Disclosure Information: Significant Accounting Policies
   
Label: Significant Accounting Policies
Name: SignificantAccountingPolicies
Parent Topic: SummaryOfSignificantAccountingPolicies
Documentation: Information about the accounting policies used by the economic entity.
Commentary:
Level:
Concept arrangement pattern: [Set]
Completion state:
Status:
Exemplars: 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:SignificantAccountingPolicies 
This disclosure:

   - MUST be represented as using the Hypercube: ipsas:AccountingPoliciesTable
   - MUST be represented as the Concept Arrangement Pattern: cm:Level1TextBlock
   - MUST be represented as using the Level 3 Disclosure [Text Block]: ipsas:SignificantAccountingPoliciesNote
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:SignificantAccountingPolicies drules-arcroles:disclosure-requiresHypercube ipsas:AccountingPoliciesTable
disclosures:SignificantAccountingPolicies drules-arcroles:disclosure-equivalentTextblock ipsas:SignificantAccountingPoliciesNote
disclosures:SignificantAccountingPolicies drules-arcroles:disclosure-hasConceptArrangementPattern cm:Level1TextBlock
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure

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Last updated: 12/19/2019 11:18:28 AM