Disclosure Information: Changes in Equity
Label: Changes in Equity
Name: ChangesInEquity
Parent Topic: StatementOfChangesInEquity
Documentation: Statement of changes in equity.
Level: Disclosure
Concept arrangement pattern: [Roll Forward]
Completion state: Done
Status: OK
Templates: Changes in Equity |
Exemplars: Example
Taxonomy Network: http://accounting.auditchain.finance/proof/role/ChangesInEquity

Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Changes in Equity [Hypercube] Table proof:ChangesInEquityHypercube
2 Changes in Equity [Line Items] LineItems proof:ChangesInEquityLineItems
3 Changes in Equity [Roll Forward] Abstract proof:ChangesInEquityRollForward
4 Equity, Beginning Balance Concept (Monetary) As Of Credit proof:Equity
5 Comprehensive Income Concept (Monetary) For Period Credit proof:ComprehensiveIncome
6 Investments by Owners Concept (Monetary) For Period Credit proof:InvestmentsByOwners
7 (Distributions to Owners) Concept (Monetary) For Period Debit proof:DistributionsToOwners
8 Equity, Ending Balance Concept (Monetary) As Of Credit proof:Equity

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

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

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

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