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| Disclosure Information: Share Capital by Class |
| Label: | Share Capital by Class |
| Name: | ShareCapitalByClass |
| Parent Topic: | StatementOfFinancialPosition |
| Documentation: | Information about each class of share capital. |
| Commentary: | |
| Level: | Disclosure |
| Concept arrangement pattern: | [Set] |
| Completion state: | WIP |
| Status: | |
| Exemplars: | 4 examples |
| Taxonomy Network: | http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/ClassesOfCommonStockSchedule |
| 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:ShareCapitalByClass
This disclosure:
- MUST be represented as using the Hypercube: ipsas:ShareCapitalByClassTable
- MUST include the Axis/Dimension: ipsas:ClassOfCommonStockAxis
- MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
- cm:Hierarchy REQUIRES total/balance/restated concept: ipsas:ShareCapital
|
| Business Rules for Disclosure: Machine-Readable |
| From | Arcrole (predicate) | To |
|---|---|---|
| disclosures:ShareCapitalByClass | drules-arcroles:disclosure-requiresHypercube | ipsas:ShareCapitalByClassTable |
| disclosures:ShareCapitalByClass | drules-arcroles:disclosure-requiresAxis | ipsas:ClassOfCommonStockAxis |
| disclosures:ShareCapitalByClass | drules-arcroles:disclosure-hasConceptArrangementPattern | cm:Hierarchy |
| cm:Hierarchy | drules-arcroles:conceptArrangementPattern-requiresConcept | ipsas:ShareCapital |
| Exemplars for Disclosure: Machine-Readable |
| Entity Name and Text Block or Detailed Disclosure | Sample Economic Entity | |
|---|
This work is licensed under a Creative Commons License.
Last updated: 12/19/2019 11:18:29 AM