Disclosure Information: Statement of Changes in Equity
   
Label: Statement of Changes in Equity
Name: StatementOfChangesInEquity
Parent Topic: StatementShareholderEquity
Documentation: This needs to be broken out by roll forward.
Commentary:
Level:
Concept arrangement pattern: [Roll Forward]
Completion state:
Status:
Templates: Statement of Changes in Equity | Equity Roll Forward |
Exemplars: Example
Taxonomy Network: https://accounting.auditchain.finance/xasb/role/schedule/level4/StatementOfEquitySchedule
Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Equity, Changes [Roll Forward] Abstract xasb:EquityChangesRollForward
2 Equity, Beginning Balance Concept (Monetary) As Of Credit gaap:Equity
3 Net Income (Loss) Concept (Monetary) For Period Credit gaap:NetIncomeLoss
4 Dividends Paid Concept (Monetary) For Period Debit gaap:DividendsPaid
5 Preferred Stock and Additional Paid in Capital, Issuance of Preferred Stock Concept (Monetary) For Period Credit gaap:PreferredStockAndAdditionalPaidInCapitalIssuanceOfPreferredStock
6 Common Stock and Additional Paid in Capital, Issuance of Common Stock Concept (Monetary) For Period Credit gaap:CommonStockAndAdditionalPaidInCapitalIssuanceOfCommonStock
7 Preferred Stock and Additional Paid in Capital Removed, Buybacks of Preferred Stock Concept (Monetary) For Period Debit gaap:PreferredStockAndAdditionalPaidInCapitalRemovedBuybacksOfPreferredStock
8 Common Stock, Options Exercised Concept (Monetary) For Period Credit gaap:CommonStockOptionsExercised
9 Other Increase (Decrease) in Equity Concept (Monetary) For Period Credit gaap:OtherIncreaseDecreaseInEquity
10 Equity, Ending Balance Concept (Monetary) As Of Credit gaap:Equity
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:StatementOfChangesInEquity 
This disclosure:

   - MUST be represented as using the Hypercube: xasb:StatementOfChangesInEquityTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollForward
      - cm:RollForward REQUIRES balance/instant concept: xasb:Equity
   - REQUIRES the policy to be reported using the Level 2 Policy Text Block concept: xasb:EquityPolicyHTML
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:StatementOfChangesInEquity
disclosures:StatementOfChangesInEquity drules-arcroles:disclosure-requiresHypercube xasb:StatementOfChangesInEquityTable
disclosures:StatementOfChangesInEquity drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollForward
cm:RollForward drules-arcroles:conceptArrangementPattern-requiresConcept xasb:Equity
disclosures:StatementOfChangesInEquity drules-arcroles:disclosure-relatedPolicy xasb:EquityPolicyHTML
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Visual example
Example

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Last updated: 4/26/2021 3:31:27 PM

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