Disclosure Information
   
Label: Statement of Financial Performance, by Function
Name: StatementOfFinancialPerformanceByFunction
Parent Topic: StatementOfOperations
Documentation: Economic entity income statement (statement of financial performance) by function.
Commentary:
Level: Statement
Concept arrangement pattern: [Roll Up]
Completion state: Active
Status:
Taxonomy Network: http://xbrlsite.azurewebsites.net/2019/frf-sme/role/schedule/level4/StatementOfFinancialPerformanceByFunction
Model structure: XBRL Presentation | Machine Readable | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Statement of Financial Performance, by Function [Table] Table frf-sme:StatementOfFinancialPerformanceByFunctionTable
2 Legal Entity [Axis] Axis frm:LegalEntityAxis
3 Consolidated Entity [Member] Member frm:ConsolidatedEntityMember
4 Report Date [Axis] Axis frm:ReportDateAxis
5 Reporting Scenario [Axis] Axis frm:ReportingScenarioAxis
6 Actual [Member] Member frm:ActualMember
7 Statement of Operations [Line Items] LineItems frf-sme:StatementOfOperationsLineItems
8 Net Income (Loss) [Roll Up] Abstract frf-sme:NetIncomeLossRollUp
9 Income (Loss) from Continuing Operations [Roll Up] Abstract frf-sme:IncomeLossFromContinuingOperationsRollUp
10 Income (Loss) from Continuing Operations Before Tax [Roll Up] Abstract frf-sme:IncomeLossFromContinuingOperationsBeforeTaxRollUp
11 Revenue, Net [Roll Up] Abstract frf-sme:RevenueNetRollUp
12 Sales Revenue, Net Concept (Monetary) For Period Credit frf-sme:SalesRevenueNet
13 Services Revenue, Net Concept (Monetary) For Period Credit frf-sme:ServicesRevenueNet
14 Other Revenue, Net Concept (Monetary) For Period Credit frf-sme:OtherRevenueNet
15 Revenue, Net Concept (Monetary) For Period Credit frf-sme:RevenueNet
16 Expenses [Roll Up] Abstract frf-sme:ExpensesRollUp
17 Cost of Sales Concept (Monetary) For Period Debit frf-sme:CostOfSales
18 Cost of Services Concept (Monetary) For Period Debit frf-sme:CostOfServices
19 Operating Expenses Concept (Monetary) For Period Debit frf-sme:OperatingExpenses
20 Nonoperating Expenses Concept (Monetary) For Period Debit frf-sme:NonoperatingExpenses
21 Expenses Concept (Monetary) For Period Debit frf-sme:Expenses
22 Income (Loss) from Cointinuing Operations Before Tax Concept (Monetary) For Period Credit frf-sme:IncomeLossFromCointinuingOperationsBeforeTax
23 Income Tax Expense (Benefit) Concept (Monetary) For Period Debit frf-sme:IncomeTaxExpenseBenefit
24 Income (Loss) from Continuing Operations After Tax Concept (Monetary) For Period Credit frf-sme:IncomeLossFromContinuingOperationsAfterTax
25 Income (Loss) from Discontinued Operations Concept (Monetary) For Period Credit frf-sme:IncomeLossFromDiscontinuedOperations
26 Net Income (Loss) Concept (Monetary) For Period Credit frf-sme:NetIncomeLoss
Natural Language Business Rules 
Rules for disclosure: disclosures:StatementOfFinancialPerformanceByFunction 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:StatementOfFinancialPerformanceByFunctionTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: frf-sme:NetIncomeLoss
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:StatementOfFinancialPerformanceByFunction
disclosures:StatementOfFinancialPerformanceByFunction drules-arcroles:disclosure-requiresHypercube frf-sme:StatementOfFinancialPerformanceByFunctionTable
disclosures:StatementOfFinancialPerformanceByFunction drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept frf-sme:NetIncomeLoss
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
ABC Economic Entity | GHI Economic Entity | JKL Economic Entity | Sample Economic Entity |

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Creative Commons License
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Last updated: 10/10/2019 8:27:01 AM