626-03 : EDGAR Filer Manual v65 6.26.3 page 6-86

Created by: SEC Office of Structured Disclosure

Changes in Equity presentation requires both instant and duration type facts.

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.

References

Variations

Number Name Description References Data Inputs Result Outputs
_001gw 6.26.3 Statement of changes in equity without any duration elements, GOOD/WARN Statement of changes in equity with same facts as 000gd only the duration elements have been moved to a different presentation group, GOOD/WARN 18153