Disclosure Information: Liabilities and Net Assets/Equity Roll Up
   
Label: Liabilities and Net Assets/Equity Roll Up
Name: LiabilitiesAndEquityRollUp
Parent Topic: StatementOfFinancialPosition
Documentation: Liabilities and equity roll up.
Commentary:
Level: Disclosure
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:LiabilitiesAndEquityRollUp 
This disclosure:

   - MUST be represented as using the Hypercube: ipsas:StatementOfFinancialPositionClassifiedTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: ipsas:LiabilitiesAndNetAssetsEquity
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:LiabilitiesAndEquityRollUp drules-arcroles:disclosure-requiresHypercube ipsas:StatementOfFinancialPositionClassifiedTable
disclosures:LiabilitiesAndEquityRollUp drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept ipsas:LiabilitiesAndNetAssetsEquity
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure

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Last updated: 12/19/2019 11:18:29 AM