Disclosure Information: Net Income/Expenses Summary
   
Label: Net Income/Expenses Summary
Name: NetIncomeExpensesSummary
Parent Topic: StatementOfIncome
Documentation: Summary of income/expenses.
Commentary:
Level: Disclosure
Concept arrangement pattern: [Roll Up]
Completion state: Done
Status: OK
Templates: Net Income Expenses Summary |
Exemplars: Example
Taxonomy Network: http://accounting.auditchain.finance/pfs/role/NetIncomeExpensesSummary

Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Net Income/Expenses Summary [Hypercube] Table pfs:NetIncomeExpensesSummaryHypercube
2 Hypercube [Line Items] LineItems pfs:HypercubeLineItems
3 Net Income/Expenses [Roll Up] Abstract pfs:NetIncomeExpensesRollUp
4 Income Concept (Monetary) For Period Credit pfs:Income
5 (Expenses) Concept (Monetary) For Period Debit pfs:Expenses
6 Net Income (Expenses) Concept (Monetary) For Period Credit pfs:NetIncomeExpenses

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

   - MUST be represented as using the Hypercube: pfs:NetIncomeExpensesSummaryHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: pfs:NetIncomeExpenses

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:NetIncomeExpensesSummary
disclosures:NetIncomeExpensesSummary drules-arcroles:disclosure-requiresHypercube pfs:NetIncomeExpensesSummaryHypercube
disclosures:NetIncomeExpensesSummary drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept pfs:NetIncomeExpenses

Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Entity 1 | Entity 2 |

Visual example
http://xbrlsite.azurewebsites.net/2021/reporting-scheme/pfs/repository/report001/evidence-package/contents/Rendering-N6-RE75.html
Example

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Last updated: 4/29/2021 9:11:43 AM

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