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]