Practice
Check your answer
Write your response and explain your reasoning.
A draft note calls an inventory error an estimate change; its table says restated. The XBRL map uses a principle-change revision member and a future interim disclosure checklist. Mark up the note, reconcile each quantitative fact, map the corrected digital facts, and identify adoption and release stops.
Compare your reasoning with the worked answer
The note and XBRL facts must communicate one supported route and reconcile to statements. The taxonomy guide is nonauthoritative; pending ASU content is used only for an entity with the applicable adoption status.