IPSAS XBRL Taxonomy (Prototype)

Line Label Object Class Period Type Balance Report ElementName
1 1110 - Statement - Statement of Financial Position, Classified Network

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 http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPositionClassified
2 Statement of Financial Position, Classified [Table] Table ipsas:StatementOfFinancialPositionClassifiedTable
3 Legal Entity [Axis] Axis frm:LegalEntityAxis
4 Consolidated Entity [Member] Member frm:ConsolidatedEntityMember
5 Report Date [Axis] Axis frm:ReportDateAxis
6 Reporting Scenario [Axis] Axis frm:ReportingScenarioAxis
7 Actual [Member] Member frm:ActualMember
8 Statement of Financial Position, Classified [Line Items] LineItems ipsas:StatementOfFinancialPositionClassifiedLineItems
9 Assets [Roll Up] Abstract ipsas:AssetsRollUp
10 Current Assets [Roll Up] Abstract ipsas:CurrentAssetsRollUp
11 Cash and Cash Equivalents Concept (Monetary) As Of Debit ipsas:CashAndCashEquivalents
12 Receivables, Net, Current Concept (Monetary) As Of Debit ipsas:ReceivablesNetCurrent
13 Inventory Concept (Monetary) As Of Debit ipsas:Inventory
14 Prepaid Expenses Concept (Monetary) As Of Debit ipsas:PrepaidExpenses
15 Investments, at Cost Concept (Monetary) As Of Debit ipsas:InvestmentsAtCost
16 Other Current Assets Concept (Monetary) As Of Debit ipsas:OtherCurrentAssets
17 Current Assets, Total Concept (Monetary) As Of Debit ipsas:CurrentAssets
18 Noncurrent Assets [Roll Up] Abstract ipsas:NoncurrentAssetsRollUp
19 Property, Plant, and Equipment, Net, Total Concept (Monetary) As Of Debit ipsas:PropertyPlantAndEquipmentNet
20 Investment in Affiliates Concept (Monetary) As Of Debit ipsas:InvestmentInAffiliates
21 Receivables, Net, Noncurrent Concept (Monetary) As Of Debit ipsas:ReceivablesNetNoncurrent
22 Other Noncurrent Assets Concept (Monetary) As Of Debit ipsas:OtherNoncurrentAssets
23 Noncurrent Assets, Total Concept (Monetary) As Of Debit ipsas:NoncurrentAssets
24 Assets, Total Concept (Monetary) As Of Debit ipsas:Assets
25 Liabilities and Net Assets/Equity [Roll Up] Abstract ipsas:LiabilitiesAndNetAssetsEquityRollUp
26 Liabilities [Roll Up] Abstract ipsas:LiabilitiesRollUp
27 Current Liabilities [Roll Up] Abstract ipsas:CurrentLiabilitiesRollUp
28 Payables from Exchange Transactions Concept (Monetary) As Of Credit ipsas:PayablesFromExchangeTransactions
29 Long-Term Debt, Current Concept (Monetary) As Of Credit ipsas:LongTermDebtCurrent
30 Other Current Liabilities Concept (Monetary) As Of Credit ipsas:OtherCurrentLiabilities
31 Current Liabilities, Total Concept (Monetary) As Of Credit ipsas:CurrentLiabilities
32 Noncurrent Liabilities [Roll Up] Abstract ipsas:NoncurrentLiabilitiesRollUp
33 Long-Term Debt, Noncurrent Concept (Monetary) As Of Credit ipsas:LongTermDebtNoncurrent
34 Other Noncurrent Liabilities Concept (Monetary) As Of Credit ipsas:OtherNoncurrentLiabilities
35 Noncurrent Liabilities, Total Concept (Monetary) As Of Credit ipsas:NoncurrentLiabilities
36 Liabilities, Total Concept (Monetary) As Of Credit ipsas:Liabilities
37 Net Assets/Equity [Roll Up] Abstract ipsas:NetAssetsEquityRollUp
38 Controlling Interest [Roll Up] Abstract ipsas:ControllingInterestRollUp
39 Share Capital Concept (Monetary) As Of Credit ipsas:ShareCapital
40 Reserves Concept (Monetary) As Of Credit ipsas:Reserves
41 Accumulated Surpluses (Deficits) Concept (Monetary) As Of Credit ipsas:AccumulatedSurplusesDeficits
42 Controlling Interest Concept (Monetary) As Of Credit ipsas:ControllingInterest
43 Noncontrolling Interest Concept (Monetary) As Of Credit ipsas:NoncontrollingInterest
44 Net Assets Concept (Monetary) As Of Credit ipsas:Equity
45 Liabilities and Net Assets/Equity, Total Concept (Monetary) As Of Credit ipsas:LiabilitiesAndNetAssetsEquity
46 1160 - Statement - Classes of Share Capital (Parenthetical) Network

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 http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/ClassesOfCommonStockSchedule
47 Share Capital, by Class [Table] Table ipsas:ShareCapitalByClassTable
48 Legal Entity [Axis] Axis frm:LegalEntityAxis
49 Consolidated Entity [Member] Member frm:ConsolidatedEntityMember
50 Report Date [Axis] Axis frm:ReportDateAxis
51 Reporting Scenario [Axis] Axis frm:ReportingScenarioAxis
52 Actual [Member] Member frm:ActualMember
53 Class of Common Stock [Axis] Axis ipsas:ClassOfCommonStockAxis
54 All Classes of Common Stock [Member] Member ipsas:AllClassesOfCommonStockMember
55 Share Capital, by Class [Line Items] LineItems ipsas:ShareCapitalByClassLineItems
56 Share Capital, by Class [Set] Abstract ipsas:ShareCapitalByClassSet
57 Share Capital, Par Value per Share Concept (Decimal) As Of ipsas:ShareCapitalParValuePerShare
58 Share Capital, Share Subscriptions Concept (Shares) As Of ipsas:ShareCapitalShareSubscriptions
59 Share Capital, Shares Authorized Concept (Shares) As Of ipsas:ShareCapitalSharesAuthorized
60 Share Capital, Shares Issued Concept (Shares) As Of ipsas:ShareCapitalSharesIssued
61 Share Capital, Shares Outstanding Concept (Shares) As Of ipsas:ShareCapitalSharesOutstanding
62 Share Capital Concept (Monetary) As Of Credit ipsas:ShareCapital
63 1211 - Statement - Statement of Financial Performance, by Function Network

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 http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPerformanceByFunction
64 Statement of Financial Performance, by Function [Table] Table ipsas:StatementOfFinancialPerformanceByFunctionTable
65 Legal Entity [Axis] Axis frm:LegalEntityAxis
66 Consolidated Entity [Member] Member frm:ConsolidatedEntityMember
67 Report Date [Axis] Axis frm:ReportDateAxis
68 Reporting Scenario [Axis] Axis frm:ReportingScenarioAxis
69 Actual [Member] Member frm:ActualMember
70 Statement of Financial Performance, by Function [Line Items] LineItems ipsas:StatementOfFinancialPerformanceByFunctionLineItems
71 Surplus (Deficit) [Roll Up] Abstract ipsas:SurplusDeficitRollUp
72 Surplus (Deficit) from Continuing Operations [Roll Up] Abstract ipsas:SurplusDeficitFromContinuingOperationsRollUp
73 Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures [Roll Up] Abstract ipsas:SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesAndJointVenturesRollUp
74 Revenue [Roll Up] Abstract ipsas:RevenueRollUp
75 Taxes Concept (Monetary) For Period Credit ipsas:Taxes
76 Fees, Fines, Penalties, and Licenses Concept (Monetary) For Period Credit ipsas:FeesFinesPenaltiesAndLicenses
77 Revenue from Exchange Transactions Concept (Monetary) For Period Credit ipsas:RevenueFromExchangeTransactions
78 Revenue Concept (Monetary) For Period Credit ipsas:Revenue
79 Expenses [Roll Up] Abstract ipsas:ExpensesRollUp
80 General Public Services Concept (Monetary) For Period Debit ipsas:GeneralPublicServices
81 Defense Concept (Monetary) For Period Debit ipsas:Defense
82 Economic Affairs Concept (Monetary) For Period Debit ipsas:EconomicAffairs
83 Finance Costs Concept (Monetary) For Period Debit ipsas:FinanceCosts
84 Expenses Concept (Monetary) For Period Debit ipsas:Expenses
85 Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures Concept (Monetary) For Period Credit ipsas:SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures
86 Share of Surplus (Deficit) of Equity Method Associates and Joint Ventures Concept (Monetary) For Period Debit ipsas:ShareSurplusDeficitEquityMethodAssociatesJointVentures
87 Surplus (Deficit) from Continuing Operations Concept (Monetary) For Period Credit ipsas:SurplusDeficitFromContinuingOperations
88 Gain (Loss) from Discontinued Operations Concept (Monetary) For Period Credit ipsas:GainLossFromDiscontinuedOperations
89 Surplus (Deficit) Concept (Monetary) For Period Credit ipsas:SurplusDeficit
90 1240 - Statement - Surplus (Deficit) Breakdown by Controlling and Noncontrolling Interest (Parenthetical) Network

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 http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/SurplusDeficitBreakdown
91 Surplus (Deficit) Breakdown [Table] Table ipsas:SurplusDeficitBreakdownTable
92 Legal Entity [Axis] Axis frm:LegalEntityAxis
93 Consolidated Entity [Member] Member frm:ConsolidatedEntityMember
94 Report Date [Axis] Axis frm:ReportDateAxis
95 Reporting Scenario [Axis] Axis frm:ReportingScenarioAxis
96 Actual [Member] Member frm:ActualMember
97 Surplus (Deficit) Breakdown [Line Items] LineItems ipsas:SurplusDeficitBreakdownLineItems
98 Surplus (Deficit) Breakdown [Roll Up] Abstract ipsas:SurplusDeficitBreakdownRollUp
99 Surplus (Deficit) Attributable to Owners of Controlling Entity Concept (Monetary) For Period Credit ipsas:SurplusDeficitAttributableToOwnersControllingEntity
100 Surplus (Deficit) Attributable to Noncontrolling Interest Concept (Monetary) For Period Credit ipsas:SurplusDeficitAttributableToNoncontrollingInterest
101 Surplus (Deficit) Concept (Monetary) For Period Credit ipsas:SurplusDeficit
102 1300 - Statement - Changes in Equity, Prior Period Adjustments Network

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 http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/PriorPeriodAdjustments
103 Statement of Changes in Equity, Prior Period Adjustments [Table] Table ipsas:StatementChangesInEquityPriorPeriodAdjustmentsTable
104 Legal Entity [Axis] Axis frm:LegalEntityAxis
105 Consolidated Entity [Member] Member frm:ConsolidatedEntityMember
106 Report Date [Axis] Axis frm:ReportDateAxis
107 Reporting Scenario [Axis] Axis frm:ReportingScenarioAxis
108 Actual [Member] Member frm:ActualMember
109 Statement of Changes in Equity, Prior Priod Adjustments [Line Items] LineItems ipsas:StatementChangesInEquityPriorPriodAdjustmentsLineItems
110 Accumulated Surpluses (Deficits), Prior Period Adjustments [Adjustment] Abstract ipsas:AccumulatedSurplusesDeficitsPriorPeriodAdjustmentsAdjustment
111 Accumulated Surpluses (Deficits), Originally Stated Concept (Monetary) As Of Credit ipsas:AccumulatedSurplusesDeficits
112 Correction of Prior Period Errors Concept (Monetary) For Period Credit ipsas:CorrectionOfPriorPeriodErrors
113 Changes in Accounting Policies Concept (Monetary) For Period Credit ipsas:ChangesInAccountingPolicies
114 Accumulated Surpluses (Deficits), Restated Concept (Monetary) As Of Credit ipsas:AccumulatedSurplusesDeficits
115 1400 - Statement - Changes in Equity Network

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 http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfEquitySchedule
116 Statement of Changes in Equity [Table] Table ipsas:StatementOfChangesInEquityTable
117 Legal Entity [Axis] Axis frm:LegalEntityAxis
118 Consolidated Entity [Member] Member frm:ConsolidatedEntityMember
119 Report Date [Axis] Axis frm:ReportDateAxis
120 Reporting Scenario [Axis] Axis frm:ReportingScenarioAxis
121 Actual [Member] Member frm:ActualMember
122 Statement of Changes in Equity [Line Items] LineItems ipsas:StatementOfChangesInEquityLineItems
123 Share Capital Reconciliation [Roll Forward] Abstract ipsas:ShareCapitalReconciliationRollForward
124 Share Capital, Opening Balance Concept (Monetary) As Of Credit ipsas:ShareCapital
125 Share Capital, Contributions Concept (Monetary) For Period Credit ipsas:ShareCapitalContributions
126 Share Capital, Distributions Concept (Monetary) For Period Debit ipsas:ShareCapitalDistributions
127 Share Capital, Other Increase (Decrease) Concept (Monetary) For Period Credit ipsas:ShareCapitalOtherIncreaseDecrease
128 Share Capital, Closing Balance Concept (Monetary) As Of Credit ipsas:ShareCapital
129 Reserves Reconciliation [Roll Forward] Abstract ipsas:ReservesReconciliationRollForward
130 Reserves, Opening Balance Concept (Monetary) As Of Credit ipsas:Reserves
131 Gain on Property Revaluation Concept (Monetary) For Period Credit ipsas:GainOnPropertyRevaluation
132 Loss on Revaluation of Investments Concept (Monetary) For Period Credit ipsas:LossOnRevaluationOfInvestments
133 Exchange Differences on Translation of Foriegn Operations Concept (Monetary) For Period Debit ipsas:ExchangeDifferencesOnTranslationOfForiegnOperations
134 Reserves, Other Increase (Decrease) Concept (Monetary) For Period Credit ipsas:ReservesOtherIncreaseDecrease
135 Reserves, Closing Balance Concept (Monetary) As Of Credit ipsas:Reserves
136 Accumulated Surpluses (Deficits) Reconciliation [Roll Forward] Abstract ipsas:AccumulatedSurplusesDeficitsReconciliationRollForward
137 Accumulated Surpluses (Deficits), Opening Balance Concept (Monetary) As Of Credit ipsas:AccumulatedSurplusesDeficits
138 Surplus (Deficit) Attributable to Owners of Controlling Entity Concept (Monetary) For Period Credit ipsas:SurplusDeficitAttributableToOwnersControllingEntity
139 Dividends Paid Concept (Monetary) For Period Debit ipsas:DividendsPaid
140 Accumulated Surpluses (Deficits), Other Increase (Decrease) Concept (Monetary) For Period Credit ipsas:AccumulatedSurplusesDeficitsOtherIncreaseDecrease
141 Accumulated Surpluses (Deficits), Closing Balance Concept (Monetary) As Of Credit ipsas:AccumulatedSurplusesDeficits
142 Noncontrolling Interest Reconciliation [Roll Forward] Abstract ipsas:NoncontrollingInterestReconciliationRollForward
143 Noncontrolling Interest, Opening Balance Concept (Monetary) As Of Credit ipsas:NoncontrollingInterest
144 Surplus (Deficit) Attributable to Noncontrolling Interest Concept (Monetary) For Period Credit ipsas:SurplusDeficitAttributableToNoncontrollingInterest
145 Noncontrolling Interest, Other Increase (Decrease) Concept (Monetary) For Period Credit ipsas:NoncontrollingInterestOtherIncreaseDecrease
146 Noncontrolling Interest, Closing Balance Concept (Monetary) As Of Credit ipsas:NoncontrollingInterest
147 Net Assets/Equity Reconciliation [Roll Forward] Abstract ipsas:NetAssetsEquityReconciliationRollForward
148 Equity, Opening Balance Concept (Monetary) As Of Credit ipsas:Equity
149 Gain on Property Revaluation Concept (Monetary) For Period Credit ipsas:GainOnPropertyRevaluation
150 Loss on Revaluation of Investments Concept (Monetary) For Period Credit ipsas:LossOnRevaluationOfInvestments
151 Exchange Differences on Translation of Foriegn Operations Concept (Monetary) For Period Debit ipsas:ExchangeDifferencesOnTranslationOfForiegnOperations
152 Share Capital, Contributions Concept (Monetary) For Period Credit ipsas:ShareCapitalContributions
153 Share Capital, Distributions Concept (Monetary) For Period Debit ipsas:ShareCapitalDistributions
154 Dividends Paid Concept (Monetary) For Period Debit ipsas:DividendsPaid
155 Surplus (Deficit) Concept (Monetary) For Period Credit ipsas:SurplusDeficit
156 Other Increase (Decrease) in Equity Concept (Monetary) For Period Credit ipsas:OtherIncreaseDecreaseInEquity
157 Equity, Closing Balance Concept (Monetary) As Of Credit ipsas:Equity
158 1600 - Statement - Cash Flow Statement, Direct Method Network

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 http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/CashFlowDirectSchedule
159 Cash Flow Statement, Direct Method [Table] Table ipsas:CashFlowStatementDirectMethodTable
160 Legal Entity [Axis] Axis frm:LegalEntityAxis
161 Consolidated Entity [Member] Member frm:ConsolidatedEntityMember
162 Report Date [Axis] Axis frm:ReportDateAxis
163 Reporting Scenario [Axis] Axis frm:ReportingScenarioAxis
164 Actual [Member] Member frm:ActualMember
165 Cash Flow Statement, Direct Method [Line Items] LineItems ipsas:CashFlowStatementDirectMethodLineItems
166 Net Cash Flow [Roll Up] Abstract ipsas:NetCashFlowRollUp
167 Net Cash Flows from Operating Activities [Roll Up] Abstract ipsas:NetCashFlowsFromOperatingActivitiesRollUp
168 Proceeds from Taxation Concept (Monetary) For Period Debit ipsas:ProceedsFromTaxation
169 Payments of Employee Costs Concept (Monetary) For Period Credit ipsas:PaymentsOfEmployeeCosts
170 Payments of Interest Concept (Monetary) For Period Credit ipsas:PaymentsOfInterest
171 Net Cash Flow from (used in) Operating Activities Concept (Monetary) For Period Debit ipsas:NetCashFlowFromUsedInOperatingActivities
172 Net Cash Flows from Investing Activities [Roll Up] Abstract ipsas:NetCashFlowsFromInvestingActivitiesRollUp
173 Payments for Purchases of Property, Plant, and Equipment Concept (Monetary) For Period Credit ipsas:PaymentsForPurchasesOfPropertyPlantAndEquipment
174 Proceeds from Sale of Property, Plant, and Equipment Concept (Monetary) For Period Debit ipsas:ProceedsFromSaleOfPropertyPlantAndEquipment
175 Net Cash Flows from (used in) Investing Activities Concept (Monetary) For Period Debit ipsas:NetCashFlowsFromUsedInInvestingActivities
176 Net Cash Flows from Financing Activities [Roll Up] Abstract ipsas:NetCashFlowsFromFinancingActivitiesRollUp
177 Proceeds from Additional Borrowings Concept (Monetary) For Period Debit ipsas:ProceedsFromAdditionalBorrowings
178 Repayment of Borrowings Concept (Monetary) For Period Credit ipsas:RepaymentOfBorrowings
179 Net Cash Flows from (used in) Financing Activities Concept (Monetary) For Period Debit ipsas:NetCashFlowsFromUsedInFinancingActivities
180 Net Cash Flow Concept (Monetary) For Period Debit ipsas:NetCashFlow
181 Cash and Cash Equivalents Reconciliation [Roll Forward] Abstract ipsas:CashAndCashEquivalentsReconciliationRollForward
182 Cash and Cash Equivalents, per Cash Flow Statement, Beginning Balance Concept (Monetary) As Of Debit ipsas:CashAndCashEquivalentsPerCashFlowStatement
183 Net Cash Flow Concept (Monetary) For Period Debit ipsas:NetCashFlow
184 Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance Concept (Monetary) As Of Debit ipsas:CashAndCashEquivalentsPerCashFlowStatement
185 2220 - Disclosure - Property, Plant and Equipment, Net Subclassifications Network

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 http://xbrlsite.azurewebsites.net/2019/ipsas/role/support/level4/PropertyPlantAndEquipmentAxisDetails
186 Property, Plant and Equipment, Net, Subclassifications [Table] Table ipsas:PropertyPlantAndEquipmentNetSubclassificationsTable
187 Legal Entity [Axis] Axis frm:LegalEntityAxis
188 Consolidated Entity [Member] Member frm:ConsolidatedEntityMember
189 Report Date [Axis] Axis frm:ReportDateAxis
190 Reporting Scenario [Axis] Axis frm:ReportingScenarioAxis
191 Actual [Member] Member frm:ActualMember
192 Subclassification [Axis] Axis ipsas:SubclassificationAxis
193 All Subclassifications [Member] Member ipsas:AllSubclassificationsMember
194 Land [Member] Member ipsas:LandMember
195 Buildings [Member] Member ipsas:BuildingsMember
196 Machinery [Member] Member ipsas:MachineryMember
197 Furniture and Fixtures [Member] Member ipsas:FurnitureAndFixturesMember
198 Property, Plant and Equipment, Net, Subcomponents [Line Items] LineItems ipsas:PropertyPlantAndEquipmentNetSubcomponentsLineItems
199 Property, Plant and Equipment, Net [Roll Up] Abstract ipsas:PropertyPlantEquipmentNetRollUp
200 Property, Plant and Equipment, Gross Concept (Monetary) As Of Debit ipsas:PropertyPlantAndEquipmentGross
201 Accumulated Depreciation Concept (Monetary) As Of Credit ipsas:AccumulatedDepreciation
202 Property, Plant and Equipment, Net Concept (Monetary) As Of Debit ipsas:PropertyPlantAndEquipmentNet
203 2221 - Disclosure - Property, Plant, and Equipment, Net Subclassifications (Alternative) Network

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 http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/PropertyPlantAndEquipmentDetails
204 Property, Plant and Equipment Components [Table] Table ipsas:PropertyPlantEquipmentComponentsTable
205 Legal Entity [Axis] Axis frm:LegalEntityAxis
206 Consolidated Entity [Member] Member frm:ConsolidatedEntityMember
207 Report Date [Axis] Axis frm:ReportDateAxis
208 Reporting Scenario [Axis] Axis frm:ReportingScenarioAxis
209 Actual [Member] Member frm:ActualMember
210 Property, Plant and Equipment Components [Line Items] LineItems ipsas:PropertyPlantEquipmentComponentsLineItems
211 Property, Plant, and Equipment, Net, Components [Roll Up] Abstract ipsas:PropertyPlantAndEquipmentNetComponentsRollUp
212 Land Concept (Monetary) As Of Debit ipsas:Land
213 Buildings, Net Concept (Monetary) As Of Debit ipsas:BuildingsNet
214 Furniture and Fixtures, Net Concept (Monetary) As Of Debit ipsas:FurnitureAndFixturesNet
215 Machinery, Net Concept (Monetary) As Of Debit ipsas:MachineryNet
216 Property, Plant and Equipment, Net Concept (Monetary) As Of Debit ipsas:PropertyPlantAndEquipmentNet
217 2230 - Disclosure - Property, Plant, and Equipment Reconciliations Network

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 http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/PropertyPlantAndEquipmentMovementsSchedule
218 Property, Plant and Equipment Reconciliations [Table] Table ipsas:PropertyPlantAndEquipmentReconciliationsTable
219 Legal Entity [Axis] Axis frm:LegalEntityAxis
220 Consolidated Entity [Member] Member frm:ConsolidatedEntityMember
221 Report Date [Axis] Axis frm:ReportDateAxis
222 Reporting Scenario [Axis] Axis frm:ReportingScenarioAxis
223 Actual [Member] Member frm:ActualMember
224 Property, Plant and Equipment Reconciliations [Line Items] LineItems ipsas:PropertyPlantAndEquipmentReconciliationsLineItems
225 Land [Reconciliation] Abstract ipsas:LandReconciliation
226 Land, Opening Balance Concept (Monetary) As Of Debit ipsas:Land
227 Land, Additions Concept (Monetary) For Period Debit ipsas:LandAdditions
228 Land, Disposals Concept (Monetary) For Period Credit ipsas:LandDisposals
229 Land, Revaluations Concept (Monetary) For Period Debit ipsas:LandRevaluations
230 Land, Other Increase (Decrease) Concept (Monetary) For Period Debit ipsas:LandOtherIncreaseDecrease
231 Land, Closing Balance Concept (Monetary) As Of Debit ipsas:Land
232 Buildings, Net [Reconciliation] Abstract ipsas:BuildingsNetReconciliation
233 Buildings, Net, Opening Balance Concept (Monetary) As Of Debit ipsas:BuildingsNet
234 Buildings, Net, Additions Concept (Monetary) For Period Debit ipsas:BuildingsNetAdditions
235 Buildings, Net, Disposals Concept (Monetary) For Period Credit ipsas:BuildingsNetDisposals
236 Buildings, Net, Revaluations Concept (Monetary) For Period Debit ipsas:BuildingsNetRevaluations
237 Buildings, Net, Other Increase (Decrease) Concept (Monetary) For Period Debit ipsas:BuildingsNetOtherIncreaseDecrease
238 Buildings, Net, Closing Balance Concept (Monetary) As Of Debit ipsas:BuildingsNet
239 Machinery, Net [Reconciliation] Abstract ipsas:MachineryNetReconciliation
240 Machinery, Net, Opening Balance Concept (Monetary) As Of Debit ipsas:MachineryNet
241 Machinery, Net, Additions Concept (Monetary) For Period Debit ipsas:MachineryNetAdditions
242 Machinery, Net, Disposals Concept (Monetary) For Period Credit ipsas:MachineryNetDisposals
243 Machinery, Net, Revaluations Concept (Monetary) For Period Debit ipsas:MachineryNetRevaluations
244 Machinery, Net, Other Increase (Decrease) Concept (Monetary) For Period Debit ipsas:MachineryNetOtherIncreaseDecrease
245 Machinery, Net, Closing Balance Concept (Monetary) As Of Debit ipsas:MachineryNet
246 Furniture and Fixtures, Net [Reconciliation] Abstract ipsas:FurnitureAndFixturesNetReconciliation
247 Furniture and Fixtures, Net, Opening Balance Concept (Monetary) As Of Debit ipsas:FurnitureAndFixturesNet
248 Furniture and Fixtures, Net, Additions Concept (Monetary) For Period Debit ipsas:FurnitureAndFixturesNetAdditions
249 Furniture and Fixtures, Net, Disposals Concept (Monetary) For Period Credit ipsas:FurnitureAndFixturesNetDisposals
250 Furniture and Fixtures, Net, Revaluations Concept (Monetary) For Period Debit ipsas:FurnitureAndFixturesNetRevaluations
251 Furniture and Fixtures, Net, Other Increase (Decrease) Concept (Monetary) For Period Debit ipsas:FurnitureAndFixturesNetOtherIncreaseDecrease
252 Furniture and Fixtures, Net, Closing Balance Concept (Monetary) As Of Debit ipsas:FurnitureAndFixturesNet
253 Property, Plant and Equipment, Net [Reconciliation] Abstract ipsas:PropertyPlantAndEquipmentNetReconciliation
254 Property, Plant and Equipment, Net, Opening Balance Concept (Monetary) As Of Debit ipsas:PropertyPlantAndEquipmentNet
255 Property, Plant and Equipment, Net, Additions Concept (Monetary) For Period Debit ipsas:PropertyPlantAndEquipmentNetAdditions
256 Property, Plant and Equipment, Net, Disposals Concept (Monetary) For Period Credit ipsas:PropertyPlantAndEquipmentNetDisposals
257 Property, Plant and Equipment, Net, Revaluations Concept (Monetary) For Period Debit ipsas:PropertyPlantAndEquipmentNetRevaluations
258 Property, Plant and Equipment, Net, Other Increase (Decrease) Concept (Monetary) For Period Debit ipsas:PropertyPlantAndEquipmentNetOtherIncreaseDecrease
259 Property, Plant and Equipment, Net, Closing Balance Concept (Monetary) As Of Debit ipsas:PropertyPlantAndEquipmentNet
260 8900 - Disclosure - Analysis of Revenue Network

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 http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/SalesAnanysisSchedule
261 Sales Analysis, by Customer [Table] Table ipsas:SalesAnalysisByCustomerTable
262 Legal Entity [Axis] Axis frm:LegalEntityAxis
263 Consolidated Entity [Member] Member frm:ConsolidatedEntityMember
264 Report Date [Axis] Axis frm:ReportDateAxis
265 Reporting Scenario [Axis] Axis frm:ReportingScenarioAxis
266 Actual [Member] Member frm:ActualMember
267 Customer [Axis] Axis ipsas:CustomerAxis
268 All Customers [Member] Member ipsas:AllCustomersMember
269 Sales Analysis, by Customer [Line Items] LineItems ipsas:SalesAnalysisByCustomerLineItems
270 Sales Analysis, by Customer [Set] Abstract ipsas:SalesAnalysisByCustomerSet
271 Revenue Concept (Monetary) For Period Credit ipsas:Revenue
272 9990 - Document - Document Information Network

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 http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/DocumentInformation
273 Document Information [Table] Table ipsas:DocumentInformationTable
274 Legal Entity [Axis] Axis frm:LegalEntityAxis
275 Consolidated Entity [Member] Member frm:ConsolidatedEntityMember
276 Report Date [Axis] Axis frm:ReportDateAxis
277 Document Information [Line Items] LineItems ipsas:DocumentInformationLineItems
278 Document Information [Set] Abstract ipsas:DocumentInformationSet
279 Reporting Style Code Concept (xbrli:tokenItemType) For Period ipsas:ReportingStyleCode
280 Document Title Concept (xbrli:tokenItemType) For Period ipsas:DocumentTitle
281 Balance Sheet Date Concept (Date) For Period ipsas:BalanceSheetDate
282 Income Statement Period Concept (Date) For Period ipsas:IncomeStatementPeriod
283 Document Identifier Concept (xbrli:tokenItemType) For Period ipsas:DocumentIdentifier
284 Document Description Concept (xbrli:tokenItemType) For Period ipsas:DocumentDescription
285 Document Creator Concept (xbrli:tokenItemType) For Period ipsas:DocumentCreator
286 Document Language Concept (xbrli:tokenItemType) For Period ipsas:DocumentLanguage
287 Document Fiscal Period Focus Concept (xbrli:tokenItemType) For Period ipsas:DocumentFiscalPeriodFocus
288 Document Fiscal Year Focus Concept (xbrli:tokenItemType) For Period ipsas:DocumentFiscalYearFocus
289 9995 - Document - Entity Information Network

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 http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/EntityInformation
290 Entity Information [Table] Table ipsas:EntityInformationTable
291 Legal Entity [Axis] Axis frm:LegalEntityAxis
292 Consolidated Entity [Member] Member frm:ConsolidatedEntityMember
293 Report Date [Axis] Axis frm:ReportDateAxis
294 Entity Information [Line Items] LineItems ipsas:EntityInformationLineItems
295 Entity Information [Set] Abstract ipsas:EntityInformationSet
296 Economic Entity Name Concept (xbrli:tokenItemType) For Period ipsas:EconomicEntityName
297 Economic Entity Identifier Concept (xbrli:tokenItemType) For Period ipsas:EconomicEntityIdentifier
298 Economic Entity Category Concept (xbrli:tokenItemType) For Period ipsas:EconomicEntityCategory
299 Economic Entity Trading Symbol Concept (xbrli:tokenItemType) For Period ipsas:EconomicEntityTradingSymbol