Disclosure Information: Liabilities and Equity Roll Up
   
Label: Liabilities and Equity Roll Up
Name: LiabilitiesAndEquityRollUp
Parent Topic: StatementOfFinancialPosition
Documentation: Liabilities and equity roll up.
Commentary:
Level: Disclosure
Concept arrangement pattern: [Roll Up]
Completion state: WIP
Status:
Templates:
Exemplars: Example
Taxonomy Network: https://accounting.auditchain.finance/frf-sme/role/schedule/level4/Temporary
Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:LiabilitiesAndEquityRollUp 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:StatementOfFinancialPositionClassifiedTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: frf-sme:LiabilitiesAndEquity
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:LiabilitiesAndEquityRollUp
disclosures:LiabilitiesAndEquityRollUp drules-arcroles:disclosure-requiresHypercube frf-sme:StatementOfFinancialPositionClassifiedTable
disclosures:LiabilitiesAndEquityRollUp drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept frf-sme:LiabilitiesAndEquity
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Visual example
https://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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