Disclosure Information: Income Statement
   
Label: Income Statement
Name: IncomeStatement
Parent Topic: StatementOfOperations
Documentation: Economic entity income statement (statement of financial performance) by function.
Commentary:
Level: Statement
Concept arrangement pattern: [Roll Up]
Completion state: Step2
Status: OK
Templates: Income Statement |
Exemplars: Example
Taxonomy Network: http://accounting.auditchain.finance/mini/role/level4/IncomeStatement
Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Income Statement [Hypercube] Table mini:IncomeStatementHypercube
2 Income Statement [Line Items] LineItems mini:IncomeStatementLineItems
3 Net Income (Loss) [Roll Up] Abstract mini:NetIncomeLossRollUp
4 Income (Loss) from Continuing Operations Before Tax [Roll Up] Abstract mini:IncomeLossFromContinuingOperationsBeforeTaxRollUp
5 Operating Income (Loss) [Roll Up] Abstract mini:OperatingIncomeLossRollUp
6 Gross Profit [Roll Up] Abstract mini:GrossProfitRollUp
7 Sales Concept (Monetary) For Period Credit mini:Sales
8 Costs of Sales Concept (Monetary) For Period Debit mini:CostsOfSales
9 Gross Profit (Loss) Concept (Monetary) For Period Credit mini:GrossProfitLoss
10 Operating Expenses [Roll Up] Abstract mini:OperatingExpensesRollUp
11 Depreciation and Amortization Concept (Monetary) For Period Debit mini:DepreciationAndAmortization
12 Operating Expenses Concept (Monetary) For Period Debit mini:OperatingExpenses
13 Operating Income (Loss) Concept (Monetary) For Period Credit mini:OperatingIncomeLoss
14 Nonoperating Income (Expenses) Concept (Monetary) For Period Credit mini:NonoperatingIncomeExpenses
15 Income (Loss) from Continuing Operations Before Tax Concept (Monetary) For Period Credit mini:IncomeLossFromContinuingOperationsBeforeTax
16 Income Tax Expense (Benefit) Concept (Monetary) For Period Debit mini:IncomeTaxExpenseBenefit
17 Net Income (Loss) Concept (Monetary) For Period Credit mini:NetIncomeLoss
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:IncomeStatement 
This disclosure:

   - MUST be represented as using the Hypercube: mini:IncomeStatementHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: mini:NetIncomeLoss
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:IncomeStatement
disclosures:IncomeStatement drules-arcroles:disclosure-requiresHypercube mini:IncomeStatementHypercube
disclosures:IncomeStatement drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept mini:NetIncomeLoss
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Entity 1 | Entity 2 | Entity 3 |
Visual example
Example

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Last updated: 4/23/2021 1:46:31 PM

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