Disclosure Information: Earnings Per Share Summary
   
Label: Earnings Per Share Summary
Name: EarningsPerShareSummary
Parent Topic: EarningsPerShare
Documentation: Documentation goes here.
Commentary:
Level:
Concept arrangement pattern: [Hierarchy]
Completion state:
Status:
Templates: Earnings Per Share Summary |
Exemplars: Example
Taxonomy Network: http://accounting.auditchain.finance/xasb/role/schedule/level4/EarningsPerShare

Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Earnings Per Share [Table] Table xasb:EarningsPerShareTable
2 Legal Entity [Axis] Axis frm:LegalEntityAxis
3 Consolidated Entity [Member] Member frm:ConsolidatedEntityMember
4 Report Date [Axis] Axis frm:ReportDateAxis
5 Reported as of March 18, 2011 [Member] Member company:ReportedAsOfMarch182011Member
6 Reporting Scenario [Axis] Axis frm:ReportingScenarioAxis
7 Actual [Member] Member frm:ActualMember
8 Earnings Per Share [Line Items] LineItems gaap:EarningsPerShareLineItems
9 Earnings (Loss) per Share [Hierarchy] Abstract gaap:EarningsLossPerShareHierarchy
10 Earnings (Loss) per Share Concept (types:EPSItemType) For Period Credit gaap:EarningsLossPerShare
11 Net Income (Loss) Concept (Monetary) For Period Credit gaap:NetIncomeLoss
12 Weighted Average Common Shares Concept (Shares) For Period gaap:WeightedAverageCommonShares

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

   - MUST be represented as using the Hypercube: xasb:EarningsPerShareTable
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES total/balance/restated concept: xasb:EarningsLossPerShare

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:EarningsPerShareSummary
disclosures:EarningsPerShareSummary drules-arcroles:disclosure-requiresHypercube xasb:EarningsPerShareTable
disclosures:EarningsPerShareSummary drules-arcroles:disclosure-hasConceptArrangementPattern cm:Hierarchy
cm:Hierarchy drules-arcroles:conceptArrangementPattern-requiresConcept xasb:EarningsLossPerShare

Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
DEF Company | Sample Company |

Visual example
Example

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Last updated: 4/26/2021 3:31:24 PM

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