Disclosure Information: Statement of Changes in Equity
   
Label: Statement of Changes in Equity
Name: StatementOfChangesInEquity
Parent Topic: StatementOfChangesInEquity
Documentation: Economic entity statement of changes in net assets/equity in total.
Commentary:
Level: Statement
Concept arrangement pattern: [Roll Forward]
Completion state: Step2
Status: OK
Templates:
Exemplars: Example
Taxonomy Network: http://accounting.auditchain.finance/mini/role/level4/ChangesInEquity

Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Statement of Changes in Equity [Hypercube] Table mini:StatementOfChangesInEquityHypercube
2 Statement of Changes in Equity [Line Items] LineItems mini:StatementOfChangesInEquityLineItems
3 Equity [Roll Forward] Abstract mini:EquityRollForward
4 Equity, Beginning Balance Concept (Monetary) As Of Credit mini:Equity
5 Net Income (Loss) Concept (Monetary) For Period Credit mini:NetIncomeLoss
6 Equity, Ending Balance Concept (Monetary) As Of Credit mini:Equity

Business Rules for Disclosure: Controlled Natural Language
Rules for disclosure: disclosures:StatementOfChangesInEquity 
This disclosure:

   - MUST be represented as using the Hypercube: mini:StatementOfChangesInEquityHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollForward
      - cm:RollForward REQUIRES balance/instant concept: mini:Equity

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:StatementOfChangesInEquity
disclosures:StatementOfChangesInEquity drules-arcroles:disclosure-requiresHypercube mini:StatementOfChangesInEquityHypercube
disclosures:StatementOfChangesInEquity drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollForward
cm:RollForward drules-arcroles:conceptArrangementPattern-requiresConcept mini:Equity

Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure

Visual example
Example

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

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