Disclosure Information: Basis of Reporting
Label: Basis of Reporting
Name: BasisOfReporting
Parent Topic: Expenses
Documentation: Information about the basis used to create the financial report.
Level: Disclosure
Concept arrangement pattern: [Text Block]
Completion state: Done
Status: OK
Templates: Basis of Reporting |
Exemplars: Example
Taxonomy Network: http://accounting.auditchain.finance/proof/role/Policies

Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Basis of Reporting [Text Block] Concept (Text Block (HTML)) For Period proof:BasisOfReportingTextBlock

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

   - MUST be represented as using the Hypercube: proof:PoliciesHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:Level1TextBlock
   - MUST be represented as using the Level 3 Disclosure [Text Block]: proof:BasisOfReportingTextBlock

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:BasisOfReporting
disclosures:BasisOfReporting drules-arcroles:disclosure-requiresHypercube proof:PoliciesHypercube
disclosures:BasisOfReporting drules-arcroles:disclosure-hasConceptArrangementPattern cm:Level1TextBlock
disclosures:BasisOfReporting drules-arcroles:disclosure-equivalentTextblock proof:BasisOfReportingTextBlock

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