Disclosure Information: Income Statement
   
Label: Income Statement
Name: IncomeStatement
Parent Topic: StatementOfIncome
Documentation: Statement of income.
Commentary:
Level: Disclosure
Concept arrangement pattern: [Roll Up]
Completion state: Done
Status: OK
Templates: Income Statement |
Exemplars: Example
Taxonomy Network: https://accounting.auditchain.finance/proof/role/ComprehensiveIncome
Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Comprehensive Income Statement [Hypercube] Table proof:ComprehensiveIncomeStatementHypercube
2 Comprehensive Income Statement [Line Items] LineItems proof:ComprehensiveIncomeStatementLineItems
3 Comprehensive Income [Roll Up] Abstract proof:ComprehensiveIncomeRollUp
4 Revenues Concept (Monetary) For Period Credit proof:Revenues
5 (Expenses) Concept (Monetary) For Period Debit proof:Expenses
6 Gains Concept (Monetary) For Period Credit proof:Gains
7 (Losses) Concept (Monetary) For Period Debit proof:Losses
8 Net Income Concept (Monetary) For Period Credit proof:NetIncome
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:IncomeStatement 
This disclosure:

   - MUST be represented as using the Hypercube: proof:ComprehensiveIncomeStatementHypercube
   - 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:IncomeStatement
disclosures:IncomeStatement drules-arcroles:disclosure-requiresHypercube proof:ComprehensiveIncomeStatementHypercube
disclosures:IncomeStatement drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept proof:NetIncome
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Entity 1 | Entity 2 | Entity 3 |
Visual example
https://xbrlsite.azurewebsites.net/2021/reporting-scheme/proof/repository/report001/evidence-package/contents/Rendering-N2-RE25.html
Example

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Last updated: 4/15/2021 2:41:23 PM

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