Tagging "What if" amounts
已回覆I have several amounts in my document that are not part of my disclosed financial amounts but rather 'what if' amounts (i.e., "the balance of A/R would have been $X if ASUXXX was not adopted"). What convention should I use to tag A/R of $X as it does not reflect my current A/R balance but rather a hypothetical amount?
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Hi Peter,
The Pro Forma [Member] which falls under the Scenario [Axis], has this as its definition, "Financial information that is based on fully or partially assumed figures or facts. For example, but not limited to, pro forma disclosure of a change in accounting principle of what earnings would have been if the new principle had been applied. Excludes forecasts."
Based on your example, this would be appropriate. Therefore, I would suggest that you apply the Scenario [Axis] paired with the Pro Forma [Member] on the $X fact.
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