XBRL Cloud: Business Report

Inline XBRL Business Report

Component: (Network and Table)
Network	1110 - Statement - Statement of Financial Position, Classified (http://accounting.auditchain.finance/ipsas/role/schedule/level4/StatementOfFinancialPositionClassified)
Table	Statement of Financial Position, Classified [Table]

Slicers (applies to each fact value in each table cell)

Reporting Entity [Axis]	1234567890 (http://regulator.gov/id)
Legal Entity [Axis]	Consolidated Entity [Member]
Report Date [Axis]	Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis]	Actual [Member]

Statement of Financial Position, Classified [Line Items]	Period [Axis]
Statement of Financial Position, Classified [Line Items]	2020-12-31	2019-12-31	2018-12-31
Assets [Roll Up]
Current Assets [Roll Up]
Cash and Cash Equivalents	1,000 ¹	1,000
Receivables, Net, Current	1,000 ¹	1,000
Inventory	1,000	1,000
Prepaid Expenses	500	500
Investments, at Cost	500	500
Other Current Assets	1,000	1,000
Current Assets, Total	5,000	5,000
Noncurrent Assets [Roll Up]
Property, Plant, and Equipment, Net, Total	4,000	4,000	4,000
Investment in Affiliates	0	0
Receivables, Net, Noncurrent	0	0
Other Noncurrent Assets	3,000	1,000
Noncurrent Assets, Total	7,000	5,000
Assets, Total	12,000	10,000
Liabilities and Net Assets/Equity [Roll Up]
Liabilities [Roll Up]
Current Liabilities [Roll Up]
Payables from Exchange Transactions	3,000	3,000
Long-Term Debt, Current	1,000	1,000
Other Current Liabilities	1,000	1,000
Current Liabilities, Total	5,000	5,000
Noncurrent Liabilities [Roll Up]
Long-Term Debt, Noncurrent	500	500
Other Noncurrent Liabilities	500	500
Noncurrent Liabilities, Total	1,000	1,000
Liabilities, Total	6,000	6,000
Net Assets/Equity [Roll Up]
Controlling Interest [Roll Up]
Share Capital	1,000	1,000	1,000
Reserves	2,000	1,000	0
Accumulated Surpluses (Deficits)	1,000	1,000	0
Controlling Interest	4,000	3,000	1,000
Noncontrolling Interest	2,000	1,000	0
Net Assets	6,000	4,000	1,000
Liabilities and Net Assets/Equity, Total	12,000	10,000

1: GENERAL: This is a footnote making general comments.

Component: (Network and Table)
Network	1160 - Statement - Classes of Share Capital (Parenthetical) (http://accounting.auditchain.finance/ipsas/role/schedule/level4/ClassesOfCommonStockSchedule)
Table	Share Capital, by Class [Table]

Slicers (applies to each fact value in each table cell)

Reporting Entity [Axis]	1234567890 (http://regulator.gov/id)
Legal Entity [Axis]	Consolidated Entity [Member]
Report Date [Axis]	Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis]	Actual [Member]

Share Capital, by Class [Line Items]	Period [Axis]
	2020-12-31			2019-12-31			2018-12-31
	Class of Common Stock [Axis]			Class of Common Stock [Axis]			Class of Common Stock [Axis]
	Class A Common Stock [Member]	Class B Common Stock [Member]	All Classes of Common Stock [Member]	Class A Common Stock [Member]	Class B Common Stock [Member]	All Classes of Common Stock [Member]	Class A Common Stock [Member]	Class B Common Stock [Member]	All Classes of Common Stock [Member]
Share Capital, by Class [Set]
Share Capital, Par Value per Share	1	1		1	1
Share Capital, Share Subscriptions	10,000	10,000		10,000	10,000
Share Capital, Shares Authorized	10,000	10,000		10,000	10,000
Share Capital, Shares Issued	10,000	10,000		10,000	10,000
Share Capital, Shares Outstanding	3,000	3,000		3,000	3,000		3,000	3,000
Share Capital	500	500	1,000	500	500	1,000			1,000

Component: (Network and Table)
Network	1211 - Statement - Statement of Financial Performance, by Function (http://accounting.auditchain.finance/ipsas/role/schedule/level4/StatementOfFinancialPerformanceByFunction)
Table	Statement of Financial Performance, by Function [Table]

Slicers (applies to each fact value in each table cell)

Reporting Entity [Axis]	1234567890 (http://regulator.gov/id)
Legal Entity [Axis]	Consolidated Entity [Member]
Report Date [Axis]	Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis]	Actual [Member]

Statement of Financial Performance, by Function [Line Items]	Period [Axis]
	2020-01-01 - 2020-12-31	2019-01-01 - 2019-12-31
Surplus (Deficit) [Roll Up]
Surplus (Deficit) from Continuing Operations [Roll Up]
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures [Roll Up]
Revenue [Roll Up]
Taxes	5,000	6,000
Fees, Fines, Penalties, and Licenses	1,000	1,000
Revenue from Exchange Transactions	1,000	1,000
Revenue	7,000	8,000
Expenses [Roll Up]
General Public Services	3,000	8,000
Defense	1,000	1,000
Economic Affairs	1,000	1,000
Finance Costs	1,000	1,000
Expenses	6,000	11,000
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures	1,000	(3,000)
Share of Surplus (Deficit) of Equity Method Associates and Joint Ventures	500	1,000
Surplus (Deficit) from Continuing Operations	500	(4,000)
Gain (Loss) from Discontinued Operations	0	0
Surplus (Deficit)	500	(4,000)

Component: (Network and Table)
Network	1240 - Statement - Surplus (Deficit) Breakdown by Controlling and Noncontrolling Interest (Parenthetical) (http://accounting.auditchain.finance/ipsas/role/schedule/level4/SurplusDeficitBreakdown)
Table	Surplus (Deficit) Breakdown [Table]

Slicers (applies to each fact value in each table cell)

Reporting Entity [Axis]	1234567890 (http://regulator.gov/id)
Legal Entity [Axis]	Consolidated Entity [Member]
Report Date [Axis]	Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis]	Actual [Member]

Surplus (Deficit) Breakdown [Line Items]	Period [Axis]
Surplus (Deficit) Breakdown [Line Items]	2020-01-01 - 2020-12-31	2019-01-01 - 2019-12-31
Surplus (Deficit) Breakdown [Roll Up]
Surplus (Deficit) Attributable to Owners of Controlling Entity	400	(3,000)
Surplus (Deficit) Attributable to Noncontrolling Interest	100	(1,000)
Surplus (Deficit)	500	(4,000)

Component: (Network and Table)
Network	1290 - Statement - Statement of Financial Performance, Comparison of Budgeted and Actual Amounts (http://www.ABCCompany.com/company/level4/VarianceAnalysis)
Table	Statement of Financial Performance, Comparison of Bugeted and Actual Amounts [Table]

Slicers (applies to each fact value in each table cell)

Reporting Entity [Axis]	1234567890 (http://regulator.gov/id)
Legal Entity [Axis]	Consolidated Entity [Member]
Report Date [Axis]	Reported as of March 18, 2020 [Member]

Statement of Financial Performance, Comparison of Bugeted and Actual Amounts [Line Items]	Period [Axis]
	2020-01-01 - 2020-12-31
	Reporting Scenario [Axis]
	Variance [Member]	Budgeted [Member]	Actual [Member]
Surplus (Deficit) from Continuing Operations [Roll Up]
Revenue	5	7,005	7,000
Expenses	(5,001)	999	6,000
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures	5,006	6,006	1,000

Component: (Network and Table)
Network	1300 - Statement - Changes in Equity, Prior Period Adjustments (http://accounting.auditchain.finance/ipsas/role/schedule/level4/PriorPeriodAdjustments)
Table	Statement of Changes in Equity, Prior Period Adjustments [Table]

Slicers (applies to each fact value in each table cell)

Reporting Entity [Axis]	1234567890 (http://regulator.gov/id)
Legal Entity [Axis]	Consolidated Entity [Member]
Reporting Scenario [Axis]	Actual [Member]

Statement of Changes in Equity, Prior Priod Adjustments [Line Items]	Report Date [Axis]	Period [Axis]
	Report Date [Axis]	2020-01-01 - 2020-12-31
Accumulated Surpluses (Deficits), Prior Period Adjustments [Adjustment]
Accumulated Surpluses (Deficits), Originally Stated	Reported as of February 22, 2019 [Member]	2,000
Correction of Prior Period Errors	Reported as of March 18, 2020 [Member]	500
Changes in Accounting Policies	Reported as of March 18, 2020 [Member]	(1,500)
Accumulated Surpluses (Deficits), Restated	Reported as of March 18, 2020 [Member]	1,000

Component: (Network and Table)
Network	1400 - Statement - Changes in Equity (http://accounting.auditchain.finance/ipsas/role/schedule/level4/StatementOfEquitySchedule)
Table	Statement of Changes in Equity [Table]

Slicers (applies to each fact value in each table cell)

Reporting Entity [Axis]	1234567890 (http://regulator.gov/id)
Legal Entity [Axis]	Consolidated Entity [Member]
Reporting Scenario [Axis]	Actual [Member]

Statement of Changes in Equity [Line Items]	Report Date [Axis]	Period [Axis]
Statement of Changes in Equity [Line Items]	Report Date [Axis]	2020-01-01 - 2020-12-31	2019-01-01 - 2019-12-31
Share Capital Reconciliation [Roll Forward]
Share Capital, Opening Balance	Reported as of March 18, 2020 [Member]	1,000	1,000
Share Capital, Other Increase (Decrease)	Reported as of March 18, 2020 [Member]	(1,000)	(1,000)
Share Capital, Closing Balance	Reported as of March 18, 2020 [Member]	1,000	1,000
Reserves Reconciliation [Roll Forward]
Reserves, Opening Balance	Reported as of March 18, 2020 [Member]	1,000	0
Reserves, Other Increase (Decrease)	Reported as of March 18, 2020 [Member]	1,000	1,000
Reserves, Closing Balance	Reported as of March 18, 2020 [Member]	2,000	1,000
Accumulated Surpluses (Deficits) Reconciliation [Roll Forward]
Accumulated Surpluses (Deficits), Opening Balance	Reported as of March 18, 2020 [Member]	1,000	0
Surplus (Deficit) Attributable to Owners of Controlling Entity	Reported as of March 18, 2020 [Member]	400	(3,000)
Accumulated Surpluses (Deficits), Other Increase (Decrease)	Reported as of March 18, 2020 [Member]	600	5,000
Accumulated Surpluses (Deficits), Closing Balance	Reported as of March 18, 2020 [Member]	1,000	1,000
Noncontrolling Interest Reconciliation [Roll Forward]
Noncontrolling Interest, Opening Balance	Reported as of March 18, 2020 [Member]	1,000	0
Surplus (Deficit) Attributable to Noncontrolling Interest	Reported as of March 18, 2020 [Member]	100	(1,000)
Noncontrolling Interest, Other Increase (Decrease)	Reported as of March 18, 2020 [Member]	900	2,000
Noncontrolling Interest, Closing Balance	Reported as of March 18, 2020 [Member]	2,000	1,000
Net Assets/Equity Reconciliation [Roll Forward]
Equity, Opening Balance	Reported as of March 18, 2020 [Member]	4,000	1,000
Gain on Property Revaluation	Reported as of March 18, 2020 [Member]	1,000	1,000
Loss on Revaluation of Investments	Reported as of March 18, 2020 [Member]	0	0
Exchange Differences on Translation of Foriegn Operations	Reported as of March 18, 2020 [Member]	(1,000)	(1,000)
Share Capital, Contributions	Reported as of March 18, 2020 [Member]	2,000	3,000
Share Capital, Distributions	Reported as of March 18, 2020 [Member]	(1,000)	(2,000)
Dividends Paid	Reported as of March 18, 2020 [Member]	(1,000)	(1,000)
Surplus (Deficit)	Reported as of March 18, 2020 [Member]	500	(4,000)
Other Increase (Decrease) in Equity	Reported as of March 18, 2020 [Member]	1,500	7,000
Equity, Closing Balance	Reported as of March 18, 2020 [Member]	6,000	4,000

Component: (Network and Table)
Network	1600 - Statement - Cash Flow Statement, Direct Method (http://accounting.auditchain.finance/ipsas/role/schedule/level4/CashFlowDirectSchedule)
Table	Cash Flow Statement, Direct Method [Table]

Slicers (applies to each fact value in each table cell)

Reporting Entity [Axis]	1234567890 (http://regulator.gov/id)
Legal Entity [Axis]	Consolidated Entity [Member]
Reporting Scenario [Axis]	Actual [Member]

Cash Flow Statement, Direct Method [Line Items]	Report Date [Axis]	Period [Axis]
Cash Flow Statement, Direct Method [Line Items]	Report Date [Axis]	2020-01-01 - 2020-12-31	2019-01-01 - 2019-12-31
Net Cash Flow [Roll Up]
Net Cash Flows from Operating Activities [Roll Up]
Proceeds from Taxation	Reported as of March 18, 2020 [Member]	1,000	6,000
Payments of Employee Costs	Reported as of March 18, 2020 [Member]	(1,000)	(1,000)
Payments of Interest	Reported as of March 18, 2020 [Member]	(1,000)	(1,000)
Net Cash Flow from (used in) Operating Activities	Reported as of March 18, 2020 [Member]	(1,000)	4,000
Net Cash Flows from Investing Activities [Roll Up]
Payments for Purchases of Property, Plant, and Equipment	Reported as of March 18, 2020 [Member]	(1,000)	(2,000)
Proceeds from Sale of Property, Plant, and Equipment	Reported as of March 18, 2020 [Member]	3,000	1,000
Net Cash Flows from (used in) Investing Activities	Reported as of March 18, 2020 [Member]	2,000	(1,000)
Net Cash Flows from Financing Activities [Roll Up]
Proceeds from Additional Borrowings	Reported as of March 18, 2020 [Member]	1,000	2,000
Repayment of Borrowings	Reported as of March 18, 2020 [Member]	(3,000)	(1,000)
Net Cash Flows from (used in) Financing Activities	Reported as of March 18, 2020 [Member]	(2,000)	1,000
Cash and Cash Equivalents Reconciliation [Roll Forward]
Cash and Cash Equivalents, per Cash Flow Statement, Beginning Balance	Reported as of March 18, 2020 [Member]	1,000	(3,000)
Net Cash Flow	Reported as of March 18, 2020 [Member]	(1,000)	4,000
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance	Reported as of March 18, 2020 [Member]	0	1,000

Component: (Network and Table)
Network	2220 - Disclosure - Property, Plant and Equipment, Net Subclassifications (http://accounting.auditchain.finance/ipsas/role/support/level4/PropertyPlantAndEquipmentAxisDetails)
Table	Property, Plant and Equipment, Net, Subclassifications [Table]

Slicers (applies to each fact value in each table cell)

Reporting Entity [Axis]	1234567890 (http://regulator.gov/id)
Legal Entity [Axis]	Consolidated Entity [Member]
Report Date [Axis]	Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis]	Actual [Member]

Property, Plant and Equipment, Net, Subcomponents [Line Items]	Period [Axis]
	2020-12-31					2019-12-31					2018-12-31
	Subclassification [Axis]					Subclassification [Axis]					Subclassification [Axis]
	Land [Member]	Buildings [Member]	Furniture and Fixtures [Member]	Machinery [Member]	All Subclassifications [Member]	Land [Member]	Buildings [Member]	Furniture and Fixtures [Member]	Machinery [Member]	All Subclassifications [Member]	All Subclassifications [Member]
Property, Plant and Equipment, Net [Roll Up]
Property, Plant and Equipment, Gross					5,000					5,000
Accumulated Depreciation					1,000					1,000
Property, Plant and Equipment, Net	1,000	1,000	1,000	1,000	4,000	1,000	1,000	1,000	1,000	4,000	4,000

Component: (Network and Table)
Network	2221 - Disclosure - Property, Plant, and Equipment, Net Subclassifications (Alternative) (http://accounting.auditchain.finance/ipsas/role/schedule/level4/PropertyPlantAndEquipmentDetails)
Table	Property, Plant and Equipment Components [Table]

Slicers (applies to each fact value in each table cell)

Reporting Entity [Axis]	1234567890 (http://regulator.gov/id)
Legal Entity [Axis]	Consolidated Entity [Member]
Report Date [Axis]	Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis]	Actual [Member]

Property, Plant and Equipment Components [Line Items]	Period [Axis]
Property, Plant and Equipment Components [Line Items]	2020-12-31	2019-12-31	2018-12-31
Property, Plant, and Equipment, Net, Components [Roll Up]
Land	1,000	1,000	1,000
Buildings, Net	1,000	1,000	1,000
Furniture and Fixtures, Net	1,000	1,000	1,000
Machinery, Net	1,000	1,000	1,000
Property, Plant and Equipment, Net	4,000	4,000	4,000

Component: (Network and Table)
Network	2230 - Disclosure - Property, Plant, and Equipment Reconciliations (http://accounting.auditchain.finance/ipsas/role/schedule/level4/PropertyPlantAndEquipmentMovementsSchedule)
Table	Property, Plant and Equipment Reconciliations [Table]

Slicers (applies to each fact value in each table cell)

Reporting Entity [Axis]	1234567890 (http://regulator.gov/id)
Legal Entity [Axis]	Consolidated Entity [Member]
Report Date [Axis]	Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis]	Actual [Member]

Property, Plant and Equipment Reconciliations [Line Items]	Period [Axis]
Property, Plant and Equipment Reconciliations [Line Items]	2020-01-01 - 2020-12-31	2019-01-01 - 2019-12-31
Land [Reconciliation]
Land, Opening Balance	1,000	1,000
Land, Additions	1,000	1,000
Land, Disposals	(1,000)	(1,000)
Land, Revaluations	0	0
Land, Other Increase (Decrease)	0	0
Land, Closing Balance	1,000	1,000
Buildings, Net [Reconciliation]
Buildings, Net, Opening Balance	1,000	1,000
Buildings, Net, Additions	1,000	1,000
Buildings, Net, Disposals	(1,000)	(1,000)
Buildings, Net, Revaluations	0	0
Buildings, Net, Other Increase (Decrease)	0	0
Buildings, Net, Closing Balance	1,000	1,000
Machinery, Net [Reconciliation]
Machinery, Net, Opening Balance	1,000	1,000
Machinery, Net, Additions	1,000	1,000
Machinery, Net, Disposals	(1,000)	(1,000)
Machinery, Net, Revaluations	0	0
Machinery, Net, Other Increase (Decrease)	0	0
Machinery, Net, Closing Balance	1,000	1,000
Furniture and Fixtures, Net [Reconciliation]
Furniture and Fixtures, Net, Opening Balance	1,000	1,000
Furniture and Fixtures, Net, Additions	1,000	1,000
Furniture and Fixtures, Net, Disposals	(1,000)	(1,000)
Furniture and Fixtures, Net, Revaluations	0	0
Furniture and Fixtures, Net, Other Increase (Decrease)	0	0
Furniture and Fixtures, Net, Closing Balance	1,000	1,000
Property, Plant and Equipment, Net [Reconciliation]
Property, Plant and Equipment, Net, Opening Balance	4,000	4,000
Property, Plant and Equipment, Net, Additions	4,000	4,000
Property, Plant and Equipment, Net, Disposals	(4,000)	(4,000)
Property, Plant and Equipment, Net, Revaluations	0	0
Property, Plant and Equipment, Net, Other Increase (Decrease)	0	0
Property, Plant and Equipment, Net, Closing Balance	4,000	4,000

Component: (Network and Table)
Network	8500 - Disclosure - Analysis of Revenue (http://accounting.auditchain.finance/ipsas/role/schedule/level4/SalesAnanysisSchedule)
Table	Sales Analysis, by Customer [Table]

Slicers (applies to each fact value in each table cell)

Reporting Entity [Axis]	1234567890 (http://regulator.gov/id)
Legal Entity [Axis]	Consolidated Entity [Member]
Report Date [Axis]	Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis]	Actual [Member]

Sales Analysis, by Customer [Line Items]	Period [Axis]
	2020-01-01 - 2020-12-31				2019-01-01 - 2019-12-31
	Customer [Axis]				Customer [Axis]
	Customer A [Member]	Customer B [Member]	Customer C [Member]	All Customers [Member]	All Customers [Member]
Sales Analysis, by Customer [Set]
Revenue	2,000	1,000	4,000	7,000	8,000

Component: (Network and Table)
Network	8700 - Document - Document Information (http://accounting.auditchain.finance/ipsas/role/schedule/level4/DocumentInformation)
Table	Document Information [Table]

Slicers (applies to each fact value in each table cell)

Reporting Entity [Axis]	1234567890 (http://regulator.gov/id)
Legal Entity [Axis]	Consolidated Entity [Member]
Report Date [Axis]	Reported as of March 18, 2020 [Member]

Document Information [Line Items]	Period [Axis]
Document Information [Line Items]	2020-01-01 - 2020-12-31
Document Information [Set]
Reporting Style Code	IPSAS-BSC-ISFUNC6-SCI1-CF1
Document Title	Financial Statement
Balance Sheet Date	2020-12-31
Income Statement Period	2020-01-01
Document Identifier	XXXX
Document Description
Document Creator
Document Language	English
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020

Component: (Network and Table)
Network	8800 - Document - Entity Information (http://accounting.auditchain.finance/ipsas/role/schedule/level4/EntityInformation)
Table	Entity Information [Table]

Slicers (applies to each fact value in each table cell)

Reporting Entity [Axis]	1234567890 (http://regulator.gov/id)
Legal Entity [Axis]	Consolidated Entity [Member]
Report Date [Axis]	Reported as of March 18, 2020 [Member]

Entity Information [Line Items]	Period [Axis]
Entity Information [Line Items]	2020-01-01 - 2020-12-31
Entity Information [Set]
Economic Entity Name	Sample Economic Entity
Economic Entity Identifier	1234567890
Economic Entity Category
Economic Entity Trading Symbol