Disclosure Information: Cash Flow Statement, Direct Method
   
Label: Cash Flow Statement, Direct Method
Name: CashFlowStatementDirectMethod
Type: Disclosure
Parent Topic: CashFlowStatement
Documentation: Documentation goes here.
Commentary:
Text Block Name:
SEC Level: Disclosure
Concept arrangement pattern: [Roll Forward]
Completion state: Works
Status: OK
Standards: Deloitte IFRS Plus---
Exemplars: {no examples yet]
Taxonomy Network: http://xbrl.ifrs.org/role/ifrs/ias_7_2016-04-28_role-510000

Prototype for disclosure: Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name

Business Rules for Disclosure: Controlled Natural Language
Rules for disclosure: CashFlowStatementDirectMethod 
This disclosure:

   - MUST be represented as an SEC 'Level' (i.e. Document, Statement, Disclosure, Schedule) type: Disclosure
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: ifrs-full:IncreaseDecreaseInCashAndCashEquivalents
         - OR alternative total concept: ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
CashFlowStatementDirectMethod disclosure-isSECType Disclosure
ifrs-full:IncreaseDecreaseInCashAndCashEquivalents drules-arcroles:concept-allowedAlternativeConcept ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
disclosures:CashFlowStatementDirectMethod drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept ifrs-full:IncreaseDecreaseInCashAndCashEquivalents

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure

*

Creative Commons License
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Last updated: 12/20/2019 6:49:26 PM