Created by: SEC Office of Structured Disclosure
A statement of changes in equity should contain at least one duration-type fact with starting and ending date-times matching instant facts at those date times.
An effective presentation relationship base set that is recognized as representing a statement of changes is a table with sets of rows having alternating instant and duration-type elements (6.24.10). The special layout is not needed unless there is at least one duration-type fact that represents the change in value from one instant to another, even if it is a nil-valued fact used as a placeholder.Changes in Equity presentation requires both instant and duration type facts.
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