Disclosure Information: Statement of Changes in Net Assets/Equity
   
Label: Statement of Changes in Net Assets/Equity
Name: StatementOfChangesInNetAssetsEquity
Parent Topic: StatementOfChangesInNetAssetsEquity
Documentation: Economic entity statement of changes in net assets/equity in total.
Commentary:
Level: Statement
Concept arrangement pattern: [Roll Forward]
Completion state: WIP
Status:
Templates:
Exemplars: Example
Taxonomy Network: http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfEquitySchedule

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:StatementOfChangesInNetAssetsEquity 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:StatementOfChangesInEquityTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollForward
      - cm:RollForward REQUIRES balance/instant concept: frf-sme:Equity

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:StatementOfChangesInNetAssetsEquity
disclosures:StatementOfChangesInNetAssetsEquity drules-arcroles:disclosure-requiresHypercube frf-sme:StatementOfChangesInEquityTable
disclosures:StatementOfChangesInNetAssetsEquity drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollForward
cm:RollForward drules-arcroles:conceptArrangementPattern-requiresConcept frf-sme:Equity

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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