Disclosure Information
   
Label: Cash Flow Statement, Direct Method
Name: CashFlowStatementDirectMethod
Parent Topic: StatementOfCashFlow
Documentation: Economic entity cash flow statement using the direct method.
Commentary:
Level: Statement
Concept arrangement pattern: [Component]
Completion state: Active
Status:
Taxonomy Network: http://xbrlsite.azurewebsites.net/2019/frf-sme/role/schedule/level4/CashFlowDirectSchedule
Model structure: XBRL Presentation | Machine Readable | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Cash Flow Statement, Direct Method [Table] Table frf-sme:CashFlowStatementDirectMethodTable
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 Cash Flow Statement, Direct Method [Line Items] LineItems frf-sme:CashFlowStatementDirectMethodLineItems
8 Net Cash Flow [Roll Up] Abstract frf-sme:NetCashFlowRollUp
9 Net Cash Flows from Operating Activities [Roll Up] Abstract frf-sme:NetCashFlowsFromOperatingActivitiesRollUp
10 Proceeds from Taxation Concept (Monetary) For Period Debit frf-sme:ProceedsFromTaxation
11 Payments of Employee Costs Concept (Monetary) For Period Credit frf-sme:PaymentsOfEmployeeCosts
12 Payments of Interest Concept (Monetary) For Period Credit frf-sme:PaymentsOfInterest
13 Net Cash Flow from (used in) Operating Activities Concept (Monetary) For Period Debit frf-sme:NetCashFlowFromUsedInOperatingActivities
14 Net Cash Flows from Investing Activities [Roll Up] Abstract frf-sme:NetCashFlowsFromInvestingActivitiesRollUp
15 Payments for Purchases of Property, Plant, and Equipment Concept (Monetary) For Period Credit frf-sme:PaymentsForPurchasesOfPropertyPlantAndEquipment
16 Proceeds from Sale of Property, Plant, and Equipment Concept (Monetary) For Period Debit frf-sme:ProceedsFromSaleOfPropertyPlantAndEquipment
17 Net Cash Flows from (used in) Investing Activities Concept (Monetary) For Period Debit frf-sme:NetCashFlowsFromUsedInInvestingActivities
18 Net Cash Flows from Financing Activities [Roll Up] Abstract frf-sme:NetCashFlowsFromFinancingActivitiesRollUp
19 Proceeds from Additional Borrowings Concept (Monetary) For Period Debit frf-sme:ProceedsFromAdditionalBorrowings
20 Repayment of Borrowings Concept (Monetary) For Period Credit frf-sme:RepaymentOfBorrowings
21 Net Cash Flows from (used in) Financing Activities Concept (Monetary) For Period Debit frf-sme:NetCashFlowsFromUsedInFinancingActivities
22 Net Cash Flow Concept (Monetary) For Period Debit frf-sme:NetCashFlow
23 Cash and Cash Equivalents Reconciliation [Roll Forward] Abstract frf-sme:CashAndCashEquivalentsReconciliationRollForward
24 Cash and Cash Equivalents, per Cash Flow Statement, Beginning Balance Concept (Monetary) As Of Debit frf-sme:CashAndCashEquivalentsPerCashFlowStatement
25 Net Cash Flow Concept (Monetary) For Period Debit frf-sme:NetCashFlow
26 Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance Concept (Monetary) As Of Debit frf-sme:CashAndCashEquivalentsPerCashFlowStatement
Natural Language Business Rules 
Rules for disclosure: disclosures:CashFlowStatementDirectMethod 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:CashFlowStatementDirectMethodTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: frf-sme:NetCashFlow
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:CashFlowStatementDirectMethod
disclosures:CashFlowStatementDirectMethod drules-arcroles:disclosure-requiresHypercube frf-sme:CashFlowStatementDirectMethodTable
disclosures:CashFlowStatementDirectMethod drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept frf-sme:NetCashFlow
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
This work is licensed under a Creative Commons License.

Last updated: 10/10/2019 8:27:01 AM