| Disclosure Information: Statement of Changes in Equity |
| Label: | Statement of Changes in Equity |
| Name: | StatementOfChangesInEquity |
| Parent Topic: | StatementOfChangesInEquity |
| Documentation: | Economic entity statement of changes in net assets/equity in total. |
| Commentary: | |
| Level: | Statement |
| Concept arrangement pattern: | [Roll Forward] |
| Completion state: | Step2 |
| Status: | OK |
| Templates: | |
| Exemplars: | Example |
| Taxonomy Network: | https://accounting.auditchain.finance/mini/role/level4/ChangesInEquity |
| Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable |
| Line | Label | Object Class (Data type) | Period Type | Balance | Report Element Name |
|---|---|---|---|---|---|
| 1 | Statement of Changes in Equity [Hypercube] | Table | mini:StatementOfChangesInEquityHypercube | ||
| 2 | Statement of Changes in Equity [Line Items] | LineItems | mini:StatementOfChangesInEquityLineItems | ||
| 3 | Equity [Roll Forward] | Abstract | mini:EquityRollForward | ||
| 4 | Equity, Beginning Balance | Concept (Monetary) | As Of | Credit | mini:Equity |
| 5 | Net Income (Loss) | Concept (Monetary) | For Period | Credit | mini:NetIncomeLoss |
| 6 | Equity, Ending Balance | Concept (Monetary) | As Of | Credit | mini:Equity |
| Business Rules for Disclosure: Controlled Natural Language |
Rules for disclosure: disclosures:StatementOfChangesInEquity
This disclosure:
- MUST be represented as using the Hypercube: mini:StatementOfChangesInEquityHypercube
- MUST be represented as the Concept Arrangement Pattern: cm:RollForward
- cm:RollForward REQUIRES balance/instant concept: mini:Equity
|
| Business Rules for Disclosure: Machine-Readable |
| From | Arcrole (predicate) | To |
|---|---|---|
| cm:Thing | cm-arcroles:class-equivalentClass | disclosures:StatementOfChangesInEquity |
| disclosures:StatementOfChangesInEquity | drules-arcroles:disclosure-requiresHypercube | mini:StatementOfChangesInEquityHypercube |
| disclosures:StatementOfChangesInEquity | drules-arcroles:disclosure-hasConceptArrangementPattern | cm:RollForward |
| cm:RollForward | drules-arcroles:conceptArrangementPattern-requiresConcept | mini:Equity |
| Exemplars Available for Disclosure: Machine-Readable |
| Entity Name and Text Block or Detailed Disclosure |
|---|
| Visual example |
| Example |
Last updated: 4/23/2021 1:46:31 PM