Disclosure Information: Balance Sheet
Label: Balance Sheet
Name: BalanceSheet
Parent Topic: StatementOfFinancialPosition
Documentation: Statement of financial position.
Level: Disclosure
Concept arrangement pattern: [Component]
Completion state: Done
Status: OK
Templates: Balance Sheet |
Exemplars: Example
Taxonomy Network: http://accounting.auditchain.finance/proof/role/BalanceSheet

Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Balance Sheet [Hypercube] Table proof:BalanceSheetHypercube
2 Balance Sheet [Line Items] LineItems proof:BalanceSheetLineItems
3 Assets [Roll Up] Abstract proof:AssetsRollUp
4 Current Assets Concept (Monetary) As Of Debit proof:CurrentAssets
5 Noncurrent Assets Concept (Monetary) As Of Debit proof:NoncurrentAssets
6 Assets Concept (Monetary) As Of Debit proof:Assets
7 Liabilities and Equity [Roll Up] Abstract proof:LiabilitiesAndEquityRollUp
8 Liabilities [Roll Up] Abstract proof:LiabilitiesRollUp
9 Current Liabilities Concept (Monetary) As Of Credit proof:CurrentLiabilities
10 Noncurrent Liabilities Concept (Monetary) As Of Credit proof:NoncurrentLiabilities
11 Liabilities Concept (Monetary) As Of Credit proof:Liabilities
12 Equity [Roll Up] Abstract proof:EquityRollUp
13 Equity Attributable To Controlling Interests Concept (Monetary) As Of Credit proof:EquityAttributableToControllingInterests
14 Equity Attributable to Noncontrolling Interests Concept (Monetary) As Of Credit proof:EquityAttributableToNoncontrollingInterests
15 Equity Concept (Monetary) As Of Credit proof:Equity
16 Liabilities and Equity Concept (Monetary) As Of Credit proof:LiabilitiesAndEquity

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

   - MUST be represented as using the Hypercube: proof:BalanceSheetHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:Component
      - cm:Component REQUIRES the disclosure (Block): disclosures:AssetsRollUp
      - cm:Component REQUIRES the disclosure (Block): disclosures:LiabilitiesAndEquityRollUp

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:BalanceSheet
disclosures:BalanceSheet drules-arcroles:disclosure-requiresHypercube proof:BalanceSheetHypercube
disclosures:BalanceSheet drules-arcroles:disclosure-hasConceptArrangementPattern cm:Component
disclosures:BalanceSheet drules-arcroles:reportedDisclosure-requiresDisclosure disclosures:AssetsRollUp
disclosures:BalanceSheet drules-arcroles:reportedDisclosure-requiresDisclosure disclosures:LiabilitiesAndEquityRollUp

Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Entity 1 | Entity 2 | Entity 3 |

Visual example


Last updated: 4/15/2021 2:41:21 PM