Disclosures (IPSAS Financial Reporting Scheme)

A structure is a set of statements which describe a permissible structure per a logical theory. A disclosure is one way to represent a structure using the XBRL syntax.

Retrieve information by disclosure. (List of all Disclosures) | (Machine Readable)

• Disclosure NameExamples
•   Assets Roll Up4
•   Basis of Presentation
•   Cash and Cash Equivalents Subclassifications
•   Cash Flow Statement, Direct Method4
•   Document Information4
•   Entity Information4
•   Inventories Subclassifications1
•   Liabilities and Net Assets/Equity Roll Up4
•   Long-Term Debt Maturities1
•   Long-Term Debt Subclassifications1
•   Nature of Entity1
•   Net Assets/Equity Subclassifications1
•   Prior Period Adjustment4
•   Property, Plant, and Equipment Estimated Useful Lives By Subclassification1
•   Property, Plant, and Equipment, Net Reconcilisations4
•   Property, Plant, and Equipment, Net Subclassifications4
•   Property, Plant, and Equipment, Net Subclassifications (Alternative)4
•   Reconciliation of Cash per Balance Sheet and Cash Flow Statement1
•   Reconciling Items of Cash and Cash Equivalents1
•   Revenue Detail by Customer4
•   Segment Assets1
•   Segment Liabilities1
•   Segment Other Information1
•   Segment Result1
•   Segment Revenue1
•   Share Capital by Class4
•   Significant Accounting Policies
•   Statement of Changes in Net Assets/Equity1
•   Statement of Financial Performance, by Function4
•   Statement of Financial Performance, by Nature1
•   Statement of Financial Performance, Comparison of Budget and Actual Amounts4
•   Statement of Financial Position, Classified4
•   Statement of Financial Position, Classified (Alternative)1
•   Statement of Financial Position, Liquidity1
•   Surplus (Deficit) Breakdown4

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Last updated: 12/19/2019 11:22:23 AM