Disclosure Information: Capital Units, by Class [Hierarchy]
   
Label: Capital Units, by Class [Hierarchy]
Name: CapitalUnitsHierarchy
Parent Topic: Equity
Documentation: Disclosure of an entity's capital units or capital shares, including the value of capital units or capital shares, units authorized, units outstanding and other information necessary to a fair presentation.
Commentary: Unclear if this is a roll forward or a hierarchy. Entities use this for both. Seems that entities are misinterpreting this as for corporations, seems that capital units relates to partnerships. Need to add disclosure for hierarchy.
Level: Detail
Concept arrangement pattern: [Hierarchy]
Completion state: WIP
Status: Good example
Templates:
Exemplars: Example
Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/Equity
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Capital Units, by Class [Table] Table us-gaap:ScheduleOfCapitalUnitsTable
2 Capital Units by Class [Axis] Axis us-gaap:CapitalUnitsByClassAxis
3 Capital Unit, Class [Domain] Member us-gaap:CapitalUnitClassDomain
4 Capital Unit, Class A [Member] Member us-gaap:CapitalUnitClassAMember
5 Capital Unit, Class B [Member] Member us-gaap:CapitalUnitClassBMember
6 Capital Unit [Line Items] LineItems us-gaap:CapitalUnitLineItems
7 Capital Units, Value Concept (Monetary) As Of Credit us-gaap:CapitalUnits
8 Capital Units, Authorized Concept (Shares) As Of us-gaap:CapitalUnitsAuthorized
9 Capital Units, Outstanding Concept (Shares) As Of us-gaap:CapitalUnitsOutstanding
10 Capital Units, Cost to Investors Concept (Monetary) As Of Credit us-gaap:CapitalUnitsTotalCostToInvestors
11 Capital Units, Adjustment for Market Changes Concept (Monetary) As Of Credit us-gaap:CapitalUnitsAdjustmentForMarketChanges
12 Capital Units, Deduction from Cost to Investors Concept (Monetary) As Of Debit us-gaap:CapitalUnitsDeductionsFromTotalCostToInvestors
13 Capital Units, Deductions from Cost to Investors, Explanation Concept (Text/String) For Period us-gaap:CapitalUnitsDeductionsFromTotalCostToInvestorsExplanation
14 Capital Units, Net Amount Concept (Monetary) As Of Credit us-gaap:CapitalUnitsNetAmount
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:CapitalUnitsHierarchy 
This disclosure:

   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
   - MUST contain the Level 4 Detailed concept: us-gaap:CapitalUnitsAuthorized
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-subClass disclosures:CapitalUnitsHierarchy
disclosures:CapitalUnitsHierarchy drules-arcroles:disclosure-hasConceptArrangementPattern cm:Hierarchy
disclosures:CapitalUnitsHierarchy drules-arcroles:disclosure-requiresConcept us-gaap:CapitalUnitsAuthorized
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Visual example
Example

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Last updated: 5/12/2021 3:21:14 PM

Auditchain