{"iri":"http://fasb.org/us-gaap/2026#IncomeTaxEffectsAllocatedDirectlyToEquityPriorPeriodAdjustment","label":"Income Tax Effects Allocated Directly to Equity, Prior Period Adjustment","definition":"The tax effect of correction of an error charged or credited directly to the opening balance of retained earnings.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#IncomeTaxEffectsAllocatedDirectlyToEquityPriorPeriodAdjustment"}