| # | Label | Data Type | Period Type | Balance Type | Prefix | Standard label, Documentation, References, Concept name | Count | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Assets | Monetary | As Of (instant) | Debit | elements |
Filer label: Assets
Documentation: Assets are probable future economic benefits obtained or controlled by a particular
entity as a result of past transactions or events.
References:
Name:
elements:Assets
|
5 | ||||||
| 2 | Comprehensive Income | Monetary | For Period (duration) | Credit | elements |
Filer label: Comprehensive Income
Documentation: Comprehensive income is the change in equity of a business enterprise during a period
from transactions and other events and circumstances from nonowner sources. It includes
all changes in equity during a period except those resulting from investments by owners
and distributions to owners.
References:
|
5 | ||||||
| 3 | Current Assets | Monetary | As Of (instant) | Debit | elements |
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: NONE
Name:
elements:CurrentAssets
|
2 | ||||||
| 4 | Current Liabilities | Monetary | As Of (instant) | Credit | elements |
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: NONE
|
2 | ||||||
| 5 | Distributions to Owners | Monetary | For Period (duration) | Debit | elements |
Filer label: Distributions to Owners
Documentation: Distributions to owners are decreases in equity of a particular business enterprise
resulting from transferring assets, rendering services, or incurring liabilities by
the enterprise to owners. Distributions to owners decrease ownership interest (or
equity) in an enterprise.
References:
|
3 | ||||||
| 6 | Equity | Monetary | As Of (instant) | Credit | elements |
Filer label: Equity
Documentation: Equity or net assets is the residual interest in the assets of an entity that remains
after deducting its liabilities. In a business enterprise, the equity is the ownership
interest. In a not-for-profit organization, which has no ownership interest in the
same sense as a business enterprise, net assets is divided into three classes based
on the presence or absence of donor-imposed restrictions— permanently restricted,
temporarily restricted, and unrestricted net assets.
References:
Name:
elements:Equity
|
4 | ||||||
| 7 | Equity Attributable to Controlling Interest | Monetary | As Of (instant) | Credit | elements |
Filer label: Equity Attributable to Controlling Interest
Documentation: Portion of equity attributable to controlling interest of economic entity.
References: NONE
|
2 | ||||||
| 8 | Equity Attributable to Noncontrolling Interest | Monetary | As Of (instant) | Credit | elements |
Filer label: Equity Attributable to Noncontrolling Interest
Documentation: Portion of equity attributable to noncontrolling interest of economic entity.
References: NONE
|
2 | ||||||
| 9 | Expenses | Monetary | For Period (duration) | Debit | elements |
Filer label: Expenses
Documentation: Expenses are outflows or other using up of assets or incurrences of liabilities (or
a combination of both) from delivering or producing goods, rendering services, or
carrying out other activities that constitute the entity’s ongoing major or central
operations.
References:
Name:
elements:Expenses
|
3 | ||||||
| 10 | Gains | Monetary | For Period (duration) | Credit | elements |
Filer label: Gains
Documentation: Gains are increases in equity (net assets) from peripheral or incidental transactions
of an entity and from all other transactions and other events and circumstances affecting
the entity except those that result from revenues or investments by owners.
References:
Name:
elements:Gains
|
3 | ||||||
| 11 | Income from Ordinary Activities of Entity | Monetary | For Period (duration) | Credit | elements |
Filer label: Income from Ordinary Activities of Entity
Documentation: Revenues and expenses from ordinary activities of an economic entity.
References: NONE
|
1 | ||||||
| 12 | Income from Peripheral or Incidental Transactions of Entity | Monetary | For Period (duration) | Credit | elements |
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
|
1 | ||||||
| 13 | Investments by Owners | Monetary | For Period (duration) | Credit | elements |
Filer label: Investments by Owners
Documentation: Investments by owners are increases in equity of a particular business enterprise
resulting from transfers to it from other entities of something valuable to obtain
or increase ownership interests (or equity) in it. Assets are most commonly received
as investments by owners, but that which is received may also include services or
satisfaction or conversion of liabilities of the enterprise.
References:
|
3 | ||||||
| 14 | Liabilities | Monetary | As Of (instant) | Credit | elements |
Filer label: Liabilities
Documentation: Liabilities are probable future sacrifices of economic benefits arising from present
obligations of a particular entity to transfer assets or provide services to other
entities in the future as a result of past transactions or events.
References:
Name:
elements:Liabilities
|
4 | ||||||
| 15 | Liabilities and Equity | Monetary | As Of (instant) | Credit | elements |
Filer label: Liabilities and Equity
Documentation: Derived by rule of induction from existence of element 'Liabilities' and element 'Equity'.
References: NONE
|
2 | ||||||
| 16 | Losses | Monetary | For Period (duration) | Debit | elements |
Filer label: Losses
Documentation: Losses are decreases in equity (net assets) from peripheral or incidental transactions
of an entity and from all other transactions and other events and circumstances affecting
the entity except those that result from expenses or distributions to owners.
References:
Name:
elements:Losses
|
3 | ||||||
| 17 | Net Assets | Monetary | As Of (instant) | Debit | elements |
Filer label: Net Assets
Documentation: Equity or net assets is the residual interest in the assets of an entity that remains
after deducting its liabilities. In a business enterprise, the equity is the ownership
interest. In a not-for-profit organization, which has no ownership interest in the
same sense as a business enterprise, net assets is divided into three classes based
on the presence or absence of donor-imposed restrictions— permanently restricted,
temporarily restricted, and unrestricted net assets.
References: NONE
Name:
elements:NetAssets
|
2 | ||||||
| 18 | Net Cash Flow | Monetary | For Period (duration) | Debit | elements |
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: NONE
Name:
elements:NetCashFlow
|
2 | ||||||
| 19 | Net Cash Flow from Financing Activities | Monetary | For Period (duration) | Debit | elements |
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 | ||||||
| 20 | Net Cash Flow from Investing Activities | Monetary | For Period (duration) | Debit | elements |
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 | ||||||
| 21 | Net Cash Flow from Operating Activities | Monetary | For Period (duration) | Debit | elements |
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 | ||||||
| 22 | Net Income | Monetary | For Period (duration) | Credit | elements |
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: NONE
Name:
elements:NetIncome
|
2 | ||||||
| 23 | Noncurrent Assets | Monetary | As Of (instant) | Debit | elements |
Filer label: Noncurrent Assets
Documentation: Not explicitly defined, however deduced to be all other Assets not calssified as Current
Assets.
References: NONE
|
2 | ||||||
| 24 | Noncurrent Liabilities | Monetary | As Of (instant) | Credit | elements |
Filer label: Noncurrent Liabilities
Documentation: Not explicitly defined, however deduced to be all other Liabilities not calssified
as Current Liabilities.
References: NONE
|
2 | ||||||
| 25 | Other Comprehensive Income | Monetary | For Period (duration) | Credit | elements |
Filer label: Other Comprehensive Income
Documentation: Comprehensive income is the change in equity of a business enterprise during a period
from transactions and other events and circumstances from nonowner sources. It includes
all changes in equity during a period except those resulting from investments by owners
and distributions to owners.
References: NONE
|
2 | ||||||
| 26 | Revenues | Monetary | For Period (duration) | Credit | elements |
Filer label: Revenues
Documentation: Revenues are inflows or other enhancements of assets of an entity or settlements of
its liabilities (or a combination of both) from delivering or producing goods, rendering
services, or other activities that constitute the entity’s ongoing major or central
operations.
References:
Name:
elements:Revenues
|
3 |