| Line | Label | Type | Reference | Name |
|---|---|---|---|---|
| 1 | Topics | Network | http://accounting.auditchain.finance/ipsas/topics/role/Topics | |
| 2 | Components of Financial Report | Heading | IPSAS 1 21 | topics:ComponentsOfFinancialReport |
| 3 | Face Statements | Heading | IPSAS 1 21 | topics:FaceStatements |
| 4 | Statement of Financial Position | Topic | IPSAS 1 21 a | topics:StatementOfFinancialPosition |
| 5 | Statement of Financial Performance | Topic | IPSAS 1 21 b | topics:StatementOfFinancialPerformance |
| 6 | Statement of Changes in Net Assets/Equity | Topic | IPSAS 1 21 c | topics:StatementOfChangesInNetAssetsEquity |
| 7 | Cash Flow Statement | Topic | IPSAS 1 21 d | topics:CashFlowStatement |
| 8 | Nature of Economic Entity | Heading | IPSAS 1 150 b | topics:NatureOfEconomicEntity |
| 9 | Basis of Presentation | Heading | IPSAS 1 127 a | topics:BasisOfPresentation |
| 10 | Summary of Significant Accounting Policies | Heading | IPSAS 1 21 f | topics:SummaryOfSignificantAccountingPolicies |
| 11 | Supporting Information for Items Presented in Face Statements | Heading | IPSAS 1 129 c | topics:SupportingInformationForItemsPresentedInFaceStatements |
| 12 | Property, Plant and Equipment | Topic | IPSAS 1 88 a | topics:PropertyPlantAndEquipment |
| 13 | Investment Property | Topic | IPSAS 1 88 b | topics:InvestmentProperty |
| 14 | Intangible Assets | Topic | IPSAS 1 88 c | topics:IntangibleAssets |
| 15 | Financial Assets | Topic | IPSAS 1 88 d | topics:FinancialAssets |
| 16 | Investments Accountinged for Using Equity Method | Topic | IPSAS 1 88 e | topics:InvestmentsAccountedForUsingEquityMethod |
| 17 | Inventories | Topic | IPSAS 1 88 f | topics:Inventories |
| 18 | Recoveries from Nonexchange Transactions | Topic | IPSAS 1 88 g | topics:RecoveriesFromNonexchangeTransactions |
| 19 | Receivables from Exchange Transactions | Topic | IPSAS 1 88 h | topics:ReceivablesFromExchangeTransactions |
| 20 | Cash and Cash Equivalents | Topic | IPSAS 1 88 I | topics:CashAndCashEquivalents |
| 21 | Taxes and Transfers Payable | Topic | IPSAS 1 88 j | topics:TaxesAndTransfersPayable |
| 22 | Payables Under Exchange Transactions | Topic | IPSAS 1 88 k | topics:PayablesUnderExchangeTransactions |
| 23 | Provisions | Topic | IPSAS 1 88 l | topics:Provisions |
| 24 | Financial Liabilities | Topic | IPSAS 1 88 m | topics:FinancialLiabilities |
| 25 | Net Assets/Equity Attributable to Noncontrolling Interest | Topic | IPSAS 1 88 n | topics:NetAssetsEquityAttributableToNoncontrollingInterest |
| 26 | Net Assets/Equity Attributable to Controlling Interest | Topic | IPSAS 1 88 o | topics:NetAssetsEquityAttributableToControllingInterest |
| 27 | Revenue | Topic | IPSAS 1 102 a | topics:Revenue |
| 28 | Expenses | Topic | IPSAS 1 99 | topics:Expenses |
| 29 | Finance Costs | Topic | IPSAS 1 102 b | topics:FinanceCosts |
| 30 | Share of Surplus (Deficit) of Associates and Joint Ventures Accounted for Using Equity Method Investments | Topic | IPSAS 1 102 c | topics:ShareOfSurplusDeficitOfAssociatesAndJointVenturesAccountedForUsingEquityMethodInvestments |
| 31 | Surplus (Deficit) | Topic | IPSAS 1 102 e | topics:SurplusDeficit |
| 32 | Pretax Gain (Loss) Recognized on Disposal of Assets or Settlement of Liabilities Attributable To Discontinued Operations | Topic | IPSAS 1 102 d | topics:PretaxGainLossRecognizedOnDisposalOfAssetsOrSettlementOfLiabilitiesAttributableToDiscontinuedOperations |
| 33 | Net Assets/Equity | Topic | IPSAS 1 127 b | topics:NetAssetsEquity |
| 34 | Cash Flow Supplemental Information | Topic | IPSAS 1 127 b | topics:CashFlowSupplementalInformation |
| 35 | Other Disclosures | Heading | IPSAS 1 129 d | topics:OtherDisclosures |
| 36 | Dividends Proposed or Declared | Topic | IPSAS 1 149 a | topics:DividendsProposedOrDeclared |
| 37 | Cumulative Preference Dividends Not Recognized | Topic | IPSAS 1 149 b | topics:CumulativePreferenceDividendsNotRecognized |
| 38 | Write-downs of Inventories | Topic | IPSAS 1 107 a | topics:WriteDownsOfInventories |
| 39 | Restructurings | Topic | IPSAS 1 107 b | topics:Restructurings |
| 40 | Disposals of Property, Plant, and Equipment | Topic | IPSAS 1 107 c | topics:DisposalsOfPropertyPlantAndEquipment |
| 41 | Disposals of Investments | Topic | IPSAS 1 107 d | topics:DisposalsOfInvestments |
| 42 | Discontinued Operations | Topic | IPSAS 1 107 e | topics:DiscontinuedOperations |
| 43 | Litigation Settlements | Topic | IPSAS 1 107 f | topics:LitigationSettlements |
| 44 | Other Reversals of Provisions | Topic | IPSAS 1 107 g | topics:OtherReversalsOfProvisions |
| 45 | Segment Reporting | Topic | IPSAS 18 51 | topics:SegmentReporting |
| 46 | Leases | Topic | IPSAS 13 1 | topics:Leases |
| 47 | Events After Reporting Date | Topic | IPSAS 14 1 | topics:EventsAfterReportingDate |
| 48 | Contingent Liabilities and Unrecognized Contractual Commitments | Topic | IPSAS 1 129 d (i) | topics:ContingentLiabilitiesAndUnrecognizedContractualCommitments |
| 49 | Nonfinancial Disclosures | Topic | IPSAS 1 129 d (ii) | topics:NonfinancialDisclosures |
| 50 | Explanitory Information | Heading | IPSAS 1 129 d | topics:ExplanitoryInformation |
| 51 | Document and Entity Information | Heading | IPSAS 1 129 d | topics:DocumentAndEntityInformation |
Last updated: 5/5/2021 5:28:11 PM