Report Element Properties

Report Standard Label	Net Cash Flow
Documentation	Implied by use of term in FRF for SMEs documenation as referenced and by use in common practice. Explicitly defined by IPSAS using label 'Cash Fllow'. Alternative term used in FRF for SMEs illustrative financial statement is 'Net increase (decrease) in cash and cash equivalents.'
Report Element Class	Concept
Prefix (From Taxonomy)	core
Balance Type	Debit
Period Type	For Period (duration)
Data Type	Monetary (xbrli:monetaryItemType )
Name	core:NetCashFlow
ID	core_NetCashFlow

Labels of Report Element

From	Role	Label	Lang
core	Standard label	Net Cash Flow	en

References of Report Element

Publisher	Reference Name	Reference Information
AICPA	FRF for SMEs	Chapter: 8 URIDate: 20-09-02 URI: https://www.aicpa.org/content/dam/aicpa/interestareas/frc/accountingfinancialreporting/pcfr/downloadabledocuments/frf-sme/frf-smes-framework.pdf#page=50 Section: .22