Disclosure Information: Cash Flow Statement, Direct Method
   
Label: Cash Flow Statement, Direct Method
Name: CashFlowStatementDirectMethod
Parent Topic: CashFlowStatement
Documentation: Economic entity cash flow statement using the direct method.
Commentary:
Level: Statement
Concept arrangement pattern: [Component]
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: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
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:CashFlowStatementDirectMethod drules-arcroles:disclosure-requiresHypercube ipsas:CashFlowStatementDirectMethodTable
disclosures:CashFlowStatementDirectMethod drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept ipsas:NetCashFlow
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Sample Economic Entity |

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Creative Commons License
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Last updated: 12/19/2019 11:18:28 AM