Search Elements:
- Taxonomy
- us-gaap
- Name
- ErrorCorrectionsAndPriorPeriodAdjustmentsDescription
- Label
- Error Corrections and Prior Period Adjustments, Description
- Period Type
- duration
- Type
- xbrli:stringItemType
- Definition
- Description of a prior period adjustment to previously issued financial statements, including an adjustment that is a correction of an error. At a minimum, the description may include the nature and reasons for the adjustment and the periods affected by the adjustment, as well as (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustment (both gross and net of applicable income tax) on the net income of each prior period presented in the entity''s annual report for the year in which the adjustments are made.
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