Search Elements:
- Taxonomy
- us-gaap
- Name
- NewAccountingPronouncementOrChangeInAccountingPrincipleIndirectEffects
- Label
- New Accounting Pronouncement or Change in Accounting Principle, Indirect Effects
- Period Type
- duration
- Type
- xbrli:stringItemType
- Definition
- Description of the indirect effects of a change in accounting principle, including the amounts that have been recognized in the current period and related per share (or unit) amounts, if applicable. Indirect changes are any changes to current or future cash flows of an entity that result from making a change in accounting principle that is applied retrospectively. An example of an indirect effect is a change in a nondiscretionary profit sharing or royalty payment that is based on a reported mount such as revenue or net income.
Excel
