Disclosure Information: Variance Analysis
Label: Variance Analysis
Name: VarianceAnalysis
Parent Topic: StatementOfIncome
Documentation: Variance of income statement items from budget.
Level: Disclosure
Concept arrangement pattern: [Adjustment]
Completion state: Done
Status: OK
Templates: Variance Analysis |
Exemplars: Example
Taxonomy Network: http://accounting.auditchain.finance/proof/role/VarianceAnalysis

Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Variance Analysis [Hypercube] Table proof:VarianceAnalysisHypercube
2 Scenario [Axis] Axis proof:ScenarioAxis
3 Actual [Member] Member proof:ActualMember
4 Variance [Member] Member proof:VarianceMember
5 Budgeted [Member] Member proof:BudgetedMember
6 Variance Analysis [Line Items] LineItems proof:VarianceAnalysisLineItems
7 Variance Analysis [Roll Up] Abstract proof:VarianceAnalysisRollUp
8 Revenues Concept (Monetary) For Period Credit proof:Revenues
9 (Expenses) Concept (Monetary) For Period Debit proof:Expenses
10 Gains Concept (Monetary) For Period Credit proof:Gains
11 (Losses) Concept (Monetary) For Period Debit proof:Losses
12 Net Income Concept (Monetary) For Period Credit proof:NetIncome

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

   - MUST be represented as using the Hypercube: proof:VarianceAnalysisHypercube
   - MUST include the Axis/Dimension: proof:ScenarioAxis
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: proof:NetIncome

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:VarianceAnalysis
disclosures:VarianceAnalysis drules-arcroles:disclosure-requiresHypercube proof:VarianceAnalysisHypercube
disclosures:VarianceAnalysis drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept proof:NetIncome
disclosures:VarianceAnalysis drules-arcroles:disclosure-requiresAxis proof:ScenarioAxis

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 2:41:23 PM