Disclosure Information: Cash Flow Statement, Direct Method
   
Label: Cash Flow Statement, Direct Method
Name: CashFlowStatementDirectMethod
Parent Topic: CashFlowStatement
Documentation: Documentation goes here.
Commentary:
Level:
Concept arrangement pattern: [Roll Forward]
Completion state: Works
Status: OK
Templates: Cash Flow Statement |
Exemplars: Example
Taxonomy Network: https://xbrl.ifrs.org/role/ifrs/ias_7_2021-03-24_role-510000
Line Label Object Class (Data type) Period Type Balance Report Element Name
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:CashFlowStatementDirectMethod 
This disclosure:

   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: ifrs-full:IncreaseDecreaseInCashAndCashEquivalents
         - OR alternative total concept: ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-subClass disclosures:CashFlowStatementDirectMethod
ifrs-full:IncreaseDecreaseInCashAndCashEquivalents drules-arcroles:concept-allowedAlternativeConcept ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
disclosures:CashFlowStatementDirectMethod drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept ifrs-full:IncreaseDecreaseInCashAndCashEquivalents
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Sample Economic Entity |
Visual example
Example

*

Last updated: 5/10/2021 5:12:20 PM

Auditchain