Disclosure Information: Statement of Financial Position, Classified
   
Label: Statement of Financial Position, Classified
Name: StatementOfFinancialPositionClassified
Parent Topic: StatementOfFinancialPosition
Documentation: Economic entity balance sheet (statement of financial position) when a classified balance sheet is called for.
Commentary:
Level: Statement
Concept arrangement pattern: [Component]
Completion state: WIP
Status:
Exemplars: 4 examples
Taxonomy Network: http://ipsasb.org/ipsasb/role/schedule/level4/StatementOfFinancialPositionClassified
Prototype for disclosure: Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Balance Sheet [Table] Table gaap:BalanceSheetTable
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, 2011 [Member] Member company:ReportedAsOfMarch182011Member
6 Reporting Scenario [Axis] Axis frm:ReportingScenarioAxis
7 Actual [Member] Member frm:ActualMember
8 Balance Sheet [Line Items] LineItems gaap:BalanceSheetLineItems
9 Assets [Roll Up] Abstract gaap:AssetsRollUp
10 Assets, Current [Roll Up] Abstract gaap:AssetsCurrentRollUp
11 Cash and Cash Equivalents Concept (Monetary) As Of Debit gaap:CashAndCashEquivalents
12 Receivables, Net, Current Concept (Monetary) As Of Debit gaap:ReceivablesNetCurrent
13 Inventory Concept (Monetary) As Of Debit gaap:Inventory
14 Prepaid Expenses Concept (Monetary) As Of Debit gaap:PrepaidExpenses
15 Investments, at Cost Concept (Monetary) As Of Debit gaap:InvestmentsAtCost
16 Other Assets, Current Concept (Monetary) As Of Debit gaap:OtherAssetsCurrent
17 Documentation for Shares Concept (Monetary) As Of Debit gaap:AssetsCurrent
18 Assets, Noncurrent [Roll Up] Abstract gaap:AssetsNoncurrentRollUp
19 Property, Plant, and Equipment, Net [Roll Up] Abstract gaap:PropertyPlantAndEquipmentNetRollUp
20 Land Concept (Monetary) As Of Debit gaap:Land
21 Buildings, Net Concept (Monetary) As Of Debit gaap:BuildingsNet
22 Furniture and Fixtures, Net Concept (Monetary) As Of Debit gaap:FurnitureAndFixturesNet
23 Other Property, Plant, and Equipment, Net Concept (Monetary) As Of Debit gaap:OtherPropertyPlantAndEquipmentNet
24 Property, Plant, and Equipment, Net, Total Concept (Monetary) As Of Debit gaap:PropertyPlantAndEquipmentNet
25 Investment in Affiliates Concept (Monetary) As Of Debit gaap:InvestmentInAffiliates
26 Receivables, Net, Noncurrent Concept (Monetary) As Of Debit gaap:ReceivablesNetNoncurrent
27 Other Assets, Noncurrent Concept (Monetary) As Of Debit gaap:OtherAssetsNoncurrent
28 Assets, Noncurrent, Total Concept (Monetary) As Of Debit gaap:AssetsNoncurrent
29 Assets, Total Concept (Monetary) As Of Debit gaap:Assets
30 Liabilities and Equity [Roll Up] Abstract gaap:LiabilitiesAndEquityRollUp
31 Liabilities [Roll Up] Abstract gaap:LiabilitiesRollUp
32 Liabilities, Current [Roll Up] Abstract gaap:LiabilitiesCurrentRollUp
33 Payables and Accruals Concept (Monetary) As Of Credit gaap:PayablesAndAccruals
34 Long-Term Debt, Current Concept (Monetary) As Of Credit gaap:LongTermDebtCurrent
35 Other Liabilities, Current Concept (Monetary) As Of Credit gaap:OtherLiabilitiesCurrent
36 Liabilities, Current, Total Concept (Monetary) As Of Credit gaap:LiabilitiesCurrent
37 Liabilities, Noncurrent [Roll Up] Abstract gaap:LiabilitiesNoncurrentRollUp
38 Long-Term Debt, Noncurrent Concept (Monetary) As Of Credit gaap:LongTermDebtNoncurrent
39 Other Liabilities, Noncurrent Concept (Monetary) As Of Credit gaap:OtherLiabilitiesNoncurrent
40 Liabilities, Noncurrent, Total Concept (Monetary) As Of Credit gaap:LiabilitiesNoncurrent
41 Liabilities, Total Concept (Monetary) As Of Credit gaap:Liabilities
42 Equity [Roll Up] Abstract gaap:EquityRollUp
43 Preferred Stock Concept (Monetary) As Of Credit gaap:PreferredStock
44 Common Stock Concept (Monetary) As Of Credit gaap:CommonStock
45 Additional Paid in Capital Concept (Monetary) As Of Credit gaap:AdditionalPaidInCapital
46 Retained Earnings (Accumulated Losses) Concept (Monetary) As Of Credit gaap:RetainedEarningsAccumulatedLosses
47 Equity, Total Concept (Monetary) As Of Credit gaap:Equity
48 Liabilities and Equity, Total Concept (Monetary) As Of Credit gaap:LiabilitiesAndEquity
Business Rules for Disclosure: Controlled Natural Language 
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 REQUIRES the disclosure (Block): disclosures:AssetsRollUp
      - cm:Component REQUIRES the disclosure (Block): disclosures:LiabilitiesAndEquityRollUp
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:StatementOfFinancialPositionClassified drules-arcroles:disclosure-hasConceptArrangementPattern cm:Component
disclosures:StatementOfFinancialPositionClassified drules-arcroles:disclosure-requiresHypercube ipsas:StatementOfFinancialPositionClassifiedTable
disclosures:StatementOfFinancialPositionClassified drules-arcroles:reportedDisclosure-requiresDisclosure disclosures:AssetsRollUp
disclosures:StatementOfFinancialPositionClassified drules-arcroles:reportedDisclosure-requiresDisclosure disclosures:LiabilitiesAndEquityRollUp
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Sample Economic Entity |

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Last updated: 12/19/2019 11:18:27 AM