Cumulative Effect of Change in Accounting Principle, Net of Tax

This element represents the effect on net income, net of income taxes, of a change in accounting principle reported on the income statement in the period, which occurred before retrospective adjustments were required, recognized by the economic entity. The economic entity includes both controlling and noncontrolling interests.

• Cumulative Effect of Change in Accounting Principle Presented on Income Statement, before Tax
• Cumulative Effect of Change in Accounting Principle Presented on Income Statement, Tax