Disclosure Information: Statement of Financial Performance, by Function
   
Label: Statement of Financial Performance, by Function
Name: StatementOfFinancialPerformanceByFunction
Parent Topic: StatementOfFinancialPerformance
Documentation: Economic entity income statement (statement of financial performance) by function.
Commentary:
Level: Statement
Concept arrangement pattern: [Roll Up]
Completion state: WIP
Status:
Templates:
Exemplars: Example
Taxonomy Network:

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:StatementOfFinancialPerformanceByFunction 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:StatementOfFinancialPerformanceByFunctionTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: frf-sme:NetIncomeLoss

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:StatementOfFinancialPerformanceByFunction
disclosures:StatementOfFinancialPerformanceByFunction drules-arcroles:disclosure-requiresHypercube frf-sme:StatementOfFinancialPerformanceByFunctionTable
disclosures:StatementOfFinancialPerformanceByFunction drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept frf-sme:NetIncomeLoss

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

Visual example
Example

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Last updated: 5/5/2021 5:29:41 PM

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