FRF for SMEs Disclosures (with topics)

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Taxonomy scheme (elements) | Presentation relations (disclosures and topics) | Definition relations (disclosures and topics) | Labels | References | XML Infoset

Line Label Type Reference Name
1 Disclosures Network

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 http://xbrlsite.azurewebsites.net/2019/ipsas/disclosures/role/Disclosures
2 Components of Financial Report Heading AICPA 1 .01-.46 topics:ComponentsOfFinancialReport
3 Face Statements Heading AICPA 2 .10-.15 topics:FaceStatements
4 Statement of Financial Position Topic AICPA 4 .01-.06 topics:StatementOfFinancialPosition
5 Statement of Financial Position, Classified Disclosure AICPA 1 .01-.46 disclosures:StatementOfFinancialPositionClassified
6 Statement of Financial Position, Classified (Alternative) Disclosure AICPA 1 .01-.46 disclosures:StatementOfFinancialPositionClassifiedAlternative
7 Statement of Financial Position, Liquidity Disclosure AICPA 1 .01-.46 disclosures:StatementOfFinancialPositionLiquidity
8 Assets Roll Up Disclosure AICPA 1 .01-.46 disclosures:AssetsRollUp
9 Liabilities and Equity Roll Up Disclosure AICPA 1 .01-.46 disclosures:LiabilitiesAndEquityRollUp
10 Share Capital by Class Disclosure AICPA 1 .01-.46 disclosures:ShareCapitalByClass
11 Statement of Operations Topic AICPA 7 .01-.04 topics:StatementOfOperations
12 Surplus (Deficit) Breakdown Disclosure AICPA 1 .01-.46 disclosures:SurplusDeficitBreakdown
13 Statement of Financial Performance, by Function Disclosure AICPA 1 .01-.46 disclosures:StatementOfFinancialPerformanceByFunction
14 Statement of Financial Performance, Comparison of Budget and Actual Amounts Disclosure AICPA 1 .01-.46 disclosures:StatementOfFinancialPerformanceComparisonOfBudgetAndActual
15 Statement of Changes in Equity Topic AICPA 2 .11 topics:StatementOfChangesInEquity
16 Statement of Changes in Net Assets/Equity Disclosure AICPA 1 .01-.46 disclosures:StatementOfChangesInNetAssetsEquity
17 Prior Period Adjustment Disclosure AICPA 1 .01-.46 disclosures:PriorPeriodAdjustment
18 Statement of Cash Flow Topic AICPA 8 .01-.40 topics:StatementOfCashFlow
19 Cash and Cash Equivalents Roll Forward Disclosure AICPA 2 .01-.46 disclosures:CashAndCashEquivalentsRollForward
20 Cash Flow Statement, Direct Method Disclosure AICPA 2 .01-.46 disclosures:CashFlowStatementDirectMethod
21 Cash Flow Statement, Indirect Method Disclosure AICPA 2 .01-.46 disclosures:CashFlowStatementIndirectMethod
22 Net Cash Flow Roll Up Disclosure AICPA 2 .01-.46 disclosures:NetCashFlowRollUp
23 Nature of Economic Entity Heading AICPA 10 .02 topics:NatureOfEconomicEntity
24 Nature of Operations Topic AICPA 10 .02 topics:NatureOfOperations
25 Nature of Entity Disclosure AICPA 1 .01-.46 disclosures:NatureOfEntity
26 Use of Estimates Topic AICPA 10 .03 topics:UseOfEstimates
27 Concentrations of Risk Topic AICPA 10 .06-.07 topics:ConcentrationsOfRisk
28 Basis of Presentation Heading AICPA 2 .03-.06 topics:BasisOfPresentation
29 Basis of Presentation Disclosure AICPA 1 .01-.46 disclosures:BasisOfPresentation
30 Changes in Accounting Policies Topic AICPA 9 .29-.30 topics:ChangesInAccountingPolicies
31 Changes in Accounting Estimates Topic AICPA 9 .31 topics:ChangesInAccountingEstimates
32 Correction of Prior Period Errors Topic AICPA 9 .32 topics:CorrectionOfPriorPeriodErrors
33 Summary of Significant Accounting Policies Heading AICPA 2 .18-.19 topics:SummaryOfSignificantAccountingPolicies
34 Significant Accounting Policies Disclosure AICPA 1 .01-.46 disclosures:SignificantAccountingPolicies
35 Financial Accounts Heading AICPA 1 .01-.46 topics:FinancialAccounts
36 Property, Plant and Equipment Topic AICPA 14 .21-.26 topics:PropertyPlantAndEquipment
37 Property, Plant, and Equipment, Net Subclassifications Disclosure AICPA 1 .01-.46 disclosures:PropertyPlantAndEquipmentNetSubclassifications
38 Property, Plant, and Equipment, Net Subclassifications (Alternative) Disclosure AICPA 1 .01-.46 disclosures:PropertyPlantAndEquipmentNetSubclassificationsAlternative
39 Property, Plant, and Equipment, Net Reconcilisations Disclosure AICPA 1 .01-.46 disclosures:PropertyPlantAndEquipmentNetReconciliations
40 Property, Plant, and Equipment Estimated Useful Lives By Subclassification Disclosure AICPA 1 .01-.46 disclosures:PropertyPlantAndEquipmentEstimatedUsefulLivesBySubclassification
41 Intangible Assets Topic AICPA 13 .64-.66 topics:IntangibleAssets
42 Equity, Debt, and Other Investments Topic AICPA 11 .23-.25 topics:EquityDebtAndOtherInvestments
43 Inventories Topic AICPA 12 .28-.32 topics:Inventories
44 Inventories Subclassifications Disclosure AICPA 1 .01-.46 disclosures:InventoriesSubclassifications
45 Cash and Cash Equivalents Topic AICPA 8 .05-.10 topics:CashAndCashEquivalents
46 Cash and Cash Equivalents Subclassifications Disclosure AICPA 1 .01-.46 disclosures:CashAndCashEquivalentsSubclassifications
47 Reconciliation of Cash per Balance Sheet and Cash Flow Statement Disclosure AICPA 1 .01-.46 disclosures:ReconciliationOfCashSummary
48 Reconciling Items of Cash and Cash Equivalents Disclosure AICPA 1 .01-.46 disclosures:ReconcilingItemsOfCashAndCashEquivalents
49 Revenue Topic AICPA 19 .26-.33 topics:Revenue
50 Revenue Detail by Customer Disclosure AICPA 1 .01-.46 disclosures:RevenueDetailByCustomer
51 Equity Topic AICPA 18 .38-.40 topics:Equity
52 Income Taxes Topic AICPA 21 .60-.66 topics:IncomeTaxes
53 Receivables Topic AICPA 4 .03 topics:Receivables
54 Debt Topic AICPA 5 .10-.12 topics:Debt
55 Long-Term Debt Maturities Disclosure AICPA 1 .01-.46 disclosures:LongTermDebtMaturities
56 Long-Term Debt Subclassifications Disclosure AICPA 1 .01-.46 disclosures:LongTermDebtSubclassifications
57 Financial Assets Topic AICPA 6 .11-.12 topics:FinancialAssets
58 Financial Liabilities Topic AICPA 6 .15-.20 topics:FinancialLiabilities
59 Broad Transactions Heading AICPA 2 .20-.26 topics:BroadTransactions
60 Commitments Topic AICPA 16 .02-.03 topics:Commitments
61 Contingencies Topic AICPA 17 .13-.18 topics:Contingencies
62 Business Combinations Topic AICPA 28 .59-.63 topics:BusinessCombinations
63 Cash Flow Supplemental Information Topic AICPA 8 .36 topics:CashFlowSupplementalInformation
64 Dividends Topic AICPA 18 .12-.14 topics:Dividends
65 Disposal of Long-lived Assets Topic AICPA 15 .24 topics:DisposalsOfLongLivedAssets
66 Discontinued Operations Topic AICPA 15 .25 topics:DiscontinuedOperations
67 Retirement and Other Postemployment Benefits Topic AICPA 20 .01-.51 topics:RetirementAndOtherPostemploymentBenefits
68 Leases Topic AICPA 25 .69-.75 topics:Leases
69 Subsequent Events Topic AICPA 27 .10-.13 topics:SubsequentEvents
70 Guarantees Topic AICPA 17 .38-.40 topics:Guarantees
71 Subsidiaries Topic AICPA 22 .01-.14 topics:Subsidiaries
72 Segment Revenue Disclosure AICPA 1 .01-.46 disclosures:SegmentRevenue
73 Segment Result Disclosure AICPA 1 .01-.46 disclosures:SegmentResult
74 Segment Assets Disclosure AICPA 1 .01-.46 disclosures:SegmentAssets
75 Segment Liabilities Disclosure AICPA 1 .01-.46 disclosures:SegmentLiabilities
76 Segment Other Information Disclosure AICPA 1 .01-.46 disclosures:SegmentOtherInformation
77 Consolidated Financial Statements Topic AICPA 23 .02-.22 topics:ConsolidatedFinancialStatements
78 Noncontrolling Interests Topic AICPA 23 .23-.30 topics:NoncontrollingInterests
79 Interests in Joint Ventures Topic AICPA 24 .22-.27 topics:InterestsInJointVentures
80 Related Party Transactions Topic AICPA 26 .08-.15 topics:RelatedPartyTransactions
81 New Basis (Push-down) Accounting Topic AICPA 29 .17-.18 topics:NewBasisPushDownAccounting
82 Nonmonetary Transactions Topic AICPA 30 .13 topics:NonmonetaryTransactions
83 Foreign Currency Translation Topic AICPA 31 .13 topics:ForeignCurrencyTranslation
84 Document and Entity Information Heading TEMP topics:DocumentAndEntityInformation
85 Document Information Disclosure AICPA 1 .01-.46 disclosures:DocumentInformation
86 Entity Information Disclosure AICPA 1 .01-.46 disclosures:EntityInformation

Last updated: 10/10/2019 8:27:00 AM