| # | Label | Data Type | Period Type | Balance Type | Prefix | Standard label, Documentation, References, Concept name | Count | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Assets | Monetary | As Of (instant) | Debit | core |
Filer label: Assets
Documentation: Assets are economic resources controlled by an entity as a result of past transactions
or events and from which future economic benefits may be obtained.
References:
Name:
core:Assets
|
4 | ||||||
| 2 | Current Assets | Monetary | As Of (instant) | Debit | core |
Filer label: Current Assets
Documentation: Current assets should include those assets ordinarily realizable within one year from
the date of the statement of financial position or within the normal operating cycle,
when the normal operating cycle is longer than a year.
References:
Name:
core:CurrentAssets
|
2 | ||||||
| 3 | Current Liabilities | Monetary | As Of (instant) | Credit | core |
Filer label: Current Liabilities
Documentation: Current liabilities should include amounts payable within one year from the date of
the statement of financial position or within the normal operating cycle, when the
normal operating cycle is longer than a year. The normal operating cycle should correspond
with that used for current assets.
References:
Name:
core:CurrentLiabilities
|
2 | ||||||
| 4 | Distributions to Owners | Monetary | For Period (duration) | Debit | core |
Filer label: Distributions to Owners
Documentation: Net income is the residual amount after expenses and losses are deducted from revenues
and gains. Net income generally includes all transactions and events increasing or
decreasing the equity of the entity, except those that result from equity contributions
and distributions.
References:
|
3 | ||||||
| 5 | Equity | Monetary | As Of (instant) | Credit | core |
Filer label: Equity
Documentation: Equity is the ownership interest in the assets of an entity after deducting its liabilities.
References:
Name:
core:Equity
|
4 | ||||||
| 6 | Equity Attributable to Controlling Interest | Monetary | As Of (instant) | Credit | core |
Filer label: Equity Attributable to Controlling Interest
Documentation: Portion of equity attributable to controlling interest of economic entity.
References: NONE
|
2 | ||||||
| 7 | Equity Attributable to Noncontrolling Interest | Monetary | As Of (instant) | Credit | core |
Filer label: Equity Attributable to Noncontrolling Interest
Documentation: Portion of equity attributable to noncontrolling interest of economic entity.
References: NONE
|
2 | ||||||
| 8 | Expenses | Monetary | For Period (duration) | Debit | core |
Filer label: Expenses
Documentation: Expenses are decreases in economic resources, either by way of outflows or reductions
of assets or incurrence of liabilities, resulting from an entity’s ordinary revenue-generating
or service delivery activities.
References:
Name:
core:Expenses
|
3 | ||||||
| 9 | Gains | Monetary | For Period (duration) | Credit | core |
Filer label: Gains
Documentation: Gains are increases in equity from peripheral or incidental transactions and events
affecting an entity and from all other transactions, events, and circumstances affecting
the entity, except those that result from revenues or equity contributions.
References:
Name:
core:Gains
|
3 | ||||||
| 10 | Income from Ordinary Activities of Entity | Monetary | For Period (duration) | Credit | core |
Filer label: Income from Ordinary Activities of Entity
Documentation: Revenues and expenses from ordinary activities of an economic entity.
References: NONE
|
2 | ||||||
| 11 | Income from Peripheral or Incidental Transactions of Entity | Monetary | For Period (duration) | Credit | core |
Filer label: Income from Peripheral or Incidental Transactions of Entity
Documentation: Gains and losses from peripheral or incidental transactions of an economic entity.
References: NONE
|
2 | ||||||
| 12 | Investments by Owners | Monetary | For Period (duration) | Credit | core |
Filer label: Investments by Owners
Documentation: Net income is the residual amount after expenses and losses are deducted from revenues
and gains. Net income generally includes all transactions and events increasing or
decreasing the equity of the entity, except those that result from equity contributions
and distributions.
References:
Name:
core:InvestmentsByOwners
|
3 | ||||||
| 13 | Liabilities | Monetary | As Of (instant) | Credit | core |
Filer label: Liabilities
Documentation: Liabilities are obligations of an entity arising from past transactions or events,
the settlement of which may result in the transfer or use of assets, provision of
services, or other yielding of economic benefits in the future.
References:
Name:
core:Liabilities
|
3 | ||||||
| 14 | Liabilities and Equity | Monetary | As Of (instant) | Credit | core |
Filer label: Liabilities and Equity
Documentation: Derived by rule of induction from existence of element 'Liabilities' and element 'Equity'.
References:
|
3 | ||||||
| 15 | Losses | Monetary | For Period (duration) | Debit | core |
Filer label: Losses
Documentation: Losses are decreases in equity from peripheral or incidental transactions and events
affecting an entity and from all other transactions, events, and circumstances affecting
the entity, except those that result from expenses or distributions of equity.
References:
Name:
core:Losses
|
3 | ||||||
| 16 | Net Cash Flow | Monetary | For Period (duration) | Debit | core |
Filer 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.' Further, implied by requiring that the statement of
cash flows should report cash flows during the period classified by operating, investing,
and financing activities.
References:
Name:
core:NetCashFlow
|
3 | ||||||
| 17 | Net Cash Flow from Financing Activities | Monetary | For Period (duration) | Debit | core |
Filer label: Net Cash Flow from Financing Activities
Documentation: The statement of cash flows should report cash flows during the period classified by
operating, investing, and financing activities.
References: NONE
|
2 | ||||||
| 18 | Net Cash Flow from Investing Activities | Monetary | For Period (duration) | Debit | core |
Filer label: Net Cash Flow from Investing Activities
Documentation: The statement of cash flows should report cash flows during the period classified by
operating, investing, and financing activities.
References: NONE
|
2 | ||||||
| 19 | Net Cash Flow from Operating Activities | Monetary | For Period (duration) | Debit | core |
Filer label: Net Cash Flow from Operating Activities
Documentation: The statement of cash flows should report cash flows during the period classified by
operating, investing, and financing activities.
References: NONE
|
2 | ||||||
| 20 | Net Income | Monetary | For Period (duration) | Credit | core |
Filer label: Net Income
Documentation: Net income is the residual amount after expenses and losses are deducted from revenues
and gains. Net income generally includes all transactions and events increasing or
decreasing the equity of the entity, except those that result from equity contributions
and distributions.
References:
Name:
core:NetIncome
|
4 | ||||||
| 21 | Noncurrent Assets | Monetary | As Of (instant) | Debit | core |
Filer label: Noncurrent Assets
Documentation: Not explicitly defined, however deduced to be all other Assets not calssified as Current
Assets.
References: NONE
Name:
core:NoncurrentAssets
|
2 | ||||||
| 22 | Noncurrent Liabilities | Monetary | As Of (instant) | Credit | core |
Filer label: Noncurrent Liabilities
Documentation: Not explicitly defined, however deduced to be all other Liabilities not calssified
as Current Liabilities.
References: NONE
|
2 | ||||||
| 23 | Revenues | Monetary | For Period (duration) | Credit | core |
Filer label: Revenues
Documentation: Revenues are increases in economic resources, either by way of inflows or enhancements
of assets or reductions of liabilities, resulting from the ordinary activities of
an entity.
References:
Name:
core:Revenues
|
3 |