Disclosure Information: Cash and Cash Equivalents Roll Forward
   
Label: Cash and Cash Equivalents Roll Forward
Name: CashAndCashEquivalentsRollForward
Parent Topic: StatementOfCashFlow
Documentation: Cash and cash equivalents roll forward, part of the cash flow statement.
Commentary:
Level: Statement
Concept arrangement pattern: [Roll Forward]
Completion state: Active
Status:
Templates:
Exemplars: Example
Taxonomy Network: https://accounting.auditchain.finance/frf-sme/role/schedule/level4/CashFlowDirectSchedule
Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Cash and Cash Equivalents Reconciliation [Roll Forward] Abstract frf-sme:CashAndCashEquivalentsReconciliationRollForward
2 Cash and Cash Equivalents, per Cash Flow Statement, Beginning Balance Concept (Monetary) As Of Debit frf-sme:CashAndCashEquivalentsPerCashFlowStatement
3 Net Cash Flow Concept (Monetary) For Period Debit frf-sme:NetCashFlow
4 Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance Concept (Monetary) As Of Debit frf-sme:CashAndCashEquivalentsPerCashFlowStatement
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:CashAndCashEquivalentsRollForward 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:CashFlowStatementDirectMethodTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollForward
      - cm:RollForward REQUIRES balance/instant concept: frf-sme:CashAndCashEquivalents
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:CashAndCashEquivalentsRollForward
disclosures:CashAndCashEquivalentsRollForward drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollForward
cm:RollForward drules-arcroles:conceptArrangementPattern-requiresConcept frf-sme:CashAndCashEquivalents
disclosures:CashAndCashEquivalentsRollForward drules-arcroles:disclosure-requiresHypercube frf-sme:CashFlowStatementDirectMethodTable
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-N5-RE106.html
Example

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Last updated: 5/5/2021 1:42:31 PM

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