecordedInvestment
88 Allowance for Credit Losses, Change in Method of Calculating Impairment Concept (Monetary) As Of Credit us-gaap:AllowanceForCreditLossesChangeInMethodOfCalculatingImpairment
89 Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest Concept (Monetary) For Period Credit us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
90 Net Income (Loss), Including Portion Attributable to Noncontrolling Interest Concept (Monetary) For Period Credit us-gaap:ProfitLoss
91 Earnings Per Share, Basic Concept (Share) For Period us-gaap:EarningsPerShareBasic
92 Earnings Per Share, Diluted Concept (Share) For Period us-gaap:EarningsPerShareDiluted
93 Description of New Accounting Pronouncements Not yet Adopted [Text Block] Concept (Text Block (HTML)) For Period us-gaap:DescriptionOfNewAccountingPronouncementsNotYetAdopted
94 New Accounting Pronouncement, Early Adoption [Table Text Block] Concept (Text Block (HTML)) For Period us-gaap:NewAccountingPronouncementEarlyAdoptionTableTextBlock
95 New Accounting Pronouncement, Early Adoption [Table] Table us-gaap:NewAccountingPronouncementEarlyAdoptionTable
96 New Accounting Pronouncement, Early Adoption [Axis] Axis us-gaap:NewAccountingPronouncementEarlyAdoptionAxis
97 New Accounting Principles, Early Adoption [Domain] Member us-gaap:NewAccountingPrinciplesEarlyAdoptionMember
98 Adjustments for New Accounting Principle, Early Adoption [Member] Member us-gaap:AdjustmentsForNewAccountingPrincipleEarlyAdoptionMember
99 New Accounting Pronouncement, Early Adoption, Effect [Member] Member us-gaap:NewAccountingPronouncementEarlyAdoptionEffectMember
100 New Accounting Pronouncement, Early Adoption [Line Items] LineItems us-gaap:NewAccountingPronouncementEarlyAdoptionLineItems
101 Revenues Concept (Monetary) For Period Credit us-gaap:Revenues
102 Income (Loss) from Continuing Operations before Income Taxes, Domestic Concept (Monetary) For Period Credit us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic
103 Income (Loss) from Continuing Operations before Income Taxes, Foreign Concept (Monetary) For Period Credit us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign
104 Net Income (Loss) Attributable to Parent Concept (Monetary) For Period Credit us-gaap:NetIncomeLoss
105 Earnings Per Share, Basic Concept (Share) For Period us-gaap:EarningsPerShareBasic
106 Earnings Per Share, Diluted Concept (Share) For Period us-gaap:EarningsPerShareDiluted
107 Prospective Adoption of New Accounting Pronouncements [Abstract] Abstract us-gaap:ProspectiveAdoptionOfNewAccountingPronouncementsAbstract
108 Schedule of Prospective Adoption of New Accounting Pronouncements [Table Text Block] Concept (Text Block (HTML)) For Period us-gaap:ScheduleOfProspectiveAdoptionOfNewAccountingPronouncementsTableTextBlock
109 Prospective Adoption of New Accounting Pronouncements [Table] Table us-gaap:ProspectiveAdoptionOfNewAccountingPronouncementsTable
110 Prospective Adoption of New Accounting Pronouncements [Axis] Axis us-gaap:ProspectiveAdoptionOfNewAccountingPronouncementsAxis
111 Accounting Guidance [Domain] Member us-gaap:AccountingGuidanceMember
112 Previous Accounting Guidance [Member] Member us-gaap:PreviousAccountingGuidanceMember
113 Adjustments for New Accounting Pronouncement [Member] Member us-gaap:NewAccountingPronouncementMember
114 Accounting Standards Update 2010-26 [Member] Member us-gaap:AccountingStandardsUpdate201026Member
115 Accounting Standards Update 2011-04 [Member] Member us-gaap:AccountingStandardsUpdate201104Member
116 Accounting Standards Update 2012-01 [Member] Member us-gaap:AccountingStandardsUpdate201201Member
117 Accounting Standards Update 2012-04 [Member] Member us-gaap:AccountingStandardsUpdate201204Member
118 Accounting Standards Update 2012-05 [Member] Member us-gaap:AccountingStandardsUpdate201205Member
119 Accounting Standards Update 2012-07 [Member] Member us-gaap:AccountingStandardsUpdate201207Member
120 Accounting Standards Update 2013-04 [Member] Member us-gaap:AccountingStandardsUpdate201304Member
121 Accounting Standards Update 2013-07 [Member] Member us-gaap:AccountingStandardsUpdate201307Member
122 Accounting Standards Update 2014-01 [Member] Member us-gaap:AccountingStandardsUpdate201401Member
123 Accounting Standards Update 2014-04 [Member] Member us-gaap:AccountingStandardsUpdate201404Member
124 Accounting Standards Update 2014-05 [Member] Member us-gaap:AccountingStandardsUpdate201405Member
125 Accounting Standards Update 2014-09 [Member] Member us-gaap:AccountingStandardsUpdate201409Member
126 Accounting Standards Update 2014-11 [Member] Member us-gaap:AccountingStandardsUpdate201411Member
127 Accounting Standards Update 2014-12 [Member] Member us-gaap:AccountingStandardsUpdate201412Member
128 Accounting Standards Update 2014-13 [Member] Member us-gaap:AccountingStandardsUpdate201413Member
129 Accounting Standards Update 2014-14 [Member] Member us-gaap:AccountingStandardsUpdate201414Member
130 Accounting Standards Update 2014-16 [Member] Member us-gaap:AccountingStandardsUpdate201416Member
131 Accounting Standards Update 2015-17 [Member] Member us-gaap:AccountingStandardsUpdate201517Member
132 Accounting Standards Update 2015-01 [Member] Member us-gaap:AccountingStandardsUpdate201501Member
133 Accounting Standards Update 2015-02 [Member] Member us-gaap:AccountingStandardsUpdate201502Member
134 Accounting Standards Update 2015-04 [Member] Member us-gaap:AccountingStandardsUpdate201504Member
135 Accounting Standards Update 2015-05 [Member] Member us-gaap:AccountingStandardsUpdate201505Member
136 Accounting Standards Update 2015-06 [Member] Member us-gaap:AccountingStandardsUpdate201506Member
137 Accounting Standards Update 2015-03 [Member] Member us-gaap:AccountingStandardsUpdate201503Member
138 Accounting Standards Update 2015-07 [Member] Member us-gaap:AccountingStandardsUpdate201507Member
139 Accounting Standards Update 2015-10 [Member] Member us-gaap:AccountingStandardsUpdate201510Member
140 Accounting Standards Update 2015-11 [Member] Member us-gaap:AccountingStandardsUpdate201511Member
141 Accounting Standards Update 2015-13 [Member] Member us-gaap:AccountingStandardsUpdate201513Member
142 Accounting Standards Update 2015-16 [Member] Member us-gaap:AccountingStandardsUpdate201516Member
143 Fair Value Option Election for Variable Interest Entity [Member] Member us-gaap:FairValueOptionElectionForVariableInterestEntityMember
144 Cumulative-Effect Adjustment, Consolidation of Variable Interest Entity [Member] Member us-gaap:CumulativeEffectAdjustmentConsolidationOfVariableInterestEntityMember
145 Cumulative-Effect Adjustment, Deconsolidation of Variable Interest Entity [Member] Member us-gaap:CumulativeEffectAdjustmentDeconsolidationOfVariableInterestEntityMember
146 Item Effected [Line Items] LineItems us-gaap:ItemEffectedLineItems
147 New Accounting Pronouncement or Change in Accounting Principle, Description Concept (Text/String) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleDescription
148 New Accounting Pronouncement or Change in Accounting Principle, Description of Transition Method Concept (Text/String) For Period us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleDescriptionOfTransitionMethod
149 New Accounting Pronouncement or Change in Accounting Principle, Description of Financial Statement Line Items, Prospective Transition LineItems us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleDescriptionOfFinancialStatementLineItemsProspectiveTransition
150 Deferred Policy Acquisition Costs and Value of Business Acquired [Abstract] Abstract us-gaap:DeferredPolicyAcquisitionCostsAndValueOfBusinessAcquiredAbstract
151 Deferred Policy Acquisition Costs Concept (Monetary) As Of Debit us-gaap:DeferredPolicyAcquisitionCosts
152 Value of Business Acquired (VOBA) Concept (Monetary) As Of Debit us-gaap:ValueOfBusinessAcquiredVOBA
153 Deferred Policy Acquisition Costs and Value of Business Acquired, Total Concept (Monetary) As Of Debit us-gaap:DeferredPolicyAcquisitionCostsAndValueOfBusinessAcquired
154 Income Statement [Abstract] Abstract us-gaap:IncomeStatementAbstract
155 Revenues Concept (Monetary) For Period Credit us-gaap:Revenues
156 Income (Loss) from Continuing Operations before Income Taxes, Domestic Concept (Monetary) For Period Credit us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic
157 Income (Loss) from Continuing Operations before Income Taxes, Foreign Concept (Monetary) For Period Credit us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign
158 Net Income (Loss) Attributable to Parent Concept (Monetary) For Period Credit us-gaap:NetIncomeLoss
159 Earnings Per Share, Basic Concept (Share) For Period us-gaap:EarningsPerShareBasic
160 Earnings Per Share, Diluted Concept (Share) For Period us-gaap:EarningsPerShareDiluted
161 Prior Period Adjustment [Abstract] Abstract us-gaap:PriorPeriodAdjustmentAbstract
162 Error Corrections and Prior Period Adjustments, Description Concept (Text/String) For Period us-gaap:ErrorCorrectionsAndPriorPeriodAdjustmentsDescription
163 Schedule of Error Corrections and Prior Period Adjustments [Table Text Block] Concept (Text Block (HTML)) For Period us-gaap:ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentsTextBlock
164 Schedule of Error Corrections and Prior Period Adjustment Restatement [Table] Table us-gaap:ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentRestatementTable
165 Adjustments for Error Corrections [Axis] Axis us-gaap:ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
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167 Scenario [Axis] Axis us-gaap:StatementScenarioAxis
168 Scenario, Unspecified [Domain] Member us-gaap:ScenarioUnspecifiedDomain
169 Scenario, Previously Reported [Member] Member us-gaap:ScenarioPreviouslyReportedMember
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178 Quantifying Misstatement in Current Year Financial Statements, Amount Concept (Monetary) For Period Debit us-gaap:QuantifyingMisstatementInCurrentYearFinancialStatementsAmount
179 Change in Reporting Entity Concept (Text/String) For Period us-gaap:ChangeInReportingEntity
180 Immaterial Error Correction Concept (Text/String) For Period us-gaap:ImmaterialErrorCorrection
181 Disclosure Text Block Supplement [Abstract] Abstract us-gaap:DisclosureTextBlockSupplementAbstract
182 Accounting Changes [Text Block] Concept (Text Block (HTML)) For Period us-gaap:AccountingChangesTextBlock

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