- Definition
                The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.
               
+ References
                Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Topic 270
 -SubTopic 10
 -Section S99
 -Paragraph 1
 -Subparagraph (SX 210.10-01.(b)(6))
 -URI http://asc.fasb.org/extlink&oid=6958853&loc=d3e46468-122699
Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Topic 270
 -SubTopic 10
 -Section 45
 -Paragraph 13
 -URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e765-108305
Reference 3: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Topic 250
 -SubTopic 10
 -Section 50
 -Paragraph 2
 -URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22580-107794
Reference 4: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
 -Name Regulation S-X (SX)
 -Number 210
 -Section 01
 -Paragraph b
 -Subparagraph 6
 -Article 10
Reference 5: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Glossary Accounting Change
 -URI http://asc.fasb.org/extlink&oid=6503790
Reference 6: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Glossary Retrospective Application
 -URI http://asc.fasb.org/extlink&oid=6523989
Reference 7: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Topic 250
 -SubTopic 10
 -Section 50
 -Paragraph 1
 -URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22499-107794
Reference 8: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Topic 250
 -SubTopic 10
 -Section 50
 -Paragraph 3
 -URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22583-107794
Reference 9: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Topic 270
 -SubTopic 10
 -Section 45
 -Paragraph 12
 -URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e725-108305
Reference 10: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Glossary Indirect Effects of a Change in Accounting Principle
 -URI http://asc.fasb.org/extlink&oid=6515603
Reference 11: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Glossary Direct Effects of a Change in Accounting Principle
 -URI http://asc.fasb.org/extlink&oid=6510796
Reference 12: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Glossary Change in Accounting Principle
 -URI http://asc.fasb.org/extlink&oid=6507316
               
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