Fundamental Accounting Concepts (FAC)

Line Label Object Class Period Type Balance Report ElementName
1 001-General Information Network

*

*

 https://accounting.auditchain.finance/fac/GeneralInformation
2 General Information [Table] Table fac:GeneralInformationTable
3 General Information [Line Items] LineItems fac:GeneralInformationLineItems
4 General Information [Hierarchy] Abstract fac:GeneralInformationHierarchy
5 Entity Registrant Name Concept (Text/String) For Period fac:EntityRegistrantName
6 Entity Central Index Key Concept (xbrli:tokenItemType) For Period fac:EntityCentralIndexKey
7 Entity Filer Category Concept (Text/String) For Period fac:EntityFilerCategory
8 Trading Symbol Concept (Text/String) For Period fac:TradingSymbol
9 Fiscal Year End Concept (Text/String) For Period fac:FiscalYearEnd
10 Fiscal Year Focus Concept (Text/String) For Period fac:FiscalYearFocus
11 Fiscal Period Focus Concept (Text/String) For Period fac:FiscalPeriodFocus
12 Document Type Concept (Text/String) For Period fac:DocumentType
13 Balance Sheet Date Concept (Date) For Period fac:BalanceSheetDate
14 Income Statement Start Period (Year to Date) Concept (Date) For Period fac:IncomeStatementStartPeriodYearToDate
15 Balance Sheet Format Concept (Text/String) For Period fac:BalanceSheetFormat
16 Income Statement Format Concept (Text/String) For Period fac:IncomeStatementFormat
17 101-Statement of Financial Position, Classified (BSC) Network

*

*

 https://accounting.auditchain.finance/fac/BalanceSheetClassified
18 Balance Sheet, Classified [Table] Table fac:BalanceSheetClassifiedTable
19 Balance Sheet [Line Items] LineItems fac:BalanceSheetLineItems
20 Assets [Roll Up] Abstract fac:AssetsRollUp
21 Current Assets Concept (Monetary) As Of Debit fac:CurrentAssets
22 Noncurrent Assets Concept (Monetary) As Of Debit fac:NoncurrentAssets
23 Assets Concept (Monetary) As Of Debit fac:Assets
24 Liabilities and Equity [Roll Up] Abstract fac:LiabilitiesEquityRollUp
25 Liabilities [Roll Up] Abstract fac:LiabilitiesRollUp
26 Current Liabilities Concept (Monetary) As Of Credit fac:CurrentLiabilities
27 Noncurrent Liabilities Concept (Monetary) As Of Credit fac:NoncurrentLiabilities
28 Liabilities Concept (Monetary) As Of Credit fac:Liabilities
29 Equity [Roll Up] Abstract fac:EquityRollUp
30 Equity Attributable to Parent Concept (Monetary) As Of Credit fac:EquityAttributableToParent
31 Equity Attributable to Noncontrolling Interest Concept (Monetary) As Of Credit fac:EquityAttributableToNoncontrollingInterest
32 Equity Concept (Monetary) As Of Credit fac:Equity
33 Liabilities and Equity Concept (Monetary) As Of Credit fac:LiabilitiesAndEquity
34 102-Statement of Financial Position, Order of Liquidity (BSU) Network

*

*

 https://accounting.auditchain.finance/fac/BalanceSheetUnclassified
35 Balance Sheet, Unclassified [Table] Table fac:BalanceSheetUnclassifiedTable
36 Balance Sheet [Line Items] LineItems fac:BalanceSheetLineItems
37 Assets [Roll Up] Abstract fac:AssetsRollUp
38 Assets Concept (Monetary) As Of Debit fac:Assets
39 Liabilities and Equity [Roll Up] Abstract fac:LiabilitiesEquityRollUp
40 Liabilities [Roll Up] Abstract fac:LiabilitiesRollUp
41 Liabilities Concept (Monetary) As Of Credit fac:Liabilities
42 Equity [Roll Up] Abstract fac:EquityRollUp
43 Equity Attributable to Parent Concept (Monetary) As Of Credit fac:EquityAttributableToParent
44 Equity Attributable to Noncontrolling Interest Concept (Monetary) As Of Credit fac:EquityAttributableToNoncontrollingInterest
45 Equity Concept (Monetary) As Of Credit fac:Equity
46 Liabilities and Equity Concept (Monetary) As Of Credit fac:LiabilitiesAndEquity
47 105-Statement of Financial Position, Net Assets Alternative Network

*

*

 https://accounting.auditchain.finance/fac/BalanceSheet5
48 Balance Sheet, Classified [Table] Table fac:BalanceSheetClassifiedTable
49 Balance Sheet [Line Items] LineItems fac:BalanceSheetLineItems
50 Net Assets (Liabilities) [Roll Up] Abstract fac:NetAssetsLiabilitiesRollUp
51 Assets [Roll Up] Abstract fac:AssetsRollUp
52 Current Assets Concept (Monetary) As Of Debit fac:CurrentAssets
53 Noncurrent Assets Concept (Monetary) As Of Debit fac:NoncurrentAssets
54 Assets Concept (Monetary) As Of Debit fac:Assets
55 Liabilities [Roll Up] Abstract fac:LiabilitiesRollUp
56 Current Liabilities Concept (Monetary) As Of Credit fac:CurrentLiabilities
57 Noncurrent Liabilities Concept (Monetary) As Of Credit fac:NoncurrentLiabilities
58 Liabilities Concept (Monetary) As Of Credit fac:Liabilities
59 Net Assets (Liabilities) Concept (Monetary) As Of Debit fac:NetAssetsLiabilities
60 Equity [Roll Up] Abstract fac:EquityRollUp
61 Equity Attributable to Parent Concept (Monetary) As Of Credit fac:EquityAttributableToParent
62 Equity Attributable to Noncontrolling Interest Concept (Monetary) As Of Credit fac:EquityAttributableToNoncontrollingInterest
63 Equity Concept (Monetary) As Of Credit fac:Equity
64 201 Income Statement FUNCTION and NATURE Network

*

*

 https://accounting.auditchain.finance/fac/IncomeStatementNoGrossProfitNoOperatingIncomeLossIS6
65 Income Statement, Single Step [Table] Table fac:IncomeStatementSingleStepTable
66 Income Statement [Line Items] LineItems fac:IncomeStatementLineItems
67 Net Income (Loss) [Roll Up] Abstract fac:NetIncomeLossRollUp
68 Income (Loss) from Continuing Operations After Tax [Roll Up] Abstract fac:IncomeLossFromContinuingOperationsAfterTaxRollUp
69 Income (Loss) from Continuing Operations Before Tax [Roll Up] Abstract fac:IncomeLossFromContinuingOperationsBeforeTaxRollUp
70 Operating and Nonoperating Revenues Concept (Monetary) For Period Credit fac:OperatingAndNonoperatingRevenues
71 Operating and Nonoperating Costs and Expenses Concept (Monetary) For Period Debit fac:OperatingAndNonoperatingCostsAndExpenses
72 Income (Loss) from Continuing Operations Before Tax Concept (Monetary) For Period Credit fac:IncomeLossFromContinuingOperationsBeforeTax
73 Income Tax Expense (Benefit) Concept (Monetary) For Period Debit fac:IncomeTaxExpenseBenefit
74 Income (Loss) from Continuing Operations After Tax Concept (Monetary) For Period Credit fac:IncomeLossFromContinuingOperationsAfterTax
75 Income (Loss) from Discontinued Operations, Net of Tax Concept (Monetary) For Period Credit fac:IncomeLossFromDiscontinuedOperationsNetOfTax
76 Net Income (Loss) Concept (Monetary) For Period Credit fac:NetIncomeLoss
77 211-Net Income (Loss) Breakdown Network

*

*

 https://accounting.auditchain.finance/fac/NetIncomeLossBreakdown
78 Net Income (Loss) Breakdown [Table] Table fac:NetIncomeLossBreakdownTable
79 Net Income (Loss) Breakdown [Line Items] LineItems fac:NetIncomeLossBreakdownLineItems
80 Net Income (Loss) [Roll Up] Abstract fac:NetIncomeLossRollUp
81 Net Income (Loss) Attributable to Parent Concept (Monetary) For Period Credit fac:NetIncomeLossAttributableToParent
82 Net Income (Loss) Attributable to Noncontrolling Interest Concept (Monetary) For Period Credit fac:NetIncomeLossAttributableToNoncontrollingInterest
83 Net Income (Loss) Concept (Monetary) For Period Credit fac:NetIncomeLoss
84 Validation Results [Hierarchy] Abstract fac:ValidationResultsHierarchy
85 IS7 Abstract fac:IS7
86 301-Statement of Comprehensive Income (SCI1) Network

*

*

 https://accounting.auditchain.finance/fac/StatementOfComprehensiveIncome
87 Statement of Comprehensive Income (Loss) [Table] Table fac:StatementComprehensiveIncomeLossTable
88 Statement of Comprehensive Income (Loss) [Line Items] LineItems fac:StatementComprehensiveIncomeLossLineItems
89 Comprehensive Income (Loss) [Roll Up] Abstract fac:ComprehensiveIncomeLossRollUp
90 Net Income (Loss) Concept (Monetary) For Period Credit fac:NetIncomeLoss
91 Other Comprehensive Income (Loss) Concept (Monetary) For Period Credit fac:OtherComprehensiveIncomeLoss
92 Comprehensive Income (Loss) Concept (Monetary) For Period Credit fac:ComprehensiveIncomeLoss
93 Validation Results [Hierarchy] Abstract fac:ValidationResultsHierarchy
94 IS10 Abstract fac:IS10
95 311-Comprehensive Income (Loss) Breakdown Network

*

*

 https://accounting.auditchain.finance/fac/ComprehensiveIncomeBreakdown
96 Comprehensive Income (Loss) Breakdown [Table] Table fac:ComprehensiveIncomeLossBreakdownTable
97 Comprehensive Income (Loss) Breakdown [Line Items] LineItems fac:ComprehensiveIncomeLossBreakdownLineItems
98 Comprehensive Income (Loss) [Roll Up] Abstract fac:ComprehensiveIncomeLossRollUp
99 Comprehensive Income (Loss) Attributable to Parent Concept (Monetary) For Period Credit fac:ComprehensiveIncomeLossAttributableToParent
100 Comprehensive Income (Loss) Attributable to Noncontrolling Interest Concept (Monetary) For Period Credit fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest
101 Comprehensive Income (Loss) Concept (Monetary) For Period Credit fac:ComprehensiveIncomeLoss
102 Validation Results [Hierarchy] Abstract fac:ValidationResultsHierarchy
103 IS9 Abstract fac:IS9
104 401-Cash Flow Statement (CF1) Network

*

*

 https://accounting.auditchain.finance/fac/CashFlowStatement
105 Cash Flow Statement [Table] Table fac:CashFlowStatementTable
106 Cash Flow Statement [Line Items] LineItems fac:CashFlowStatementLineItems
107 Net Cash Flow [Roll Up] Abstract fac:NetCashFlowRollUp
108 Net Cash Flow from Operating Activities Concept (Monetary) For Period Debit fac:NetCashFlowFromOperatingActivities
109 Net Cash Flow from Investing Activities Concept (Monetary) For Period Debit fac:NetCashFlowFromInvestingActivities
110 Net Cash Flow from Financing Activities Concept (Monetary) For Period Debit fac:NetCashFlowFromFinancingActivities
111 Net Cash Flow Concept (Monetary) For Period Debit fac:NetCashFlow
112 411.1-Net Cash Flow Breakdown Network

*

*

 https://accounting.auditchain.finance/fac/NetCashFlowBreakdown
113 Net Cash Flow Breakdown [Table] Table fac:NetCashFlowBreakdownTable
114 Net Cash Flow Breakdown [Line Items] LineItems fac:NetCashFlowBreakdownLineItems
115 Net Cash Flow [Roll Up] Abstract fac:NetCashFlowRollUp
116 Net Cash Flow, Continuing Concept (Monetary) For Period Debit fac:NetCashFlowContinuing
117 Net Cash Flow, Discontinued Concept (Monetary) For Period Debit fac:NetCashFlowDiscontinued
118 Exchange Gains (Losses) Concept (Monetary) For Period Debit fac:ExchangeGainsLosses
119 Net Cash Flow Concept (Monetary) For Period Debit fac:NetCashFlow
120 411.2-Net Cash Flow Breakdown, Excludes exchange gains Network

*

*

 https://accounting.auditchain.finance/fac/NetCashFlowBreakdown2
121 Net Cash Flow Breakdown [Table] Table fac:NetCashFlowBreakdownTable
122 Net Cash Flow Breakdown [Line Items] LineItems fac:NetCashFlowBreakdownLineItems
123 Net Cash Flow [Roll Up] Abstract fac:NetCashFlowRollUp
124 Net Cash Flow, Continuing Concept (Monetary) For Period Debit fac:NetCashFlowContinuing
125 Net Cash Flow, Discontinued Concept (Monetary) For Period Debit fac:NetCashFlowDiscontinued
126 Net Cash Flow Concept (Monetary) For Period Debit fac:NetCashFlow
127 420.1-Continuing and Discontinued Net Cash Flow Breakdown Network

*

*

 https://accounting.auditchain.finance/fac/ContinuingDiscontuedBreakdown
128 Cash Flow Statement [Table] Table fac:CashFlowStatementTable
129 Cash Flow Statement [Line Items] LineItems fac:CashFlowStatementLineItems
130 Net Cash Flow, Continuing [Roll Up] Abstract fac:NetCashFlowContinuingRollUp
131 Net Cash Flow from Operating Activities, Continuing Concept (Monetary) For Period Debit fac:NetCashFlowFromOperatingActivitiesContinuing
132 Net Cash Flow from Investing Activities, Continuing Concept (Monetary) For Period Debit fac:NetCashFlowFromInvestingActivitiesContinuing
133 Net Cash Flow from Financing Activities, Continuing Concept (Monetary) For Period Debit fac:NetCashFlowFromFinancingActivitiesContinuing
134 Net Cash Flow, Continuing Concept (Monetary) For Period Debit fac:NetCashFlowContinuing
135 Net Cash Flow, Discontinued [Roll Up] Abstract fac:NetCashFlowDiscontinuedRollUp
136 Net Cash Flow from Operating Activities, Discontinued Concept (Monetary) For Period Debit fac:NetCashFlowFromOperatingActivitiesDiscontinued
137 Net Cash Flow from Investing Activities, Discontinued Concept (Monetary) For Period Debit fac:NetCashFlowFromInvestingActivitiesDiscontinued
138 Net Cash Flow from Financing Activities, Discontinued Concept (Monetary) For Period Debit fac:NetCashFlowFromFinancingActivitiesDiscontinued
139 Net Cash Flow, Discontinued Concept (Monetary) For Period Debit fac:NetCashFlowDiscontinued
140 Validation Results [Hierarchy] Abstract fac:ValidationResultsHierarchy
141 CF3 Abstract fac:CF3
142 601-Key Ratios Network

*

*

 https://accounting.auditchain.finance/fac/KeyRatios
143 Key Ratios [Table] Table fac:KeyRatiosTable
144 Key Ratios [Line Items] LineItems fac:KeyRatiosLineItems
145 Key Ratios [Hierarchy] Abstract fac:KeyRatiosHierarchy
146 Return on Equity (ROE) Concept (Decimal) As Of fac:ReturnOnEquity
147 Return on Assets (ROA) Concept (Decimal) As Of fac:ReturnOnAssets
148 Return on Sales (ROS) Concept (Decimal) As Of fac:ReturnOnSales
149 Sustainable Growth Rate (SGR) Concept (Decimal) As Of fac:SustainableGrowthRate
150 701.2-Validation Results Network

*

*

 https://accounting.auditchain.finance/fac/ValidationResults2
151 Validation Results [Table] Table fac:ValidationResultsTable
152 Validation Results [Line Items] LineItems fac:ValidationResultsLineItems
153 Validation Results [Hierarchy] Abstract fac:ValidationResultsHierarchy
154 Balance Sheet [Abstract] Abstract fac:BalanceSheetAbstract
155 BS1 Abstract fac:BS1
156 BS2 Abstract fac:BS2
157 BS3 Abstract fac:BS3
158 BS4 Abstract fac:BS4
159 BS5 Abstract fac:BS5
160 Income Statement [Abstract] Abstract fac:IncomeStatementAbstract
161 IS1 Abstract fac:IS1
162 IS2 Abstract fac:IS2
163 IS3 Abstract fac:IS3
164 IS4 Abstract fac:IS4
165 IS5 Abstract fac:IS5
166 IS6 Abstract fac:IS6
167 IS7 Abstract fac:IS7
168 IS8 Abstract fac:IS8
169 Statement of Comprehensive Income [Abstract] Abstract fac:StatementComprehensiveIncomeAbstract
170 IS9 Abstract fac:IS9
171 IS10 Abstract fac:IS10
172 Cash Flow Statement [Abstract] Abstract fac:CashFlowStatementAbstract
173 CF1 Abstract fac:CF1
174 CF2 Abstract fac:CF2
175 CF3 Abstract fac:CF3
176 CF4 Abstract fac:CF4
177 CF5 Abstract fac:CF5
178 CF6 Abstract fac:CF6
179 901-Other Information Network

*

*

 https://accounting.auditchain.finance/fac/OtherInformation
180 Other Information [Table] Table fac:OtherInformationTable
181 Other Information [Line Items] LineItems fac:OtherInformationLineItems
182 Other Information [Hierarchy] Abstract fac:OtherInformationHierarchy
183 Income Tax Expense (Benefit), Current Concept (Monetary) For Period Debit fac:IncomeTaxExpenseBenefitCurrent
184 Income Tax Expense (Benefit), Deferred Concept (Monetary) For Period Debit fac:IncomeTaxExpenseBenefitDeferred
185 Income (Loss) from Discontinued Operations, Net of Tax, During Phase Out Concept (Monetary) For Period Credit fac:IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut
186 Income (Loss) from Discontinued Operations, Net of Tax, Gain (Loss) on Disposal Concept (Monetary) For Period Credit fac:IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal
187 Income (Loss) from Discontinued Operations, Net of Tax, Provision for Gain (Loss) on Disposal Concept (Monetary) For Period Credit fac:IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal
188 Income (Loss) from Discontinued Operations, Net of Tax, Adjustment to Prior Year Gain (Loss) on Disposal Concept (Monetary) For Period Credit fac:IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal
189 Cost of Revenue, Goods Concept (Monetary) For Period Debit fac:CostOfRevenueGoods
190 Cost of Revenue, Services Concept (Monetary) For Period Debit fac:CostOfRevenueServices
191 Other Comprehensive Income (Loss) Attributable to Parent Concept (Monetary) For Period Credit fac:OtherComprehensiveIncomeLossAttributableToParent
192 Other Comprehensive Income (Loss) Attributable to Noncontrolling Interest Concept (Monetary) For Period Credit fac:OtherComprehensiveIncomeLossAttributableToNoncontrollingInterest
193 Current Assets, Excluding Held For Sale Concept (Monetary) As Of Debit fac:CurrentAssetsExcludingHeldForSale
194 Current Liabilities, Excluding Held For Sale Concept (Monetary) As Of Credit fac:CurrentLiabilitiesExcludingHeldForSale