Disclosure Information: Cash Flow Statement
Label: Cash Flow Statement
Name: CashFlowStatement
Parent Topic: StatementOfIncome
Documentation: Statement of cash flows
Level: Disclosure
Concept arrangement pattern: [Roll Up]
Completion state: Done
Status: OK
Templates: Cash Flow Statement | Cash Flow Statement Alternative 2 | Cash Flow Statement Alternative 3 |
Exemplars: Example
Taxonomy Network: http://accounting.auditchain.finance/proof/role/CashFlow

Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Cash Flow [Hypercube] Table proof:CashFlowHypercube
2 Cash Flow [Line Items] LineItems proof:CashFlowLineItems
3 Net Cash Flow [Roll Up] Abstract proof:NetCashFlowRollUp
4 Net Cash Flow Operating Activities Concept (Monetary) For Period Debit proof:NetCashFlowOperatingActivities
5 Net Cash Flow Investing Activities Concept (Monetary) For Period Debit proof:NetCashFlowInvestingActivities
6 Net Cash Flow Financing Activities Concept (Monetary) For Period Debit proof:NetCashFlowFinancingActivities
7 Net Cash Flow Concept (Monetary) For Period Debit proof:NetCashFlow
8 Assets Roll Forward [Roll Up] Abstract proof:AssetsRollForward
9 Assets, Beginning Balance Concept (Monetary) As Of Debit proof:Assets
10 Net Cash Flow Concept (Monetary) For Period Debit proof:NetCashFlow
11 Assets, Ending Balance Concept (Monetary) As Of Debit proof:Assets

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

   - MUST be represented as using the Hypercube: proof:CashFlowHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:Component
      - cm:Component REQUIRES the disclosure (Block): disclosures:AssetsRollForward
      - cm:Component REQUIRES the disclosure (Block): disclosures:NetCashFlowRollUp

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:CashFlowStatement
disclosures:CashFlowStatement drules-arcroles:disclosure-requiresHypercube proof:CashFlowHypercube
disclosures:CashFlowStatement drules-arcroles:disclosure-hasConceptArrangementPattern cm:Component
disclosures:CashFlowStatement drules-arcroles:reportedDisclosure-requiresDisclosure disclosures:AssetsRollForward
disclosures:CashFlowStatement drules-arcroles:reportedDisclosure-requiresDisclosure disclosures:NetCashFlowRollUp

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