Describes nature and related effect on financial statements related to corrections of prior year errors in the current year financial statements when the effect of the prior year error was immaterial to the prior year financial statements and the current year correction is immaterial to the current year financial statements.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 1.M.1)
-URI http://asc.fasb.org/extlink&oid=112272810&loc=d3e30365-122693

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22644-107794

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 1.N.Q2)
-URI http://asc.fasb.org/extlink&oid=112272810&loc=d3e30840-122693

No definition available.