Disclosure Information: Income Statement
   
Label: Income Statement
Name: IncomeStatement
Parent Topic: IncomeStatement
Documentation: Documentation goes here.
Commentary:
Level:
Concept arrangement pattern: [Hierarchy]
Completion state:
Status:
Templates: Income Statement |
Exemplars: Example
Taxonomy Network: https://accounting.auditchain.finance/xasb/role/schedule/level4/IncomeStatementSchedule
Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Net Income (Loss) [Roll Up] Abstract xasb:NetIncomeLossRollUp
2 Income (Loss) from Continuing Operations [Roll Up] Abstract gaap:IncomeLossFromContinuingOperationsRollUp
3 Income (Loss) from Continuing Operations before Income Taxes [Roll Up] Abstract gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesRollUp
4 Gross Profit (Loss) [Roll Up] Abstract gaap:GrossProfitLossRollUp
5 Revenues, Net [Roll Up] Abstract gaap:RevenuesNetRollUp
6 Revenues, Gross Concept (Monetary) For Period Credit gaap:RevenuesGross
7 Returns and Allowances Concept (Monetary) For Period Debit gaap:ReturnsAndAllowances
8 Revenues, Net Concept (Monetary) For Period Credit gaap:RevenuesNet
9 Cost of Sales Concept (Monetary) For Period Debit gaap:CostOfSales
10 Gross Profit (Loss) Concept (Monetary) For Period Credit gaap:GrossProfitLoss
11 Operating Income (Loss) [Roll Up] Abstract gaap:OperatingIncomeLossRollUp
12 Operating Expenses Concept (Monetary) For Period Debit gaap:OperatingExpenses
13 Other Operating Income Concept (Monetary) For Period Credit gaap:OtherOperatingIncome
14 Operating Income (Loss) Concept (Monetary) For Period Credit gaap:OperatingIncomeLoss
15 Nonoperating Income (Loss) [Roll Up] Abstract gaap:NonoperatingIncomeLossRollUp
16 Interest (Expense) Income Concept (Monetary) For Period Debit gaap:InterestExpenseIncome
17 Other Nonoperating (Expenses) Income Concept (Monetary) For Period Debit gaap:OtherNonoperatingExpensesIncome
18 Nonoperating Income (Loss) Concept (Monetary) For Period Credit gaap:NonoperatingIncomeLoss
19 Income (Loss) from Continuing Operations before Income Taxes Concept (Monetary) For Period Credit gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxes
20 Income Tax Expense (Benefit) Concept (Monetary) For Period Debit gaap:IncomeTaxExpenseBenefit
21 Income (Loss) from Continuing Operations Concept (Monetary) For Period Credit gaap:IncomeLossFromContinuingOperations
22 Income (Loss) from Discontinued Operations, Net Concept (Monetary) For Period Credit gaap:IncomeLossFromDiscontinuedOperationsNet
23 Net Income (Loss) Concept (Monetary) For Period Credit gaap:NetIncomeLoss
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:IncomeStatement 
This disclosure:

   - MUST be represented as using the Hypercube: xasb:IncomeStatementTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: xasb:NetIncomeLoss
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:IncomeStatement
disclosures:IncomeStatement drules-arcroles:disclosure-requiresHypercube xasb:IncomeStatementTable
disclosures:IncomeStatement drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept xasb:NetIncomeLoss
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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