International Public Sector Accounting Standards (IPSAS) (Prototype)

Disclosure Mechanics Rules

Machine readable

Line Disclosure
1 Assets Roll Up (disclosures:AssetsRollUp)

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Rules for disclosure: disclosures:AssetsRollUp 
This disclosure:

   - MUST be represented as using the Hypercube: ipsas:StatementOfFinancialPositionClassifiedTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: ipsas:Assets
2 Cash Flow Statement, Direct Method (disclosures:CashFlowStatementDirectMethod)

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Rules for disclosure: disclosures:CashFlowStatementDirectMethod 
This disclosure:

   - MUST be represented as using the Hypercube: ipsas:CashFlowStatementDirectMethodTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: ipsas:NetCashFlow
3 Document Information (disclosures:DocumentInformation)

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Rules for disclosure: disclosures:DocumentInformation 
This disclosure:

   - MUST be represented as using the Hypercube: ipsas:DocumentInformationTable
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES  concept: ipsas:DocumentTitle
   - MUST contain the Level 4 Detailed concept: ipsas:ReportingStyleCode
   - MUST contain the Level 4 Detailed concept: ipsas:BalanceSheetDate
   - MUST contain the Level 4 Detailed concept: ipsas:IncomeStatementPeriod
4 Entity Information (disclosures:EntityInformation)

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Rules for disclosure: disclosures:EntityInformation 
This disclosure:

   - MUST be represented as using the Hypercube: ipsas:EntityInformationTable
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES  concept: ipsas:EconomicEntityName
   - MUST contain the Level 4 Detailed concept: ipsas:EconomicEntityIdentifier
5 Liabilities and Net Assets/Equity Roll Up (disclosures:LiabilitiesAndEquityRollUp)

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Rules for disclosure: disclosures:LiabilitiesAndEquityRollUp 
This disclosure:

   - MUST be represented as using the Hypercube: ipsas:StatementOfFinancialPositionClassifiedTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: ipsas:LiabilitiesAndNetAssetsEquity
6 Prior Period Adjustment (disclosures:PriorPeriodAdjustment)

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Rules for disclosure: disclosures:PriorPeriodAdjustment 
This disclosure:

   - MUST be represented as using the Hypercube: ipsas:StatementChangesInEquityPriorPeriodAdjustmentsTable
   - MUST include the Axis/Dimension: frm:ReportDateAxis
   - MUST be represented as the Concept Arrangement Pattern: cm:Adjustment
      - cm:Adjustment REQUIRES origionaly stated/restated concept: ipsas:AccumulatedSurplusesDeficits
7 Property, Plant, and Equipment, Net Reconcilisations (disclosures:PropertyPlantAndEquipmentNetReconciliations)

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Rules for disclosure: disclosures:PropertyPlantAndEquipmentNetReconciliations 
This disclosure:

   - MUST be represented as using the Hypercube: ipsas:PropertyPlantAndEquipmentReconciliationsTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollForward
      - cm:RollForward REQUIRES balance/instant concept: ipsas:PropertyPlantAndEquipmentNet
8 Property, Plant, and Equipment, Net Subclassifications (disclosures:PropertyPlantAndEquipmentNetSubclassifications)

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Rules for disclosure: disclosures:PropertyPlantAndEquipmentNetSubclassifications 
This disclosure:

   - MUST be represented as using the Hypercube: ipsas:PropertyPlantEquipmentComponentsTable
   - MUST include the Axis/Dimension: ipsas:SubclassificationAxis
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: ipsas:PropertyPlantAndEquipmentNet
9 Property, Plant, and Equipment, Net Subclassifications (Alternative) (disclosures:PropertyPlantAndEquipmentNetSubclassificationsAlternative)

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Rules for disclosure: disclosures:PropertyPlantAndEquipmentNetSubclassificationsAlternative 
This disclosure:

   - MUST be represented as using the Hypercube: ipsas:PropertyPlantEquipmentComponentsTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: ipsas:PropertyPlantAndEquipmentNet
10 Revenue Detail by Customer (disclosures:RevenueDetailByCustomer)

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Rules for disclosure: disclosures:RevenueDetailByCustomer 
This disclosure:

   - MUST be represented as using the Hypercube: ipsas:SalesAnalysisByCustomerTable
   - MUST include the Axis/Dimension: ipsas:CustomerAxis
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES  concept: ipsas:Revenue
11 Share Capital by Class (disclosures:ShareCapitalByClass)

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Rules for disclosure: disclosures:ShareCapitalByClass 
This disclosure:

   - MUST be represented as using the Hypercube: ipsas:ShareCapitalByClassTable
   - MUST include the Axis/Dimension: ipsas:ClassOfCommonStockAxis
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES  concept: ipsas:ShareCapital
12 Statement of Changes in Net Assets/Equity (disclosures:StatementOfChangesInNetAssetsEquity)

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Rules for disclosure: disclosures:StatementOfChangesInNetAssetsEquity 
This disclosure:

   - MUST be represented as using the Hypercube: ipsas:StatementOfChangesInEquityTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollForward
      - cm:RollForward REQUIRES balance/instant concept: ipsas:Equity
13 Statement of Financial Performance, by Function (disclosures:StatementOfFinancialPerformanceByFunction)

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Rules for disclosure: disclosures:StatementOfFinancialPerformanceByFunction 
This disclosure:

   - MUST be represented as using the Hypercube: ipsas:StatementOfFinancialPerformanceByFunctionTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: ipsas:SurplusDeficit
14 Statement of Financial Performance, Comparison of Budget and Actual Amounts (disclosures:StatementOfFinancialPerformanceComparisonOfBudgetAndActual)

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Rules for disclosure: disclosures:StatementOfFinancialPerformanceComparisonOfBudgetAndActual 
This disclosure:

   - MUST be represented as using the Hypercube: company:StatementOfFinancialPerformanceComparisonOfBugetedAndActualAmountsTable
   - MUST include the Axis/Dimension: frm:ReportingScenarioAxis
   - MUST include the Member: frm:BudgetedMember
   - MUST include the Member: frm:ActualMember
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: ipsas:Revenue
15 Statement of Financial Position, Classified (disclosures:StatementOfFinancialPositionClassified)

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Rules for disclosure: disclosures:StatementOfFinancialPositionClassified 
This disclosure:

   - MUST be represented as using the Hypercube: ipsas:StatementOfFinancialPositionClassifiedTable
   - MUST be represented as the Concept Arrangement Pattern: cm:Component
      - cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:AssetsRollUp
      - cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:LiabilitiesAndEquityRollUp
16 Surplus (Deficit) Breakdown (disclosures:SurplusDeficitBreakdown)

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Rules for disclosure: disclosures:SurplusDeficitBreakdown 
This disclosure:

   - MUST be represented as using the Hypercube: ipsas:SurplusDeficitBreakdownTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: ipsas:SurplusDeficit
   - OFTEN (not always) contains Level 4 Disclosure Detail concept: ipsas:SurplusDeficitAttributableToOwnersControllingEntity
   - OFTEN (not always) contains Level 4 Disclosure Detail concept: ipsas:SurplusDeficitAttributableToNoncontrollingInterest

Last updated: 4/15/2019 2:14:29 PM