To the extent possible under law, the person who associated CC0 with this work has waived all copyright and related or neighboring rights to this work.
| Machine-Readable XBRL |
| # | From | Arcrole (predicate) | To | Comment |
|---|---|---|---|---|
| 1 | cm:Thing | cm-arcroles:class-equivalentClass | cm:FinancialReport | General purpose financial report created under FRF for SMEs. Strict, best practices. |
| 2 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:DocumentInformation | A financial report REQUIRES document information. |
| 3 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:EntityInformation | A financial report REQUIRES entity information. |
| 4 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:StatementOfFinancialPositionClassified | A financial report REQUIRES a balance sheet. |
| 5 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | nfp:Assets | If assets is reported; |
| 6 | nfp:Assets | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:AssetsRollUp | THEN an assets roll up is required. |
| 7 | nfp:NetCashFlow | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:NetCashFlowRollUp | If net cash flow is reported |
| 8 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | nfp:LiabilitiesAndNetAssets | If liabilities and equity are reported; |
| 9 | nfp:LiabilitiesAndNetAssets | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:LiabilitiesAndNetAssetsRollUp | THEN a liabilities and equity roll up is required. |
| 10 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:StatementFinancialPositionLiquidityBasis | A financial report REQUIRES a balance sheet, liquidity basis. |
| 11 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:StatementOfActivities | A financial report REQUIRES an StatementOfActivities. |
| 12 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:StatementOfCashFlows | A financial report REQUIRES a cash flow statement. |
| 13 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:StatementOfActivitiesWithVarianceFromBudget | A financial report MAY an StatementOfActivities with a comparison to budget. |
| 14 | nfp:NetCashFlow | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:CashAndCashEquivlentsSummaryRollForward | PART OF a cash flow statement. |
| 15 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:StatementOfFunctionalExpenses | A financial report MAY an StatementOfFunctionalExpenses. |
| 16 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | nfp:NetCashFlow | PART OF a cash flow statement. |
| 17 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:StatementOfChangesInNetAssets | A financial report MUST contain a statement of changes in net assets |
| 18 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:BasisOfReporting | A financial report REQUIRES the basis of reporting to be explained. |
| 19 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:NatureOfEntity | A financial report REQUIRES the nature of operations of the economic entity to be reported. |
| 20 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:InventoriesNote | A financial report MAY have a inventories note if inventories are reported. |
| 21 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:UseEstimatesPolicies | A financial report MAY have a use of estimates policy. |
| 22 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:DeferredRevenueNote | A financial report MAY have a deferred revenue note if deferred revenue is reported. |
| 23 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:NetAssetsNote | A financial report MAY have a net assets note. |
| 24 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:OtherLiabilitiesNote | A financial report MAY have a other liabilities note if other liabilities is reported. |
| 25 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:NotesPayablePolicies | A financial report MAY have a notes payable policy. |
| 26 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:LongtermDebtNote | A financial report MAY have a long-term debt note if long-term debt is reported. |
| 27 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:SignificantAccountingPolicies | A financial report REQUIRES accounting policies |
| 28 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:OtherAssetsNote | A financial report MAY have a othert assets note if other assets is reported. |
| 29 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:InvestmentsNote | A financial report MAY have a investments note if investments are reported. |
| 30 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:ReceivablesNote | A financial report MAY have a receivables note if receivables are reported. |
| 31 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:CashAndCashEquivalentsNote | A financial report MAY have a cash and cash equivalents note if cash and cash equivalents is reported. |
| 32 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:RevenueRecognitionPolicies | A financial report MAY have a revenue recognition policy. |
| 33 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:PostemploymentBenefitsNote | A financial report MAY have a postemployment benefits note if postemployment benefits is reported. |
| 34 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:PropertyPlantAndEquipmentNote | A financial report MAY have a property, plant, and equipment note if PPE is reported. |
| 35 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:PrepaidExpensesPolicies | A financial report MAY have a prepaid expenses policy. |
| 36 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:CashAndCashEquivalentsPolicies | A financial report MAY have a cash and cash equivalents policy. |
| 37 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:NotesPayableNote | A financial report MAY have a notes payable note if short term notes payable is reported. |
| 38 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:AccountsPayableAndAccruedExpensesNote | A financial report MAY have an accounts payable note if accounts payable is reported. |
| 39 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:PrepaidExpensesNote | A financial report MAY have a prepaid expenses note if prepaid expenses is reported. |
| 40 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:NetAssetsPolicies | A financial report MAY have a net assets policy. |
| 41 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:OtherLiabilitiesPolicies | A financial report MAY have a other liabilities policy. |
| 42 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:PostemploymentBenefitsPolicies | A financial report MAY have a postemployment benefits policy. |
| 43 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:InventoriesPolicies | A financial report MAY have a inventories policy. |
| 44 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:LongtermDebtPolicies | A financial report MAY have a long-term debt policy. |
| 45 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:AccountsPayableAndAccruedExpensesPolicies | A financial report MAY have a accounts payable policy. |
| 46 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:OtherAssetsPolicies | A financial report MAY have a other assets policy. |
| 47 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:ReceivablesPolicies | A financial report MAY have a receivables policy. |
| 48 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:PropertyPlantAndEquipmentPolicies | A financial report MAY have a property, plant and equipment policy. |
| 49 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:InvestmentsPolicies | A financial report MAY have a investments policy. |
| 50 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:DeferredRevenuePolicies | A financial report MAY have a deferred revenue policy. |
| 51 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | nfp:CashAndCashEquivalents | IF a financial report has the line item gaap:CashAndCashEquivalents |
| 52 | nfp:CashAndCashEquivalents | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:CashAndCashEquivalentsSubclassifications | THEN the components of cash and cash equivalents is required. |
| 53 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | nfp:Receivables | IF a financial report has the line item gaap:ReceivablesNet |
| 54 | nfp:Receivables | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:AllowanceForDoubtfulAccountsRollForward | If the line item receivables is reported: THEN the disclosure of the allowance for doubtful accounts is required. |
| 55 | nfp:Receivables | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:ReceivablesSubclassifications | If the line item receivables is reported: THEN the disclosure of the components of receivables is required. |
| 56 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | nfp:Inventories | If a financial report contains the line item gaap:Inventory; |
| 57 | nfp:Inventories | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:InventoriesSubclassifications | If the line item inventory is reproted; THEN the components of invenfory is required to be reported. |
| 58 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | nfp:PropertyPlantAndEquipment | If a financial report contains the line item gaap:PropertyPlantAndEquipment |
| 59 | nfp:PropertyPlantAndEquipment | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:PropertyPlantAndEquipmentNetSubclassifications | If the line item PPE is reported; THEN PPE components is required to be disclosed. |
| 60 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | nfp:AccountsPayableAccruedExpenses | IF the line item payables and accruals is reported. |
| 61 | nfp:AccountsPayableAccruedExpenses | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:AccountsPayableAndAccruedExpensesSubclassifications | THEN a roll up of the components of payables and accruals is required to be reported. |
| 62 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | nfp:OtherAssets | If the line item other assets is reported; |
| 63 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | nfp:Investments | If the line item investments is reported; |
| 64 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | nfp:DefinedBenefitPlansBenefitObligation | If the line item defined benefit plans benefit obligation is reported; |
| 65 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | nfp:ShorttermNotesPayable | If the line item notes payable is reported; |
| 66 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | nfp:LongtermDebt | If the line item Long Term Debt is reported; |
| 67 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | nfp:PrepaidExpenses | If the line item PrepaidExpenses is reported; |
| 68 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | nfp:NetAssetsWithDonorRestrictions | If the line item net asets with donor restrictions assets is reported; |
| 69 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | nfp:OtherLiabilities | If the line item other liabilities is reported; |
| 70 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | nfp:DeferredRevenue | If the line item deferred revenue is reported; |
| 71 | nfp:PrepaidExpenses | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:PrepaidExpensesSubclassifications | THEN a roll up of the subclassifications is required. |
| 72 | nfp:DefinedBenefitPlansBenefitObligation | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:DefinedBenefitPlansBenefitObligation | THEN a roll forward of the defined benefit obligation is required. |
| 73 | nfp:DefinedBenefitPlansBenefitObligation | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:DefinedBenefitPlansFairValueOfPlanAssets | THEN a roll forward of the fair value of plan assets is required. |
| 74 | nfp:DefinedBenefitPlansBenefitObligation | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:DefinedBenefitPlansFundedStatus | THEN a roll up of the funded status is required. |
| 75 | nfp:DeferredRevenue | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:DeferredRevenueSubclassifications | THEN a roll up of the subclassifications is required. |
| 76 | nfp:OtherAssets | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:OtherAssetsSubclassifications | THEN a roll up of the subclassifications is required. |
| 77 | nfp:OtherLiabilities | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:OtherLiabilitiesSubclassifications | THEN a roll up of the subclassifications is required. |
| 78 | nfp:LongtermDebt | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:LongTermDebtSubclassifications | THEN a roll up of the components of long term debt is required to be reported. |
| 79 | nfp:NetAssetsWithDonorRestrictions | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:NetAssetsRollForward | THEN a roll forward of the changes in the account is required. |
| 80 | nfp:ShorttermNotesPayable | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:NotesPayableSubclassifications | THEN a roll up of the subclassifications is required. |
| 81 | nfp:Investments | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:InvestmentsSubclassifications | THEN a roll up of the subclassifications is required. |
| 82 | nfp:LongtermDebt | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:LongTermDebtMaturities | THEN a roll up of the maturities of long term debt is required to be reported. |
To the extent possible under law,
the person who associated CC0
with this work has waived all copyright and related or neighboring
rights to this work.