Disclosure Information: Share Capital by Class
   
Label: Share Capital by Class
Name: ShareCapitalByClass
Parent Topic: StatementOfFinancialPosition
Documentation: Information about each class of share capital.
Commentary:
Level: Disclosure
Concept arrangement pattern: [Set]
Completion state: WIP
Status:
Templates: Common Stock by Class |
Exemplars: Example
Taxonomy Network: http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/ClassesOfCommonStockSchedule

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:ShareCapitalByClass 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:CommonStockByClassTable
   - MUST include the Axis/Dimension: frf-sme:ClassOfCommonStockAxis
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES total/balance/restated concept: frf-sme:CommonStock

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:ShareCapitalByClass
disclosures:ShareCapitalByClass drules-arcroles:disclosure-requiresHypercube frf-sme:CommonStockByClassTable
disclosures:ShareCapitalByClass drules-arcroles:disclosure-requiresAxis frf-sme:ClassOfCommonStockAxis
disclosures:ShareCapitalByClass drules-arcroles:disclosure-hasConceptArrangementPattern cm:Hierarchy
cm:Hierarchy drules-arcroles:conceptArrangementPattern-requiresConcept frf-sme:CommonStock

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 5:29:43 PM

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