Disclosure Information: Cash Flow Statement, Direct Method
   
Label: Cash Flow Statement, Direct Method
Name: CashFlowStatementDirectMethod
Parent Topic: CashFlowStatement
Documentation: Economic entity cash flow statement using the direct method.
Commentary:
Level: Statement
Concept arrangement pattern: [Component]
Completion state: WIP
Status:
Templates: Cash Flow Statement |
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:CashFlowStatementDirectMethod 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:CashFlowStatementDirectMethodTable
   - MUST be represented as the Concept Arrangement Pattern: cm:Component
      - cm:Component REQUIRES the disclosure (Block): disclosures:NetCashFlowRollUp
      - cm:Component REQUIRES the disclosure (Block): disclosures:CashAndCashEquivalentsRollForward
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:CashFlowStatementDirectMethod
disclosures:CashFlowStatementDirectMethod drules-arcroles:disclosure-requiresHypercube frf-sme:CashFlowStatementDirectMethodTable
disclosures:CashFlowStatementDirectMethod drules-arcroles:disclosure-hasConceptArrangementPattern cm:Component
disclosures:CashFlowStatementDirectMethod drules-arcroles:reportedDisclosure-requiresDisclosure disclosures:NetCashFlowRollUp
disclosures:CashFlowStatementDirectMethod drules-arcroles:reportedDisclosure-requiresDisclosure disclosures:CashAndCashEquivalentsRollForward
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Sample Economic Entity |
Visual example
Example

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

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