Reporting Checklist, XASB, Process Flow

STEP #1: Process - Required disclosures (fromName=fro:FinancialReport; arcrole=rules-arcroles:financialReport-requiresDisclosure)

# From Arcrole (predicate) To Comment
1 fro:FinancialReport rules-arcroles:financialReport-requiresDisclosure disclosures:DocumentInformation A financial report REQUIRES document information.
2 fro:FinancialReport rules-arcroles:financialReport-requiresDisclosure disclosures:EntityInformation A financial report REQUIRES entity information.
3 fro:FinancialReport rules-arcroles:financialReport-requiresDisclosure disclosures:FinancialHighlights A financial report REQUIRES financial highlights in the XASB reporting scheme.
4 fro:FinancialReport rules-arcroles:financialReport-requiresDisclosure disclosures:BalanceSheet A financial report REQUIRES a balance sheet.
5 fro:FinancialReport rules-arcroles:financialReport-requiresDisclosure disclosures:IncomeStatement A financial report REQUIRES an income statement.
6 fro:FinancialReport rules-arcroles:financialReport-requiresDisclosure disclosures:CashFlowStatementDirectMethod A financial report REQUIRES a cash flow statement.
7 fro:FinancialReport rules-arcroles:financialReport-requiresDisclosure disclosures:StatementOfChangesInEquity A financial report MUST contain a statement of changes in equity.
8 fro:FinancialReport rules-arcroles:financialReport-requiresDisclosure disclosures:SignificantAccountingPolicies A financial report REQUIRES accounting policies
9 fro:FinancialReport rules-arcroles:financialReport-requiresDisclosure disclosures:NatureOfOperations A financial report REQUIRES the nature of operations of the economic entity to be reported.
10 fro:FinancialReport rules-arcroles:financialReport-requiresDisclosure disclosures:BasisOfReporting A financial report REQUIRES the basis of reporting to be explained.

STEP #2: LOOK FOR - Line items where disclosures required if specific line item is reported (fromName=fro:FinancialReport; arcrole=rules-arcroles:financialReport-reportsConcept)

# From Arcrole (predicate) To Comment
1 fro:FinancialReport rules-arcroles:financialReport-reportsConcept gaap:ReceivablesNet IF a financial report has the line item gaap:ReceivablesNet
2 fro:FinancialReport rules-arcroles:financialReport-reportsConcept gaap:CashAndCashEquivalents IF a financial report has the line item gaap:CashAndCashEquivalents
3 fro:FinancialReport rules-arcroles:financialReport-reportsConcept gaap:PreferredStock If a financial report has the line item gaap:PreferredStock
4 fro:FinancialReport rules-arcroles:financialReport-reportsConcept gaap:CommonStock If a financial report has the line item gaap:CommonStock
5 fro:FinancialReport rules-arcroles:financialReport-reportsConcept gaap:Inventory If a financial report contains the line item gaap:Inventory;
6 fro:FinancialReport rules-arcroles:financialReport-reportsConcept gaap:PayablesAndAccruals IF the line item payables and accruals is reported.
7 fro:FinancialReport rules-arcroles:financialReport-reportsConcept gaap:InvestmentsAtCost IF the line item investments is reported.
8 fro:FinancialReport rules-arcroles:financialReport-reportsConcept gaap:PrepaidExpenses IF the line item prepaid expenses is reported.
9 fro:FinancialReport rules-arcroles:financialReport-reportsConcept gaap:PropertyPlantAndEquipmentNet If a financial report contains the line item gaap:PropertyPlantAndEquipment
10 fro:FinancialReport rules-arcroles:financialReport-reportsConcept gaap:LongTermDebt If the line item Long Term Debt is reported;
11 fro:FinancialReport rules-arcroles:financialReport-reportsConcept gaap:OtherLiabilitiesCurrent If the line item other liabilities noncurrent is reported.
12 fro:FinancialReport rules-arcroles:financialReport-reportsConcept gaap:OtherAssetsNoncurrent If the line item other assets noncurrent is reported.
13 fro:FinancialReport rules-arcroles:financialReport-reportsConcept gaap:IncomeTaxExpenseBenefit IF income tax expense (benfit) is reported.
14 fro:FinancialReport rules-arcroles:financialReport-reportsConcept gaap:Assets If assets is reported;
15 fro:FinancialReport rules-arcroles:financialReport-reportsConcept gaap:LiabilitiesAndEquity If liabilities and equity are reported;

STEP #3: Process - Required disclosures for reported line item (fromName<>fro:FinancialReport; arcrole=rules-arcroles:reportingLineItem-requiresDisclosure)

# From Arcrole (predicate) To Comment
1 gaap:CashAndCashEquivalents rules-arcroles:reportingLineItem-requiresDisclosure disclosures:CashCashEquivalentsComponents THEN the components of cash and cash equivalents is required.
2 gaap:CashAndCashEquivalents rules-arcroles:reportingLineItem-requiresDisclosure disclosures:ReconciliationOfCashSummary IF a financial report has the line item gaap:CashAndCashEquivalents; the a reconciliation of cash and cash equivalents per the balance sheet and per the cash flow statement is required. (This would be better if the test was forBOTH concepts.
3 gaap:PreferredStock rules-arcroles:reportingLineItem-requiresDisclosure disclosures:PreferredStockChanges If a financial report has the line item gaap:PreferredStock; then the disclosures:PreferredStockChanges is required.
4 gaap:PreferredStock rules-arcroles:reportingLineItem-requiresDisclosure disclosures:StatementOfChangesInEquityPreferredStockByClass If a financial report has the line item gaap:PreferredStock; then the disclosures:StatementOfChangesInEquityPreferredStockByClass is required.
5 gaap:PreferredStock rules-arcroles:reportingLineItem-requiresDisclosure disclosures:PreferredStockByClass If a financial report has the line item gaap:PreferredStock; then the disclosures:PreferredStockByClass is required.
6 gaap:CommonStock rules-arcroles:reportingLineItem-requiresDisclosure disclosures:CommonStockByClass If a financial report has the line item gaap:CommonStock; then the disclosures:CommonStockByClass is required.
7 gaap:CommonStock rules-arcroles:reportingLineItem-requiresDisclosure disclosures:EarningsPerShareSummary If a financial report has the line item gaap:CommonStock; THEN the disclosure:EarningsPerShareSummary is required
8 gaap:CommonStock rules-arcroles:reportingLineItem-requiresDisclosure disclosures:StatementOfChangesInEquityCommonStockByClass If a financial report has the line item gaap:CommonStock; THEN the disclosures:StatementOfChangesInEquityCommonStockByClass is required.
9 gaap:ReceivablesNet rules-arcroles:reportingLineItem-requiresDisclosure disclosures:ReceivablesDetailsCurrentNoncurrent If the line item receivables is reported: THEN the disclosure of the current/noncurrent portions of receivables is required.
10 gaap:ReceivablesNet rules-arcroles:reportingLineItem-requiresDisclosure disclosures:ReceivablesDetailsGrossNet If the line item receivables is reported: THEN the disclosure of the net/gross portions of receivables is required.
11 gaap:ReceivablesNet rules-arcroles:reportingLineItem-requiresDisclosure disclosures:ReceivablesDetailsByCompoment If the line item receivables is reported: THEN the disclosure of the components of receivables is required.
12 gaap:Inventory rules-arcroles:reportingLineItem-requiresDisclosure disclosures:InventoryComponents If the line item inventory is reproted; THEN the components of invenfory is required to be reported.
13 gaap:PrepaidExpenses rules-arcroles:reportingLineItem-requiresDisclosure disclosures:PrepaidExpenses THEN a roll up of prepaid expense components is required.
14 gaap:InvestmentsAtCost rules-arcroles:reportingLineItem-requiresDisclosure disclosures:Investment THEN a list of investment details is required to be reported.
15 gaap:PayablesAndAccruals rules-arcroles:reportingLineItem-requiresDisclosure disclosures:PayablesAccrualsComponents THEN a roll up of the components of payables and accruals is required to be reported.
16 gaap:PropertyPlantAndEquipmentNet rules-arcroles:reportingLineItem-requiresDisclosure disclosures:PropertyPlantEquipmentEstimatedUsefulLives If the line item PPE is reported; THEN PPE estimated useful lives is required to be disclosed.
17 gaap:PropertyPlantAndEquipmentNet rules-arcroles:reportingLineItem-requiresDisclosure disclosures:PropertyPlantEquipmentComponents If the line item PPE is reported; THEN PPE components is required to be disclosed.
18 gaap:PropertyPlantAndEquipmentNet rules-arcroles:reportingLineItem-requiresDisclosure disclosures:PropertyPlantEquipmentRollForward If the line item PPE is reported; THEN PPE roll forward is required to be disclosed.
19 gaap:LongTermDebt rules-arcroles:reportingLineItem-requiresDisclosure disclosures:LongTermDebtCurrentNoncurrentPortions If the line item Long Term Debt is reported; THEN LTD current/noncurrent portions are required to be disclosed
20 gaap:LongTermDebt rules-arcroles:reportingLineItem-requiresDisclosure disclosures:LongTermDebtComponents If the line item Long Term Debt is reported; THEN LTD components are required to be disclosed
21 gaap:LongTermDebt rules-arcroles:reportingLineItem-requiresDisclosure disclosures:LongTermDebtInstruments If the line item Long Term Debt is reported; THEN LTD instruments are required to be disclosed
22 gaap:LongTermDebt rules-arcroles:reportingLineItem-requiresDisclosure disclosures:LongTermDebtMaturities If the line item Long Term Debt is reported; THEN LTD instruments are required to be disclosed
23 gaap:OtherLiabilitiesCurrent rules-arcroles:reportingLineItem-requiresDisclosure disclosures:OtherLiabilitiesCurrentAndNoncurrent THEN a roll up of current and noncurrent other liabilities is required to be reported.
24 gaap:OtherAssetsNoncurrent rules-arcroles:reportingLineItem-requiresDisclosure disclosures:OtherAssetsCurrentAndNoncurrenPortions THEN a roll up of current and noncurrent other assets is required to be reported.
25 gaap:IncomeTaxExpenseBenefit rules-arcroles:reportingLineItem-requiresDisclosure disclosures:IncomeTaxExpenseBenefitComponents THEN income tax components is required to be disclosed.
26 gaap:Assets rules-arcroles:reportingLineItem-requiresDisclosure disclosures:AssetsRollUp THEN an assets roll up is required.
27 gaap:LiabilitiesAndEquity rules-arcroles:reportingLineItem-requiresDisclosure disclosures:LiabilitiesAndEquityRollUp THEN a liabilities and equity roll up is required.

STEP #4: Process - Other disclosures which might exist, cannot determine if they are required or not (fromName=fro:FinancialReport; arcrole=rules-arcroles:financialReport-possibleDisclosure)

# From Arcrole (predicate) To Comment
1 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:LeaseholdLandAndBuilding A financial report MAY contain the disclosure of leasehold land and buildings.
2 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:RelatedPartyTransaction A financial report MAY contain the dislosure of related party transactions
3 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:SubsequentEvent A financial report MAY contain the dislosure of susequent events
4 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:BusinessSegments A financial report MAY contain the disclosure of business segments.
5 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:DirectorCompensation A financial report MAY contain the disclosure of director compensation.
6 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:DirectorCompensationOptionsGranted A financial report MAY contain the disclosure of options granted to directors.
7 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:EarningsPerShareSummary A financial report MAY contain the disclosure of earnings per share.
8 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:EntityAddress A financial report MAY contain the disclosure of the address of the entity.
9 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:ShareOwnershipPlanStockOptionsOutstanding A financial report MAY contain the disclosure of share ownership plans.
10 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:BuildingsRollForward A financial report MAY contain a buildings roll forward.
11 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:FurnitureAndFixturesRollForward A financial report MAY contain a furniture and fixtures roll forward.
12 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:LandRollForward A financial report MAY contain a land roll forward.
13 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:OtherPropertyPlantAndEquipmentRollForward A financial report MAY contain a other property plant and equipment roll forward.
14 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:StatementChangesInEquityPriorPeriodAdjustments A financial report MAY contain an equity prior period adjustment.
15 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:SalesAnalysisByCustomer A financial report MAY contain a sales analysis by customer.
16 fro:FinancialReport rules-arcroles:financialReport-possibleDisclosure disclosures:VarianceAnalysisGrossProfit A financial report MAY contain a variance analysis.

STEP #5: Process - Alternatives for other disclosures (arcrole=rules-arcroles:disclosure-allowedAlternativeDisclosure)

# From Arcrole (predicate) To Comment

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