Why this is mistaken
A preferred label does not justify a new concept. Start with the approved accounting meaning, search the current standard taxonomy, and test available dimensional structures. If an extension is necessary, document its definition, data type, period type, balance, anchors, and approval. The correction keeps tag selection downstream of accounting; a technically valid extension cannot fix a wrong value or policy.
Where to watch
When this mistake may appear
- Our wording is unique, so we need a custom concept.
Check your work
Your work may contain this mistake if:
- Does not search the current standard taxonomy or test whether a dimension represents the disclosure.