| Line | Disclosure |
|---|---|
| 1 | Assets [Roll Up] (disclosures:AssetsRollUp) |
Rules for disclosure: disclosures:AssetsRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: ifrs-full:Assets
|
|
| 2 | Balance Sheet, Classified (disclosures:BalanceSheetClassified) |
Rules for disclosure: disclosures:BalanceSheetClassified
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Component
- cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:AssetsRollUp
- cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:LiabilitiesAndEquityRollUp
|
|
| 3 | Cash Flow Statement, Direct Method (disclosures:CashFlowStatementDirectMethod) |
Rules for disclosure: disclosures:CashFlowStatementDirectMethod
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: ifrs-full:IncreaseDecreaseInCashAndCashEquivalents
- OR alternative total concept: ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
|
|
| 4 | General Information (disclosures:GeneralInformation) |
Rules for disclosure: disclosures:GeneralInformation
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
- cm:Hierarchy REQUIRES concept: ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification
|
|
| 5 | Income Statement, by Function (disclosures:IncomeStatementByFunction) |
Rules for disclosure: disclosures:IncomeStatementByFunction
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: ifrs-full:ProfitLoss
|
|
| 6 | Inventory Components (disclosures:InventoryComponents) |
Rules for disclosure: disclosures:InventoryComponents
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: ifrs-full:Inventories
- MUST contain the Level 4 Detailed concept: ifrs-full:Inventories
- OFTEN (not always) contains Level 4 Disclosure Detail concept: ifrs-full:CurrentInventoriesHeldForSale
- OFTEN (not always) contains Level 4 Disclosure Detail concept: ifrs-full:WorkInProgress
- REQUIRES the note to be reported using the Level 1 Note Text Block concept: ifrs-full:DisclosureOfInventoriesExplanatory
|
|
| 7 | Liabilities and Equity [Roll Up] (disclosures:LiabilitiesAndEquityRollUp) |
Rules for disclosure: disclosures:LiabilitiesAndEquityRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: ifrs-full:EquityAndLiabilities
|
|
| 8 | Property, plant and equipment [Note] (disclosures:PropertyPlantAndEquipmentNote) |
Rules for disclosure: disclosures:PropertyPlantAndEquipmentNote
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Level1TextBlock
- cm:Level1TextBlock REQUIRES total/balance/restated concept: ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory
- MUST be represented as using the Level 3 Disclosure [Text Block]: ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory
|
|
| 9 | Significant Accounting Policies (disclosures:SignificantAccountingPolicies) |
Rules for disclosure: disclosures:SignificantAccountingPolicies
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Level1TextBlock
- cm:Level1TextBlock REQUIRES total/balance/restated concept: ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
|
|
| 10 | Statement of Changes in Equity (disclosures:StatementOfChangesInEquity) |
Rules for disclosure: disclosures:StatementOfChangesInEquity
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollForward
- cm:RollForward REQUIRES balance/instant concept: ifrs-full:Equity
|
Last updated: 5/10/2021 5:20:27 PM