Items tagged with "xbrli:monetaryItemType"

4.1 Heuristic Testing

Issued: 9/5/12

Impact: All US GAAP

EFM Interpretation

4.1.2 Heuristic Testing of Negative Values – EFM 6.6.30

Issue From EDGAR Filer Manual Volume II version 20: 6.6.30    Invert the sign of a numeric fact whose element has an xbrli:balance value that is inconsistent with the true direction of the reporting concept being reported. Often, this means entering a negative value into the instance, irrespective of whether that negative value will subsequently be […more]