Component: (Network and Table) | |
---|---|
Network | 1400 - Statement - Changes in Equity (http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfEquitySchedule) |
Table | Statement of Changes in Equity [Table] |
Reporting Entity [Axis] | 1234567890 (http://regulator.gov/id) |
Legal Entity [Axis] | Consolidated Entity [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Statement of Changes in Equity [Line Items] | Report Date [Axis] | Period [Axis] | |
---|---|---|---|
2020-01-01 - 2020-12-31 | 2019-01-01 - 2019-12-31 | ||
Component: (Network and Table) | |
---|---|
Network |
1400 - Statement - Changes in Equity
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfEquitySchedule)
|
Table | Statement of Changes in Equity [Table] |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 |
Statement of Changes in Equity [Table]
|
[Table] | ipsas:StatementOfChangesInEquityTable | ||
2 |
Legal Entity [Axis]
|
[Axis] | frm:LegalEntityAxis | ||
3 |
Consolidated Entity [Member]
|
[Member] | frm:ConsolidatedEntityMember | ||
4 |
Report Date [Axis]
|
[Axis] | frm:ReportDateAxis | ||
5 |
Reported as of March 18, 2020 [Member]
|
[Member] | company:ReportedAsOfMarch182020Member | ||
6 |
Reporting Scenario [Axis]
|
[Axis] | frm:ReportingScenarioAxis | ||
7 |
Actual [Member]
|
[Member] | frm:ActualMember | ||
8 |
Statement of Changes in Equity [Line Items]
|
[Line Items] | ipsas:StatementOfChangesInEquityLineItems | ||
9 |
Share Capital Reconciliation [Roll Forward]
|
[Abstract] | ipsas:ShareCapitalReconciliationRollForward | ||
10 |
Share Capital, Opening Balance
|
[Concept] Monetary | As Of | Credit | ipsas:ShareCapital |
11 |
Share Capital, Contributions
|
[Concept] Monetary | For Period | Credit | ipsas:ShareCapitalContributions |
12 |
Share Capital, Distributions
|
[Concept] Monetary | For Period | Debit | ipsas:ShareCapitalDistributions |
13 |
Share Capital, Other Increase (Decrease)
|
[Concept] Monetary | For Period | Credit | ipsas:ShareCapitalOtherIncreaseDecrease |
14 |
Share Capital, Closing Balance
|
[Concept] Monetary | As Of | Credit | ipsas:ShareCapital |
15 |
Reserves Reconciliation [Roll Forward]
|
[Abstract] | ipsas:ReservesReconciliationRollForward | ||
16 |
Reserves, Opening Balance
|
[Concept] Monetary | As Of | Credit | ipsas:Reserves |
17 |
Gain on Property Revaluation
|
[Concept] Monetary | For Period | Credit | ipsas:GainOnPropertyRevaluation |
18 |
Loss on Revaluation of Investments
|
[Concept] Monetary | For Period | Credit | ipsas:LossOnRevaluationOfInvestments |
19 |
Exchange Differences on Translation of Foriegn Operations
|
[Concept] Monetary | For Period | Debit | ipsas:ExchangeDifferencesOnTranslationOfForiegnOperations |
20 |
Reserves, Other Increase (Decrease)
|
[Concept] Monetary | For Period | Credit | ipsas:ReservesOtherIncreaseDecrease |
21 |
Reserves, Closing Balance
|
[Concept] Monetary | As Of | Credit | ipsas:Reserves |
22 |
Accumulated Surpluses (Deficits) Reconciliation [Roll Forward]
|
[Abstract] | ipsas:AccumulatedSurplusesDeficitsReconciliationRollForward | ||
23 |
Accumulated Surpluses (Deficits), Opening Balance
|
[Concept] Monetary | As Of | Credit | ipsas:AccumulatedSurplusesDeficits |
24 |
Surplus (Deficit) Attributable to Owners of Controlling Entity
|
[Concept] Monetary | For Period | Credit | ipsas:SurplusDeficitAttributableToOwnersControllingEntity |
25 |
Dividends Paid
|
[Concept] Monetary | For Period | Debit | ipsas:DividendsPaid |
26 |
Accumulated Surpluses (Deficits), Other Increase (Decrease)
|
[Concept] Monetary | For Period | Credit | ipsas:AccumulatedSurplusesDeficitsOtherIncreaseDecrease |
27 |
Accumulated Surpluses (Deficits), Closing Balance
|
[Concept] Monetary | As Of | Credit | ipsas:AccumulatedSurplusesDeficits |
28 |
Noncontrolling Interest Reconciliation [Roll Forward]
|
[Abstract] | ipsas:NoncontrollingInterestReconciliationRollForward | ||
29 |
Noncontrolling Interest, Opening Balance
|
[Concept] Monetary | As Of | Credit | ipsas:NoncontrollingInterest |
30 |
Surplus (Deficit) Attributable to Noncontrolling Interest
|
[Concept] Monetary | For Period | Credit | ipsas:SurplusDeficitAttributableToNoncontrollingInterest |
31 |
Noncontrolling Interest, Other Increase (Decrease)
|
[Concept] Monetary | For Period | Credit | ipsas:NoncontrollingInterestOtherIncreaseDecrease |
32 |
Noncontrolling Interest, Closing Balance
|
[Concept] Monetary | As Of | Credit | ipsas:NoncontrollingInterest |
33 |
Net Assets/Equity Reconciliation [Roll Forward]
|
[Abstract] | ipsas:NetAssetsEquityReconciliationRollForward | ||
34 |
Equity, Opening Balance
|
[Concept] Monetary | As Of | Credit | ipsas:Equity |
35 |
Gain on Property Revaluation
|
[Concept] Monetary | For Period | Credit | ipsas:GainOnPropertyRevaluation |
36 |
Loss on Revaluation of Investments
|
[Concept] Monetary | For Period | Credit | ipsas:LossOnRevaluationOfInvestments |
37 |
Exchange Differences on Translation of Foriegn Operations
|
[Concept] Monetary | For Period | Debit | ipsas:ExchangeDifferencesOnTranslationOfForiegnOperations |
38 |
Share Capital, Contributions
|
[Concept] Monetary | For Period | Credit | ipsas:ShareCapitalContributions |
39 |
Share Capital, Distributions
|
[Concept] Monetary | For Period | Debit | ipsas:ShareCapitalDistributions |
40 |
Dividends Paid
|
[Concept] Monetary | For Period | Debit | ipsas:DividendsPaid |
41 |
Surplus (Deficit)
|
[Concept] Monetary | For Period | Credit | ipsas:SurplusDeficit |
42 |
Other Increase (Decrease) in Equity
|
[Concept] Monetary | For Period | Credit | ipsas:OtherIncreaseDecreaseInEquity |
43 |
Equity, Closing Balance
|
[Concept] Monetary | As Of | Credit | ipsas:Equity |
Component: (Network and Table) | |
---|---|
Network | 1400 - Statement - Changes in Equity (http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfEquitySchedule) |
Table | Statement of Changes in Equity [Table] |
Component: (Network and Table) | |
---|---|
Network |
1400 - Statement - Changes in Equity
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfEquitySchedule)
|
Table | Statement of Changes in Equity [Table] |
# | Label | Result | Rule |
---|---|---|---|
1 | BF, Part 2: Changes in Equity ADDITIONAL PAID IN CAPITAL
(ASSERTION_IPSAS_RollForward_Reserves)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 - $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd |
2 | BF, Part 2: Changes in Equity ADDITIONAL PAID IN CAPITAL
(ASSERTION_IPSAS_RollForward_Reserves)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 - $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd |
3 | BF, Part 2: Changes in Equity AccumulatedSurplusesDeficits
(ASSERTION_IPSAS_RollForward_ChangesInEquity_AccumulatedSurplusesDeficits)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd |
4 | BF, Part 2: Changes in Equity AccumulatedSurplusesDeficits
(ASSERTION_IPSAS_RollForward_ChangesInEquity_AccumulatedSurplusesDeficits)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd |
5 | BF, Part 2: Changes in Equity Noncontrolling Interest
(ASSERTION_IPSAS_RollForward_ChangesInEquity_NoncontrollingInterest)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 = $VARIABLE_BalanceEnd |
6 | BF, Part 2: Changes in Equity Noncontrolling Interest
(ASSERTION_IPSAS_RollForward_ChangesInEquity_NoncontrollingInterest)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 = $VARIABLE_BalanceEnd |
7 | BF, Part 2: Changes in Equity COMMON STOCK
(ASSERTION_IPSAS_RollForward_ChangesInEquity_ShareCapital)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd |
8 | BF, Part 2: Changes in Equity COMMON STOCK
(ASSERTION_IPSAS_RollForward_ChangesInEquity_ShareCapital)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd |
9 | BF, Part 2: Changes in Equity TOTAL
(ASSERTION_IPSAS_RollForward_ChangesInEquity_Equity)
|
Pass | $Equity_Ending = $Equity_Beginning + (($SurplusDeficit) - ($DividendsPaid) + ($GainOnPropertyRevaluation) + ($LossOnRevaluationOfInvestments) + ($ShareCapitalContributions) - ($ShareCapitalDistributions) - ($ExchangeDifferencesOnTranslationOfForiegnOperations) + ($OtherIncreaseDecreaseInEquity)) |
10 | BF, Part 2: Changes in Equity TOTAL
(ASSERTION_IPSAS_RollForward_ChangesInEquity_Equity)
|
Pass | $Equity_Ending = $Equity_Beginning + (($SurplusDeficit) - ($DividendsPaid) + ($GainOnPropertyRevaluation) + ($LossOnRevaluationOfInvestments) + ($ShareCapitalContributions) - ($ShareCapitalDistributions) - ($ExchangeDifferencesOnTranslationOfForiegnOperations) + ($OtherIncreaseDecreaseInEquity)) |
Network |
1240 - Statement - Surplus (Deficit) Breakdown by Controlling and Noncontrolling Interest
(Parenthetical)
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/SurplusDeficitBreakdown)
|
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2020-01-01 - 2020-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Surplus (Deficit) [Roll Up] | |||||||
Surplus (Deficit) Attributable to Owners of Controlling Entity | 400 | + | 400 | 400 | CR | INF | |
Surplus (Deficit) Attributable to Noncontrolling Interest | 100 | + | 100 | 100 | CR | INF | |
Surplus (Deficit) | 500 | 500 | 500 | CR | INF | OK | |
Network |
1240 - Statement - Surplus (Deficit) Breakdown by Controlling and Noncontrolling Interest
(Parenthetical)
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/SurplusDeficitBreakdown)
|
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2019-01-01 - 2019-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Surplus (Deficit) [Roll Up] | |||||||
Surplus (Deficit) Attributable to Owners of Controlling Entity | (3,000) | + | (3,000) | (3,000) | CR | INF | |
Surplus (Deficit) Attributable to Noncontrolling Interest | (1,000) | + | (1,000) | (1,000) | CR | INF | |
Surplus (Deficit) | (4,000) | (4,000) | (4,000) | CR | INF | OK | |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2020-01-01 - 2020-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Accumulated Surpluses (Deficits), Closing Balance [Roll Forward] | |||||||
Accumulated Surpluses (Deficits), Opening Balance | 1,000 | + | 1,000 | 1,000 | CR | INF | |
Surplus (Deficit) Attributable to Owners of Controlling Entity | 400 | + | 400 | 400 | CR | INF | |
Dividends Paid | (1,000) | - | 1,000 | 1,000 | DR | INF | |
Accumulated Surpluses (Deficits), Other Increase (Decrease) | 600 | + | 600 | 600 | CR | INF | |
Accumulated Surpluses (Deficits), Closing Balance | 1,000 | + | 1,000 | 1,000 | CR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2019-01-01 - 2019-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Accumulated Surpluses (Deficits), Closing Balance [Roll Forward] | |||||||
Accumulated Surpluses (Deficits), Opening Balance | 0 | + | 0 | 0 | CR | INF | |
Surplus (Deficit) Attributable to Owners of Controlling Entity | (3,000) | + | (3,000) | (3,000) | CR | INF | |
Dividends Paid | (1,000) | - | 1,000 | 1,000 | DR | INF | |
Accumulated Surpluses (Deficits), Other Increase (Decrease) | 5,000 | + | 5,000 | 5,000 | CR | INF | |
Accumulated Surpluses (Deficits), Closing Balance | 1,000 | + | 1,000 | 1,000 | CR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2020-01-01 - 2020-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Equity, Closing Balance [Roll Forward] | |||||||
Equity, Opening Balance | 4,000 | + | 4,000 | 4,000 | CR | INF | |
Gain on Property Revaluation | 1,000 | + | 1,000 | 1,000 | CR | INF | |
Loss on Revaluation of Investments | 0 | + | 0 | 0 | CR | INF | |
Exchange Differences on Translation of Foriegn Operations | (1,000) | - | 1,000 | 1,000 | DR | INF | |
Share Capital, Contributions | 2,000 | + | 2,000 | 2,000 | CR | INF | |
Share Capital, Distributions | (1,000) | - | 1,000 | 1,000 | DR | INF | |
Dividends Paid | (1,000) | - | 1,000 | 1,000 | DR | INF | |
Surplus (Deficit) | 500 | + | 500 | 500 | CR | INF | |
Other Increase (Decrease) in Equity | 1,500 | + | 1,500 | 1,500 | CR | INF | |
Equity, Closing Balance | 6,000 | + | 6,000 | 6,000 | CR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2019-01-01 - 2019-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Equity, Closing Balance [Roll Forward] | |||||||
Equity, Opening Balance | 1,000 | + | 1,000 | 1,000 | CR | INF | |
Gain on Property Revaluation | 1,000 | + | 1,000 | 1,000 | CR | INF | |
Loss on Revaluation of Investments | 0 | + | 0 | 0 | CR | INF | |
Exchange Differences on Translation of Foriegn Operations | (1,000) | - | 1,000 | 1,000 | DR | INF | |
Share Capital, Contributions | 3,000 | + | 3,000 | 3,000 | CR | INF | |
Share Capital, Distributions | (2,000) | - | 2,000 | 2,000 | DR | INF | |
Dividends Paid | (1,000) | - | 1,000 | 1,000 | DR | INF | |
Surplus (Deficit) | (4,000) | + | (4,000) | (4,000) | CR | INF | |
Other Increase (Decrease) in Equity | 7,000 | + | 7,000 | 7,000 | CR | INF | |
Equity, Closing Balance | 4,000 | + | 4,000 | 4,000 | CR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2020-01-01 - 2020-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Noncontrolling Interest, Closing Balance [Roll Forward] | |||||||
Noncontrolling Interest, Opening Balance | 1,000 | + | 1,000 | 1,000 | CR | INF | |
Surplus (Deficit) Attributable to Noncontrolling Interest | 100 | + | 100 | 100 | CR | INF | |
Noncontrolling Interest, Other Increase (Decrease) | 900 | + | 900 | 900 | CR | INF | |
Noncontrolling Interest, Closing Balance | 2,000 | + | 2,000 | 2,000 | CR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2019-01-01 - 2019-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Noncontrolling Interest, Closing Balance [Roll Forward] | |||||||
Noncontrolling Interest, Opening Balance | 0 | + | 0 | 0 | CR | INF | |
Surplus (Deficit) Attributable to Noncontrolling Interest | (1,000) | + | (1,000) | (1,000) | CR | INF | |
Noncontrolling Interest, Other Increase (Decrease) | 2,000 | + | 2,000 | 2,000 | CR | INF | |
Noncontrolling Interest, Closing Balance | 1,000 | + | 1,000 | 1,000 | CR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2020-01-01 - 2020-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Reserves, Closing Balance [Roll Forward] | |||||||
Reserves, Opening Balance | 1,000 | + | 1,000 | 1,000 | CR | INF | |
Gain on Property Revaluation | 1,000 | + | 1,000 | 1,000 | CR | INF | |
Loss on Revaluation of Investments | 0 | + | 0 | 0 | CR | INF | |
Exchange Differences on Translation of Foriegn Operations | (1,000) | - | 1,000 | 1,000 | DR | INF | |
Reserves, Other Increase (Decrease) | 1,000 | + | 1,000 | 1,000 | CR | INF | |
Reserves, Closing Balance | 2,000 | + | 2,000 | 2,000 | CR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2019-01-01 - 2019-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Reserves, Closing Balance [Roll Forward] | |||||||
Reserves, Opening Balance | 0 | + | 0 | 0 | CR | INF | |
Gain on Property Revaluation | 1,000 | + | 1,000 | 1,000 | CR | INF | |
Loss on Revaluation of Investments | 0 | + | 0 | 0 | CR | INF | |
Exchange Differences on Translation of Foriegn Operations | (1,000) | - | 1,000 | 1,000 | DR | INF | |
Reserves, Other Increase (Decrease) | 1,000 | + | 1,000 | 1,000 | CR | INF | |
Reserves, Closing Balance | 1,000 | + | 1,000 | 1,000 | CR | INF | OK |