624-15 : EDGAR Filer Manual v65 6.24.15 page 6-80

Created by: SEC Office of Structured Disclosure

Statements of Changes in Shareholder Equity

Presentation base sets for which the "Type" token has the value "Statement", that present facts with period start and period end labels, and the "Title" text does not contain "parenthetical" but does contain the case insensitive pattern:

  1. "stockholder", "shareholder", or "changes" in addition to either "equity" or "deficit", or
  2. "partners" or "accounts" in addition to "capital", or
  3. "statement" and "equity"
are considered "Statement of Changes in Equity" statements. These have a special movement analysis layout. These axes, if present, are shown on the rows, in this nesting order:
  1. Period
  2. Scenario
  3. Primary
  4. Creation Date
  5. New Accounting Pronouncements
  6. Adjustments for Change in Accounting Principle
  7. Error corrections and Prior Period Adjustment
These axes, if present, are shown on the columns, in this nesting order:
  1. Legal Entity
  2. Equity Components
  3. Partner Capital Components
  4. Class of Stock
  5. (All other axes present)
  6. Unit
Also, if the Scenario Axis is present then its member ordering is fixed in this order:
  1. Previously Reported
  2. Restatement Adjustment
  3. Change In Accounting Principle
  4. Unspecified (the default)

If the set of facts presented does not contain instant-type facts and duration-type facts in the expected alternating arrangement, a warning may be issued (see 6.26.3).

REMARK: The renderer uses an obsolete us-gaap CreationDateAxis in equity statement layouts, so the warning issued here is only related to that. Otherwise the layout of the equity statement is good.

References

Variations

Number Name Description References Data Inputs Result Outputs