Disclosure Information: Surplus (Deficit) Breakdown
   
Label: Surplus (Deficit) Breakdown
Name: SurplusDeficitBreakdown
Parent Topic: StatementOfFinancialPerformance
Documentation: Breakdown of surplus (deficit) attributable to controlling and noncontrolling.
Commentary:
Level: Statement
Concept arrangement pattern: [Roll Up]
Completion state: WIP
Status:
Exemplars: 4 examples
Taxonomy Network: http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/SurplusDeficitBreakdown
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:SurplusDeficitBreakdown 
This disclosure:

   - MUST be represented as using the Hypercube: ipsas:SurplusDeficitBreakdownTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: ipsas:SurplusDeficit
   - OFTEN (not always) contains Level 4 Disclosure Detail concept: ipsas:SurplusDeficitAttributableToOwnersControllingEntity
   - OFTEN (not always) contains Level 4 Disclosure Detail concept: ipsas:SurplusDeficitAttributableToNoncontrollingInterest
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:SurplusDeficitBreakdown drules-arcroles:disclosure-requiresHypercube ipsas:SurplusDeficitBreakdownTable
disclosures:SurplusDeficitBreakdown drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept ipsas:SurplusDeficit
disclosures:SurplusDeficitBreakdown drules-arcroles:disclosure-oftenContainsConcept ipsas:SurplusDeficitAttributableToOwnersControllingEntity
disclosures:SurplusDeficitBreakdown drules-arcroles:disclosure-oftenContainsConcept ipsas:SurplusDeficitAttributableToNoncontrollingInterest
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