Disclosure Information: Inventory Components
   
Label: Inventory Components
Name: InventoryComponents
Parent Topic: Inventory
Documentation: This disclosure is currently missing from the taxonomy and instance; need to add.
Commentary:
Level:
Concept arrangement pattern: [Hierarchy]
Completion state: Works
Status: OK
Templates:
Exemplars: Example
Taxonomy Network: http://xbrl.ifrs.org/role/ifrs/ias_1_2021-03-24_role-800100

Line Label Object Class (Data type) Period Type Balance Report Element Name

Business Rules for Disclosure: Controlled Natural Language
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

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-subClass disclosures:InventoryComponents
disclosures:InventoryComponents drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept ifrs-full:Inventories
disclosures:InventoryComponents drules-arcroles:disclosure-relatedLevel1NoteTextBlock ifrs-full:DisclosureOfInventoriesExplanatory
disclosures:InventoryComponents drules-arcroles:disclosure-oftenContainsConcept ifrs-full:CurrentInventoriesHeldForSale
disclosures:InventoryComponents drules-arcroles:disclosure-oftenContainsConcept ifrs-full:WorkInProgress
disclosures:InventoryComponents drules-arcroles:disclosure-requiresConcept ifrs-full:Inventories

Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure

Visual example
Example

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Last updated: 5/10/2021 5:12:20 PM

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