Financial Reporting Framework for Small and Medium Size Entities (FRF SME) (Prototype)

Disclosure Mechanics Rules

Machine readable

Line Disclosure
1 Assets Roll Up (disclosures:AssetsRollUp)

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Rules for disclosure: disclosures:AssetsRollUp 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:StatementOfFinancialPositionClassifiedTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: frf-sme:Assets
2 Cash and Cash Equivalents Roll Forward (disclosures:CashAndCashEquivalentsRollForward)

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Rules for disclosure: disclosures:CashAndCashEquivalentsRollForward 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:CashFlowStatementDirectMethodTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollForward
      - cm:RollForward REQUIRES balance/instant concept: frf-sme:CashAndCashEquivalents
3 Cash Flow Statement, Direct Method (disclosures:CashFlowStatementDirectMethod)

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Rules for disclosure: disclosures:CashFlowStatementDirectMethod 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:CashFlowStatementDirectMethodTable
   - MUST be represented as the Concept Arrangement Pattern: cm:Component
      - cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:NetCashFlowRollUp
      - cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:CashAndCashEquivalentsRollForward
4 Cash Flow Statement, Indirect Method (disclosures:CashFlowStatementIndirectMethod)

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Rules for disclosure: disclosures:CashFlowStatementIndirectMethod 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:StatementOfFinancialPositionClassifiedTable
   - MUST be represented as the Concept Arrangement Pattern: cm:Component
      - cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:NetCashFlowRollUp
      - cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:CashAndCashEquivalentsRollForward
5 Document Information (disclosures:DocumentInformation)

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Rules for disclosure: disclosures:DocumentInformation 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:DocumentInformationTable
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES  concept: frf-sme:DocumentTitle
   - MUST contain the Level 4 Detailed concept: frf-sme:ReportingStyleCode
   - MUST contain the Level 4 Detailed concept: frf-sme:BalanceSheetDate
   - MUST contain the Level 4 Detailed concept: frf-sme:IncomeStatementPeriod
6 Entity Information (disclosures:EntityInformation)

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Rules for disclosure: disclosures:EntityInformation 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:EntityInformationTable
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES  concept: frf-sme:EconomicEntityName
   - MUST contain the Level 4 Detailed concept: frf-sme:EconomicEntityIdentifier
7 Liabilities and Equity Roll Up (disclosures:LiabilitiesAndEquityRollUp)

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Rules for disclosure: disclosures:LiabilitiesAndEquityRollUp 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:StatementOfFinancialPositionClassifiedTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: frf-sme:LiabilitiesAndEquity
8 Net Cash Flow Roll Up (disclosures:NetCashFlowRollUp)

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Rules for disclosure: disclosures:NetCashFlowRollUp 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:CashFlowStatementDirectMethodTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: frf-sme:NetCashFlow
9 Property, Plant, and Equipment, Net Subclassifications (disclosures:PropertyPlantAndEquipmentNetSubclassifications)

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Rules for disclosure: disclosures:PropertyPlantAndEquipmentNetSubclassifications 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:PropertyPlantEquipmentComponentsTable
   - MUST include the Axis/Dimension: frf-sme:SubclassificationAxis
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: frf-sme:PropertyPlantAndEquipmentNet
10 Property, Plant, and Equipment, Net Subclassifications (Alternative) (disclosures:PropertyPlantAndEquipmentNetSubclassificationsAlternative)

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Rules for disclosure: disclosures:PropertyPlantAndEquipmentNetSubclassificationsAlternative 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:PropertyPlantEquipmentComponentsTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: frf-sme:PropertyPlantAndEquipmentNet
11 Share Capital by Class (disclosures:ShareCapitalByClass)

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Rules for disclosure: disclosures:ShareCapitalByClass 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:CommonStockByClassTable
   - MUST include the Axis/Dimension: frf-sme:ClassOfCommonStockAxis
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES  concept: frf-sme:CommonStock
12 Statement of Financial Position, Classified (disclosures:StatementOfFinancialPositionClassified)

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Rules for disclosure: disclosures:StatementOfFinancialPositionClassified 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:StatementOfFinancialPositionClassifiedTable
   - MUST be represented as the Concept Arrangement Pattern: cm:Component
      - cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:AssetsRollUp
      - cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:LiabilitiesAndEquityRollUp

Last updated: 5/5/2021 9:27:17 AM