Disclosure Information: Statement of Financial Position, Classified
   
Label: Statement of Financial Position, Classified
Name: StatementOfFinancialPositionClassified
Parent Topic: StatementOfFinancialPosition
Documentation: Economic entity balance sheet (statement of financial position) when a classified balance sheet is called for.
Commentary:
Level: Statement
Concept arrangement pattern: [Component]
Completion state: Active
Status:
Templates: Balance Sheet (Classified) |
Exemplars: Example
Taxonomy Network: http://accounting.auditchain.finance/frf-sme/role/schedule/level4/StatementOfFinancialPositionClassified
Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Statement of Financial Position, Classified [Table] Table frf-sme:StatementOfFinancialPositionClassifiedTable
2 Legal Entity [Axis] Axis frm:LegalEntityAxis
3 Consolidated Entity [Member] Member frm:ConsolidatedEntityMember
4 Report Date [Axis] Axis frm:ReportDateAxis
5 Reporting Scenario [Axis] Axis frm:ReportingScenarioAxis
6 Actual [Member] Member frm:ActualMember
7 Statement of Financial Position, Classified [Line Items] LineItems frf-sme:StatementOfFinancialPositionClassifiedLineItems
8 Assets [Roll Up] Abstract frf-sme:AssetsRollUp
9 Current Assets [Roll Up] Abstract frf-sme:CurrentAssetsRollUp
10 Cash and Cash Equivalents Concept (Monetary) As Of Debit frf-sme:CashAndCashEquivalents
11 Receivables, Net, Current Concept (Monetary) As Of Debit frf-sme:ReceivablesNetCurrent
12 Inventory Concept (Monetary) As Of Debit frf-sme:Inventory
13 Prepaid Expenses Concept (Monetary) As Of Debit frf-sme:PrepaidExpenses
14 Other Current Assets Concept (Monetary) As Of Debit frf-sme:OtherCurrentAssets
15 Current Assets, Total Concept (Monetary) As Of Debit frf-sme:CurrentAssets
16 Noncurrent Assets [Roll Up] Abstract frf-sme:NoncurrentAssetsRollUp
17 Property, Plant, and Equipment, Net, Total Concept (Monetary) As Of Debit frf-sme:PropertyPlantAndEquipmentNet
18 Investment in Unconsolidated Subsidiaries and Nonproprotionally Consolidated Joint Ventures Concept (Monetary) As Of Debit frf-sme:InvestmentInUnconsolidatedSubsidiariesAndNonproprotionallyConsolidatedJointVentures
19 Other Noncurrent Assets Concept (Monetary) As Of Debit frf-sme:OtherNoncurrentAssets
20 Noncurrent Assets, Total Concept (Monetary) As Of Debit frf-sme:NoncurrentAssets
21 Assets, Total Concept (Monetary) As Of Debit frf-sme:Assets
22 Liabilities and Equity [Roll Up] Abstract frf-sme:LiabilitiesAndEquityRollUp
23 Liabilities [Roll Up] Abstract frf-sme:LiabilitiesRollUp
24 Current Liabilities [Roll Up] Abstract frf-sme:CurrentLiabilitiesRollUp
25 Payables from Exchange Transactions Concept (Monetary) As Of Credit frf-sme:PayablesFromExchangeTransactions
26 Long-Term Debt, Current Concept (Monetary) As Of Credit frf-sme:LongTermDebtCurrent
27 Other Current Liabilities Concept (Monetary) As Of Credit frf-sme:OtherCurrentLiabilities
28 Current Liabilities, Total Concept (Monetary) As Of Credit frf-sme:CurrentLiabilities
29 Noncurrent Liabilities [Roll Up] Abstract frf-sme:NoncurrentLiabilitiesRollUp
30 Long-Term Debt, Noncurrent Concept (Monetary) As Of Credit frf-sme:LongTermDebtNoncurrent
31 Other Noncurrent Liabilities Concept (Monetary) As Of Credit frf-sme:OtherNoncurrentLiabilities
32 Noncurrent Liabilities, Total Concept (Monetary) As Of Credit frf-sme:NoncurrentLiabilities
33 Liabilities, Total Concept (Monetary) As Of Credit frf-sme:Liabilities
34 Equity [Roll Up] Abstract frf-sme:EquityRollUp
35 Equity Attributable to Controlling Interest [Roll Up] Abstract frf-sme:EquityAttributableToControllingInterestRollUp
36 Common Stock Concept (Monetary) As Of Credit frf-sme:CommonStock
37 Retained Earnings (Accumulated Deficits) Concept (Monetary) As Of Credit frf-sme:RetainedEarningsAccumulatedDeficits
38 Equity Attributable to Controlling Interest Concept (Monetary) As Of Credit frf-sme:EquityAttributableToControllingInterest
39 Equity Attributable to Noncontrolling Interest Concept (Monetary) As Of Credit frf-sme:EquityAttributableToNoncontrollingInterest
40 Equity Concept (Monetary) As Of Credit frf-sme:Equity
41 Liabilities and Equity Concept (Monetary) As Of Credit frf-sme:LiabilitiesAndEquity
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:StatementOfFinancialPositionClassified 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:StatementOfFinancialPositionClassifiedTable
   - MUST be represented as the Concept Arrangement Pattern: cm:Component
      - cm:Component REQUIRES the disclosure (Block): disclosures:AssetsRollUp
      - cm:Component REQUIRES the disclosure (Block): disclosures:LiabilitiesAndEquityRollUp
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:StatementOfFinancialPositionClassified
disclosures:StatementOfFinancialPositionClassified drules-arcroles:disclosure-hasConceptArrangementPattern cm:Component
disclosures:StatementOfFinancialPositionClassified drules-arcroles:disclosure-requiresHypercube frf-sme:StatementOfFinancialPositionClassifiedTable
disclosures:StatementOfFinancialPositionClassified drules-arcroles:reportedDisclosure-requiresDisclosure disclosures:AssetsRollUp
disclosures:StatementOfFinancialPositionClassified drules-arcroles:reportedDisclosure-requiresDisclosure disclosures:LiabilitiesAndEquityRollUp
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Sample Economic Entity |
Visual example
http://accounting.auditchain.finance/reporting-scheme/frf-sme/repository/report001/evidence-package/contents/Rendering-N2-RE33.html
Example

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Last updated: 5/5/2021 1:42:30 PM

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