To the extent possible under law, the person who associated CC0 with this work has waived all copyright and related or neighboring rights to this work.
| Machine-Readable XBRL |
| # | From | Arcrole (predicate) | To | Comment |
|---|---|---|---|---|
| 1 | cm:Thing | cm-arcroles:class-equivalentClass | cm:FinancialReport | General purpose financial report created under US GAAP. Strict, best practices. |
| 2 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:DocumentInformation | A financial report REQUIRES document information. |
| 3 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:EntityInformation | A financial report REQUIRES entity information. |
| 4 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:FinancialHighlights | A financial report REQUIRES financial highlights in the XASB reporting scheme. |
| 5 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:StatementOfFinancialPositionClassified | A financial report REQUIRES a balance sheet. |
| 6 | disclosures:StatementOfFinancialPositionClassified | drules-arcroles:disclosure-allowedAlternativeDisclosure | disclosures:StatementOfFinancialPositionClassifiedAlternative | A statement of financial postion, classified alternative is an alternative to the statement of financial position, classified. |
| 7 | disclosures:StatementOfFinancialPositionClassified | drules-arcroles:disclosure-allowedAlternativeDisclosure | disclosures:StatementOfFinancialPositionLiquidity | A statement of financial postion, liquidity basis is an alternative to the statement of financial position, classified. |
| 8 | disclosures:StatementOfFinancialPositionClassifiedAlternative | drules-arcroles:reportedDisclosure-requiresDisclosure | disclosures:NetAssetsEquitySubclassifications | If a statement of financial position, classified alternative is reported; then a net assets/equity subclassifications disclosure is also required. |
| 9 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:StatementOfFinancialPerformanceByFunction | A financial report REQUIRES an income statement. |
| 10 | disclosures:StatementOfFinancialPerformanceByFunction | drules-arcroles:disclosure-allowedAlternativeDisclosure | disclosures:StatementOfFinancialPerformanceByNature | A statement of financial performance by nature is an alternative to statement of financial performance by function. |
| 11 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:CashFlowStatementDirectMethod | A financial report REQUIRES a cash flow statement. |
| 12 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:StatementOfChangesInNetAssetsEquity | A financial report MUST contain a statement of changes in equity. |
| 13 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:SignificantAccountingPolicies | A financial report REQUIRES accounting policies |
| 14 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:BasisOfPresentation | A financial report REQUIRES the basis of reporting to be explained. |
| 15 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ipsas:ReceivablesNetCurrent | IF a financial report has the line item gaap:ReceivablesNet |
| 16 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ipsas:CashAndCashEquivalents | IF a financial report has the line item gaap:CashAndCashEquivalents |
| 17 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ipsas:SurplusDeficitAttributableToNoncontrollingInterest | IF a financial report has the line item ipsas:SurplusDeficitAttributableToNoncontrollingInterest |
| 18 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:NatureOfEntity | A financial report REQUIRES the nature of operations of the economic entity to be reported. |
| 19 | ipsas:CashAndCashEquivalents | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:CashAndCashEquivalentsSubclassifications | THEN the components of cash and cash equivalents is required. |
| 20 | ipsas:CashAndCashEquivalents | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:ReconciliationOfCashSummary | IF a financial report has the line item gaap:CashAndCashEquivalents; the a reconciliation of cash and cash equivalents per the balance sheet and per the cash flow statement is required. (This would be better if the test was forBOTH concepts. |
| 21 | disclosures:ReconciliationOfCashSummary | drules-arcroles:reportedDisclosure-requiresDisclosure | disclosures:ReconcilingItemsOfCashAndCashEquivalents | IF the reconciliation of cash summary is provided; THEN the reconciliation of cash DETAIL must be provided also. |
| 22 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:LeaseholdLandAndBuilding | A financial report MAY contain the disclosure of leasehold land and buildings. |
| 23 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:SubsequentEvent | A financial report MAY contain the dislosure of susequent events |
| 24 | disclosures:BusinessSegments | drules-arcroles:reportedDisclosure-requiresDisclosure | disclosures:BusinessSegmentsOtherInformationHierarchy | IF business segments are reported: THEN business segment other information is required. |
| 25 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:EarningsPerShareSummary | A financial report MAY contain the disclosure of earnings per share. |
| 26 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:DirectorCompensationOptionsGranted | A financial report MAY contain the disclosure of options granted to directors. |
| 27 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:DirectorCompensation | A financial report MAY contain the disclosure of director compensation. |
| 28 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:RelatedPartyTransaction | A financial report MAY contain the dislosure of related party transactions |
| 29 | disclosures:BusinessSegments | drules-arcroles:reportedDisclosure-requiresDisclosure | disclosures:BusinessSegmentsResult | IF business segments are reported: THEN business segment result is required. |
| 30 | disclosures:BusinessSegments | drules-arcroles:reportedDisclosure-requiresDisclosure | disclosures:BusinessSegmentsDepreciationAndAmortizationRollUp | IF business segments are reported: THEN business segment depreciation is required. |
| 31 | disclosures:BusinessSegments | drules-arcroles:reportedDisclosure-requiresDisclosure | disclosures:BusinessSegmentsLiabilitiesRollUp | IF business segments are reported: THEN business segment liabilities is required. |
| 32 | disclosures:BusinessSegments | drules-arcroles:reportedDisclosure-requiresDisclosure | disclosures:BusinessSegmentsAssetsRollUp | IF business segments are reported: THEN business segment assets is required. |
| 33 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:BusinessSegments | A financial report MAY contain the disclosure of business segments. |
| 34 | disclosures:RelatedPartyTransaction | drules-arcroles:reportedDisclosure-requiresDisclosure | disclosures:RelatedParty | IF related party transactions are reported; THEN a list of those related parties is required. |
| 35 | disclosures:BusinessSegments | drules-arcroles:reportedDisclosure-requiresDisclosure | disclosures:BusinessSegmentsRevenues | IF business segments are reported: THEN business segment revenues is required. |
| 36 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ipsas:ShareCapital | If a financial report has the line item gaap:CommonStock |
| 37 | ipsas:ShareCapital | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:ShareCapitalByClass | If a financial report has the line item gaap:CommonStock; then the disclosures:CommonStockByClass is required. |
| 38 | ipsas:ShareCapital | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:EarningsPerShareSummary | If a financial report has the line item gaap:CommonStock; THEN the disclosure:EarningsPerShareSummary is required |
| 39 | ipsas:ShareCapital | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:StatementOfChangesInEquityCommonStockByClass | If a financial report has the line item gaap:CommonStock; THEN the disclosures:StatementOfChangesInEquityCommonStockByClass is required. |
| 40 | ipsas:ReceivablesNetCurrent | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:ReceivablesDetailsCurrentNoncurrent | If the line item receivables is reported: THEN the disclosure of the current/noncurrent portions of receivables is required. |
| 41 | ipsas:ReceivablesNetCurrent | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:ReceivablesDetailsGrossNet | If the line item receivables is reported: THEN the disclosure of the net/gross portions of receivables is required. |
| 42 | ipsas:ReceivablesNetCurrent | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:ReceivablesDetailsByCompoment | If the line item receivables is reported: THEN the disclosure of the components of receivables is required. |
| 43 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ipsas:Inventory | If a financial report contains the line item gaap:Inventory; |
| 44 | ipsas:Inventory | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:InventoriesSubclassifications | If the line item inventory is reproted; THEN the components of invenfory is required to be reported. |
| 45 | ipsas:PrepaidExpenses | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:PrepaidExpenses | THEN a roll up of prepaid expense components is required. |
| 46 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ipsas:InvestmentsAtCost | IF the line item investments is reported. |
| 47 | ipsas:InvestmentsAtCost | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:Investment | THEN a list of investment details is required to be reported. |
| 48 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ipsas:PayablesFromExchangeTransactions | IF the line item payables and accruals is reported. |
| 49 | ipsas:PayablesFromExchangeTransactions | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:PayablesAccrualsComponents | THEN a roll up of the components of payables and accruals is required to be reported. |
| 50 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ipsas:PrepaidExpenses | IF the line item prepaid expenses is reported. |
| 51 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ipsas:PropertyPlantAndEquipmentNet | If a financial report contains the line item gaap:PropertyPlantAndEquipment |
| 52 | ipsas:PropertyPlantAndEquipmentNet | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:PropertyPlantAndEquipmentEstimatedUsefulLivesBySubclassification | If the line item PPE is reported; THEN PPE estimated useful lives is required to be disclosed. |
| 53 | ipsas:PropertyPlantAndEquipmentNet | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:PropertyPlantAndEquipmentNetSubclassifications | If the line item PPE is reported; THEN PPE components is required to be disclosed. |
| 54 | disclosures:PropertyPlantAndEquipmentNetSubclassifications | drules-arcroles:disclosure-allowedAlternativeDisclosure | disclosures:PropertyPlantAndEquipmentNetSubclassificationsAlternative | This PPE components disclosure has an alternative PPE components disclosure. |
| 55 | ipsas:PropertyPlantAndEquipmentNet | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:PropertyPlantAndEquipmentNetReconciliations | If the line item PPE is reported; THEN PPE roll forward is required to be disclosed. |
| 56 | ipsas:SurplusDeficitAttributableToNoncontrollingInterest | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:SurplusDeficitBreakdown | If the line item surplus (deficit) attributable to noncontrolling interest is reported; THEN SurplusDeficitBreakdown roll up is required to be disclosed. |
| 57 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ipsas:LongTermDebtNoncurrent | If the line item Long Term Debt is reported; |
| 58 | ipsas:LongTermDebtNoncurrent | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:LongTermDebtCurrentNoncurrentPortions | If the line item Long Term Debt is reported; THEN LTD current/noncurrent portions are required to be disclosed |
| 59 | ipsas:LongTermDebtNoncurrent | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:LongTermDebtSubclassifications | If the line item Long Term Debt is reported; THEN LTD components are required to be disclosed |
| 60 | ipsas:LongTermDebtNoncurrent | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:LongTermDebtInstruments | If the line item Long Term Debt is reported; THEN LTD instruments are required to be disclosed |
| 61 | ipsas:LongTermDebtNoncurrent | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:LongTermDebtMaturities | If the line item Long Term Debt is reported; THEN LTD instruments are required to be disclosed |
| 62 | ipsas:OtherNoncurrentAssets | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:OtherAssetsCurrentAndNoncurrenPortions | THEN a roll up of current and noncurrent other assets is required to be reported. |
| 63 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ipsas:OtherCurrentLiabilities | If the line item other liabilities noncurrent is reported. |
| 64 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ipsas:OtherNoncurrentAssets | If the line item other assets noncurrent is reported. |
| 65 | ipsas:OtherCurrentLiabilities | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:OtherLiabilitiesCurrentAndNoncurrent | THEN a roll up of current and noncurrent other liabilities is required to be reported. |
| 66 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ipsas:Assets | If assets is reported; |
| 67 | ipsas:Assets | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:AssetsRollUp | THEN an assets roll up is required. |
| 68 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ipsas:LiabilitiesAndNetAssetsEquity | If liabilities and equity are reported; |
| 69 | ipsas:LiabilitiesAndNetAssetsEquity | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:LiabilitiesAndEquityRollUp | THEN a liabilities and equity roll up is required. |
| 70 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:BuildingsRollForward | A financial report MAY contain a buildings roll forward. |
| 71 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:FurnitureAndFixturesRollForward | A financial report MAY contain a furniture and fixtures roll forward. |
| 72 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:LandRollForward | A financial report MAY contain a land roll forward. |
| 73 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:OtherPropertyPlantAndEquipmentRollForward | A financial report MAY contain a other property plant and equipment roll forward. |
| 74 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:PriorPeriodAdjustment | A financial report MAY contain an equity prior period adjustment. |
| 75 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:RevenueDetailByCustomer | A financial report MAY contain a sales analysis by customer. |
To the extent possible under law,
the person who associated CC0
with this work has waived all copyright and related or neighboring
rights to this work.