Disclosure Information: Statement of Financial Performance, by Function
   
Label: Statement of Financial Performance, by Function
Name: StatementOfFinancialPerformanceByFunction
Parent Topic: StatementOfFinancialPerformance
Documentation: Economic entity income statement (statement of financial performance) by function.
Commentary:
Level: Statement
Concept arrangement pattern: [Roll Up]
Completion state: WIP
Status:
Exemplars: 4 examples
Taxonomy Network:
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: 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
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:StatementOfFinancialPerformanceByFunction drules-arcroles:disclosure-requiresHypercube ipsas:StatementOfFinancialPerformanceByFunctionTable
disclosures:StatementOfFinancialPerformanceByFunction drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept ipsas:SurplusDeficit
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