Line |
Label |
Object Class |
Period Type |
Balance |
Report ElementName |
1 |
1400 - Statement - Changes in Equity |
Network |
* |
* |
http://accounting.auditchain.finance/ipsas/role/schedule/level4/StatementOfEquitySchedule |
2 |
Statement of Changes in Equity [Table] |
Hypercube |
|
|
ipsas:StatementOfChangesInEquityTable |
3 |
Legal Entity [Axis] |
Dimension |
|
|
frm:LegalEntityAxis |
4 |
Consolidated Entity [Member] |
Member |
|
|
frm:ConsolidatedEntityMember |
5 |
Report Date [Axis] |
Dimension |
|
|
frm:ReportDateAxis |
6 |
Reporting Scenario [Axis] |
Dimension |
|
|
frm:ReportingScenarioAxis |
7 |
Actual [Member] |
Member |
|
|
frm:ActualMember |
8 |
Statement of Changes in Equity [Line Items] |
LineItems |
|
|
ipsas:StatementOfChangesInEquityLineItems |
9 |
Share Capital Reconciliation [Roll Forward] |
Abstract |
|
|
ipsas:ShareCapitalReconciliationRollForward |
10 |
Share Capital, Opening Balance |
Concept (Monetary) |
As Of |
Credit |
ipsas:ShareCapital |
11 |
Share Capital, Contributions |
Concept (Monetary) |
For Period |
Credit |
ipsas:ShareCapitalContributions |
12 |
Share Capital, Distributions |
Concept (Monetary) |
For Period |
Debit |
ipsas:ShareCapitalDistributions |
13 |
Share Capital, Other Increase (Decrease) |
Concept (Monetary) |
For Period |
Credit |
ipsas:ShareCapitalOtherIncreaseDecrease |
14 |
Share Capital, Closing Balance |
Concept (Monetary) |
As Of |
Credit |
ipsas:ShareCapital |
15 |
Reserves Reconciliation [Roll Forward] |
Abstract |
|
|
ipsas:ReservesReconciliationRollForward |
16 |
Reserves, Opening Balance |
Concept (Monetary) |
As Of |
Credit |
ipsas:Reserves |
17 |
Gain on Property Revaluation |
Concept (Monetary) |
For Period |
Credit |
ipsas:GainOnPropertyRevaluation |
18 |
Loss on Revaluation of Investments |
Concept (Monetary) |
For Period |
Credit |
ipsas:LossOnRevaluationOfInvestments |
19 |
Exchange Differences on Translation of Foriegn Operations |
Concept (Monetary) |
For Period |
Debit |
ipsas:ExchangeDifferencesOnTranslationOfForiegnOperations |
20 |
Reserves, Other Increase (Decrease) |
Concept (Monetary) |
For Period |
Credit |
ipsas:ReservesOtherIncreaseDecrease |
21 |
Reserves, Closing Balance |
Concept (Monetary) |
As Of |
Credit |
ipsas:Reserves |
22 |
Accumulated Surpluses (Deficits) Reconciliation [Roll Forward] |
Abstract |
|
|
ipsas:AccumulatedSurplusesDeficitsReconciliationRollForward |
23 |
Accumulated Surpluses (Deficits), Opening Balance |
Concept (Monetary) |
As Of |
Credit |
ipsas:AccumulatedSurplusesDeficits |
24 |
Surplus (Deficit) Attributable to Owners of Controlling Entity |
Concept (Monetary) |
For Period |
Credit |
ipsas:SurplusDeficitAttributableToOwnersControllingEntity |
25 |
Dividends Paid |
Concept (Monetary) |
For Period |
Debit |
ipsas:DividendsPaid |
26 |
Accumulated Surpluses (Deficits), Other Increase (Decrease) |
Concept (Monetary) |
For Period |
Credit |
ipsas:AccumulatedSurplusesDeficitsOtherIncreaseDecrease |
27 |
Accumulated Surpluses (Deficits), Closing Balance |
Concept (Monetary) |
As Of |
Credit |
ipsas:AccumulatedSurplusesDeficits |
28 |
Noncontrolling Interest Reconciliation [Roll Forward] |
Abstract |
|
|
ipsas:NoncontrollingInterestReconciliationRollForward |
29 |
Noncontrolling Interest, Opening Balance |
Concept (Monetary) |
As Of |
Credit |
ipsas:NoncontrollingInterest |
30 |
Surplus (Deficit) Attributable to Noncontrolling Interest |
Concept (Monetary) |
For Period |
Credit |
ipsas:SurplusDeficitAttributableToNoncontrollingInterest |
31 |
Noncontrolling Interest, Other Increase (Decrease) |
Concept (Monetary) |
For Period |
Credit |
ipsas:NoncontrollingInterestOtherIncreaseDecrease |
32 |
Noncontrolling Interest, Closing Balance |
Concept (Monetary) |
As Of |
Credit |
ipsas:NoncontrollingInterest |
33 |
Net Assets/Equity Reconciliation [Roll Forward] |
Abstract |
|
|
ipsas:NetAssetsEquityReconciliationRollForward |
34 |
Equity, Opening Balance |
Concept (Monetary) |
As Of |
Credit |
ipsas:Equity |
35 |
Gain on Property Revaluation |
Concept (Monetary) |
For Period |
Credit |
ipsas:GainOnPropertyRevaluation |
36 |
Loss on Revaluation of Investments |
Concept (Monetary) |
For Period |
Credit |
ipsas:LossOnRevaluationOfInvestments |
37 |
Exchange Differences on Translation of Foriegn Operations |
Concept (Monetary) |
For Period |
Debit |
ipsas:ExchangeDifferencesOnTranslationOfForiegnOperations |
38 |
Share Capital, Contributions |
Concept (Monetary) |
For Period |
Credit |
ipsas:ShareCapitalContributions |
39 |
Share Capital, Distributions |
Concept (Monetary) |
For Period |
Debit |
ipsas:ShareCapitalDistributions |
40 |
Dividends Paid |
Concept (Monetary) |
For Period |
Debit |
ipsas:DividendsPaid |
41 |
Surplus (Deficit) |
Concept (Monetary) |
For Period |
Credit |
ipsas:SurplusDeficit |
42 |
Other Increase (Decrease) in Equity |
Concept (Monetary) |
For Period |
Credit |
ipsas:OtherIncreaseDecreaseInEquity |
43 |
Equity, Closing Balance |
Concept (Monetary) |
As Of |
Credit |
ipsas:Equity |