Disclosure Information: Statement of Financial Performance, Comparison of Budget and Actual Amounts
   
Label: Statement of Financial Performance, Comparison of Budget and Actual Amounts
Name: StatementOfFinancialPerformanceComparisonOfBudgetAndActual
Parent Topic: StatementOfFinancialPerformance
Documentation: Economic entity statement of financial performance which compares budgeted and actual amounts.
Commentary:
Level: Statement
Concept arrangement pattern: [Variance]
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:StatementOfFinancialPerformanceComparisonOfBudgetAndActual 
This disclosure:

   - MUST be represented as using the Hypercube: company:StatementOfFinancialPerformanceComparisonOfBugetedAndActualAmountsTable
   - MUST include the Axis/Dimension: frm:ReportingScenarioAxis
   - MUST include the Member: frm:BudgetedMember
   - MUST include the Member: frm:ActualMember
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: ipsas:SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:StatementOfFinancialPerformanceComparisonOfBudgetAndActual drules-arcroles:disclosure-requiresHypercube company:StatementOfFinancialPerformanceComparisonOfBugetedAndActualAmountsTable
disclosures:StatementOfFinancialPerformanceComparisonOfBudgetAndActual drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept ipsas:SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures
disclosures:StatementOfFinancialPerformanceComparisonOfBudgetAndActual drules-arcroles:disclosure-requiresMember frm:BudgetedMember
disclosures:StatementOfFinancialPerformanceComparisonOfBudgetAndActual drules-arcroles:disclosure-requiresMember frm:ActualMember
disclosures:StatementOfFinancialPerformanceComparisonOfBudgetAndActual drules-arcroles:disclosure-requiresAxis frm:ReportingScenarioAxis
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 11:18:29 AM