Disclosure Information: Reconciliation of Cash per Balance Sheet and Cash Flow Statement
   
Label: Reconciliation of Cash per Balance Sheet and Cash Flow Statement
Name: ReconciliationOfCashSummary
Parent Topic: CashAndCashEquivalents
Documentation: Reconciliation of cash and cash equivalents per balance sheet and cash flow statement, summary.
Commentary:
Level: Disclosure
Concept arrangement pattern: [Roll Up]
Completion state: WIP
Status:
Exemplars: 1 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:ReconciliationOfCashSummary 
This disclosure:

   - MUST be represented as using the Hypercube: ipsas:ReconciliationOfCashSummaryTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: ipsas:CashAndCashEquivalentsPerCashFlowStatement
   - MUST be represented as using the Level 3 Disclosure [Text Block]: ipsas:ReconcilationToCashFlowStatementSummarySchedule
   - MUST contain the Level 4 Detailed concept: ipsas:CashAndCashEquivalents
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:ReconciliationOfCashSummary drules-arcroles:disclosure-requiresHypercube ipsas:ReconciliationOfCashSummaryTable
disclosures:ReconciliationOfCashSummary drules-arcroles:disclosure-equivalentTextblock ipsas:ReconcilationToCashFlowStatementSummarySchedule
disclosures:ReconciliationOfCashSummary drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept ipsas:CashAndCashEquivalentsPerCashFlowStatement
disclosures:ReconciliationOfCashSummary drules-arcroles:disclosure-requiresConcept ipsas:CashAndCashEquivalents
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