Disclosure Information: Prior Period Error Alternative
   
Label: Prior Period Error Alternative
Name: PriorPeriodErrorAlternative
Parent Topic: StatementOfChangesInEquity
Documentation: Adjustment of origionally stated balance to restated balance, alternative representation.
Commentary:
Level: Disclosure
Concept arrangement pattern: [Adjustment]
Completion state: Done
Status: OK
Templates: Prior Period Error Alternative |
Exemplars: Example
Taxonomy Network: http://accounting.auditchain.finance/proof/role/PriorPeriodErrors2
Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Prior Period Errors [Hypercube] Table proof:PriorPeriodErrorsHypercube
2 Restatement [Axis] Axis proof:RestatementAxis
3 Restated [Member] Member proof:RestatedMember
4 Previously Stated [Member] Member proof:PreviouslyStatedMember
5 Changes in Accounting Policy [Member] Member proof:ChangesInAccountingPolicyMember
6 Correction of Accounting Errors [Member] Member proof:CorrectionsOfAccountingErrorsMember
7 Prior Period Errors [Line Items] LineItems proof:PriorPeriodErrorsLineItems
8 Prior Period Errors [Adjustment] Concept (Text/String) For Period proof:PriorPeriodErrorsAdjustment
9 Equity Concept (Monetary) As Of Credit proof:Equity
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:PriorPeriodErrorAlternative 
This disclosure:

   - MUST be represented as using the Hypercube: proof:PriorPeriodErrorsHypercube
   - MUST include the Axis/Dimension: proof:RestatementAxis
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES total/balance/restated concept: proof:Equity
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:PriorPeriodErrorAlternative
disclosures:PriorPeriodErrorAlternative drules-arcroles:disclosure-requiresHypercube proof:PriorPeriodErrorsHypercube
disclosures:PriorPeriodErrorAlternative drules-arcroles:disclosure-requiresAxis proof:RestatementAxis
disclosures:PriorPeriodErrorAlternative drules-arcroles:disclosure-hasConceptArrangementPattern cm:Hierarchy
cm:Hierarchy drules-arcroles:conceptArrangementPattern-requiresConcept proof:Equity
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Entity 1 | Entity 2 | Entity 3 |
Visual example
http://xbrlsite.azurewebsites.net/2021/reporting-scheme/proof/repository/report001/evidence-package/contents/Rendering-N7-RE47.html
Example

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Last updated: 4/15/2021 2:41:22 PM

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