12345678902020-12-3112345678902019-12-3112345678902018-12-311234567890company:ReportedAsOfFebruary222019Member2019-12-3112345678902020-01-012020-12-3112345678902019-01-012019-12-311234567890company:ClassACommonStockMember2020-12-311234567890company:ClassACommonStockMember2019-12-311234567890company:ClassACommonStockMember2018-12-311234567890company:ClassBCommonStockMember2020-12-311234567890company:ClassBCommonStockMember2019-12-311234567890company:ClassBCommonStockMember2018-12-311234567890company:ClassACommonStockMember2020-01-012020-12-311234567890company:ClassACommonStockMember2019-01-012019-12-311234567890company:ClassBCommonStockMember2020-01-012020-12-311234567890company:ClassBCommonStockMember2019-01-012019-12-311234567890ipsas:LandMember2020-12-311234567890ipsas:BuildingsMember2020-12-311234567890ipsas:FurnitureAndFixturesMember2020-12-311234567890ipsas:MachineryMember2020-12-311234567890ipsas:LandMember2019-12-311234567890ipsas:BuildingsMember2019-12-311234567890ipsas:FurnitureAndFixturesMember2019-12-311234567890ipsas:MachineryMember2019-12-311234567890ipsas:BuildingsMember2020-01-012020-12-311234567890ipsas:FurnitureAndFixturesMember2020-01-012020-12-311234567890ipsas:MachineryMember2020-01-012020-12-311234567890company:LeaseholdAMemberipsas:WashingtonMember2020-01-012020-12-311234567890company:LeaseholdAMemberipsas:WashingtonMember2020-12-311234567890company:LeaseholdAMemberipsas:WashingtonMember2019-12-311234567890company:LeaseholdBMemberipsas:WashingtonMember2020-01-012020-12-311234567890company:LeaseholdBMemberipsas:WashingtonMember2020-12-311234567890company:LeaseholdBMemberipsas:WashingtonMember2019-12-311234567890ipsas:WashingtonMember2020-12-311234567890ipsas:WashingtonMember2019-12-311234567890company:DebtInstrumentAMember2020-01-012020-12-311234567890company:DebtInstrumentAMember2020-12-311234567890company:DebtInstrumentAMember2019-12-311234567890company:DebtInstrumentBMember2020-01-012020-12-311234567890company:DebtInstrumentBMember2020-12-311234567890company:DebtInstrumentBMember2019-12-311234567890company:DebtInstrumentCMember2020-01-012020-12-311234567890company:DebtInstrumentCMember2020-12-311234567890company:DebtInstrumentCMember2019-12-311234567890company:ReconcilingItemTypeAMember2020-01-012020-12-311234567890company:ReconcilingItemTypeAMember2020-12-311234567890company:ReconcilingItemTypeAMember2019-12-311234567890company:ReconcilingItemTypeBMember2020-01-012020-12-311234567890company:ReconcilingItemTypeBMember2020-12-311234567890company:ReconcilingItemTypeBMember2019-12-311234567890company:CustomerAMember2020-01-012020-12-311234567890company:CustomerBMember2020-01-012020-12-311234567890company:CustomerCMember2020-01-012020-12-311234567890frm:BudgetedMember2020-01-012020-12-311234567890frm:VarianceMember2020-01-012020-12-31xbrli:sharesiso4217:USDxbrli:pure

Inline XBRL Business Report

Component: (Network and Table)
Network
1110 - Statement - Statement of Financial Position, Classified
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPositionClassified)
TableStatement of Financial Position, Classified [Table]
Slicers (applies to each fact value in each table cell)
Statement of Financial Position, Classified [Line Items]Period [Axis]
2020-12-31
2019-12-31
2018-12-31
Assets [Roll Up]
 
 
 
Current Assets [Roll Up]
 
 
 
Cash and Cash Equivalents
1,000 1
1,000  
 
Receivables, Net, Current
1,000 1
1,000  
 
Inventory
1,000  
1,000  
 
Prepaid Expenses
500  
500  
 
Investments, at Cost
500  
500  
 
Other Current Assets
1,000  
1,000  
 
Current Assets, Total
5,000  
 
5,000  
 
 
 
Noncurrent Assets [Roll Up]
 
 
 
Property, Plant, and Equipment, Net, Total
4,000  
4,000  
4,000  
Investment in Affiliates
0  
0  
 
Receivables, Net, Noncurrent
0  
0  
 
Other Noncurrent Assets
3,000  
1,000  
 
Noncurrent Assets, Total
7,000  
 
5,000  
 
 
 
Assets, Total
12,000  
 
10,000  
 
 
 
Liabilities and Net Assets/Equity [Roll Up]
 
 
 
Liabilities [Roll Up]
 
 
 
Current Liabilities [Roll Up]
 
 
 
Payables from Exchange Transactions
3,000  
3,000  
 
Long-Term Debt, Current
1,000  
1,000  
 
Other Current Liabilities
1,000  
1,000  
 
Current Liabilities, Total
5,000  
 
5,000  
 
 
 
Noncurrent Liabilities [Roll Up]
 
 
 
Long-Term Debt, Noncurrent
500  
500  
 
Other Noncurrent Liabilities
500  
500  
 
Noncurrent Liabilities, Total
1,000  
 
1,000  
 
 
 
Liabilities, Total
6,000  
 
6,000  
 
 
 
Net Assets/Equity [Roll Up]
 
 
 
Controlling Interest [Roll Up]
 
 
 
Share Capital
1,000  
1,000  
1,000  
Reserves
2,000  
1,000  
0  
Accumulated Surpluses (Deficits)
1,000  
1,000  
0  
Controlling Interest
4,000  
 
3,000  
 
1,000  
 
Noncontrolling Interest
2,000  
1,000  
0  
Net Assets
6,000  
 
4,000  
 
1,000  
 
Liabilities and Net Assets/Equity, Total
12,000  
 
10,000  
 
 
 
1: GENERAL: This is a footnote making general comments.

Component: (Network and Table)
Network
1160 - Statement - Classes of Share Capital (Parenthetical)
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/ClassesOfCommonStockSchedule)
TableShare Capital, by Class [Table]
Slicers (applies to each fact value in each table cell)
Share Capital, by Class [Line Items]Period [Axis]
2020-12-31
2019-12-31
2018-12-31
Class of Common Stock [Axis]Class of Common Stock [Axis]Class of Common Stock [Axis]
Class A Common Stock [Member]Class B Common Stock [Member]All Classes of Common Stock [Member]Class A Common Stock [Member]Class B Common Stock [Member]All Classes of Common Stock [Member]Class A Common Stock [Member]Class B Common Stock [Member]All Classes of Common Stock [Member]
Share Capital, by Class [Set]
 
 
 
 
 
 
 
 
 
Share Capital, Par Value per Share
1  
1  
 
1  
1  
    
Share Capital, Share Subscriptions
10,000  
10,000  
 
10,000  
10,000  
    
Share Capital, Shares Authorized
10,000  
10,000  
 
10,000  
10,000  
    
Share Capital, Shares Issued
10,000  
10,000  
 
10,000  
10,000  
    
Share Capital, Shares Outstanding
3,000  
3,000  
 
3,000  
3,000  
 
3,000  
3,000  
 
Share Capital
500  
500  
1,000  
500  
500  
1,000  
  
1,000  

Component: (Network and Table)
Network
1211 - Statement - Statement of Financial Performance, by Function
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPerformanceByFunction)
TableStatement of Financial Performance, by Function [Table]
Slicers (applies to each fact value in each table cell)
Statement of Financial Performance, by Function [Line Items]Period [Axis]
2020-01-01 - 2020-12-31
2019-01-01 - 2019-12-31
Surplus (Deficit) [Roll Up]
 
 
Surplus (Deficit) from Continuing Operations [Roll Up]
 
 
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures [Roll Up]
 
 
Revenue [Roll Up]
 
 
Taxes
5,000  
6,000  
Fees, Fines, Penalties, and Licenses
1,000  
1,000  
Revenue from Exchange Transactions
1,000  
1,000  
Revenue
7,000  
 
8,000  
 
Expenses [Roll Up]
 
 
General Public Services
3,000  
8,000  
Defense
1,000  
1,000  
Economic Affairs
1,000  
1,000  
Finance Costs
1,000  
1,000  
Expenses
6,000  
 
11,000  
 
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures
1,000  
 
(3,000) 
 
Share of Surplus (Deficit) of Equity Method Associates and Joint Ventures
500  
1,000  
Surplus (Deficit) from Continuing Operations
500  
 
(4,000) 
 
Gain (Loss) from Discontinued Operations
0  
0  
Surplus (Deficit)
500  
 
(4,000) 
 

Component: (Network and Table)
Network
1240 - Statement - Surplus (Deficit) Breakdown by Controlling and Noncontrolling Interest (Parenthetical)
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/SurplusDeficitBreakdown)
TableSurplus (Deficit) Breakdown [Table]
Slicers (applies to each fact value in each table cell)
Surplus (Deficit) Breakdown [Line Items]Period [Axis]
2020-01-01 - 2020-12-31
2019-01-01 - 2019-12-31
Surplus (Deficit) Breakdown [Roll Up]
 
 
Surplus (Deficit) Attributable to Owners of Controlling Entity
400  
(3,000) 
Surplus (Deficit) Attributable to Noncontrolling Interest
100  
(1,000) 
Surplus (Deficit)
500  
 
(4,000) 
 

Component: (Network and Table)
Network
1290 - Statement - Statement of Financial Performance, Comparison of Budgeted and Actual Amounts
(http://www.ABCCompany.com/company/level4/VarianceAnalysis)
TableStatement of Financial Performance, Comparison of Bugeted and Actual Amounts [Table]
Slicers (applies to each fact value in each table cell)
Statement of Financial Performance, Comparison of Bugeted and Actual Amounts [Line Items]Period [Axis]
2020-01-01 - 2020-12-31
Reporting Scenario [Axis]
Variance [Member]Budgeted [Member]Actual [Member]
Surplus (Deficit) from Continuing Operations [Roll Up]
 
 
 
Revenue
5  
7,005  
7,000  
Expenses
(5,001) 
999  
6,000  
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures
5,006  
 
6,006  
 
1,000  
 

Component: (Network and Table)
Network
1300 - Statement - Changes in Equity, Prior Period Adjustments
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/PriorPeriodAdjustments)
TableStatement of Changes in Equity, Prior Period Adjustments [Table]
Slicers (applies to each fact value in each table cell)
Statement of Changes in Equity, Prior Priod Adjustments [Line Items]Report Date [Axis]Period [Axis]
2020-01-01 - 2020-12-31
Accumulated Surpluses (Deficits), Prior Period Adjustments [Adjustment]
 
Accumulated Surpluses (Deficits), Originally Stated
Reported as of February 22, 2019 [Member]
2,000  
Correction of Prior Period Errors
Reported as of March 18, 2020 [Member]
500  
Changes in Accounting Policies
Reported as of March 18, 2020 [Member]
(1,500) 
Accumulated Surpluses (Deficits), Restated
Reported as of March 18, 2020 [Member]
1,000  
 

Component: (Network and Table)
Network
1400 - Statement - Changes in Equity
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfEquitySchedule)
TableStatement of Changes in Equity [Table]
Slicers (applies to each fact value in each table cell)
Statement of Changes in Equity [Line Items]Report Date [Axis]Period [Axis]
2020-01-01 - 2020-12-31
2019-01-01 - 2019-12-31
Share Capital Reconciliation [Roll Forward]
 
 
Share Capital, Opening Balance
Reported as of March 18, 2020 [Member]
1,000  
1,000  
Share Capital, Other Increase (Decrease)
Reported as of March 18, 2020 [Member]
(1,000) 
(1,000) 
Share Capital, Closing Balance
Reported as of March 18, 2020 [Member]
1,000  
 
1,000  
 
Reserves Reconciliation [Roll Forward]
 
 
Reserves, Opening Balance
Reported as of March 18, 2020 [Member]
1,000  
 
Reserves, Other Increase (Decrease)
Reported as of March 18, 2020 [Member]
1,000  
1,000  
Reserves, Closing Balance
Reported as of March 18, 2020 [Member]
2,000  
 
1,000  
 
Accumulated Surpluses (Deficits) Reconciliation [Roll Forward]
 
 
Accumulated Surpluses (Deficits), Opening Balance
Reported as of March 18, 2020 [Member]
1,000  
 
Surplus (Deficit) Attributable to Owners of Controlling Entity
Reported as of March 18, 2020 [Member]
400  
(3,000) 
Accumulated Surpluses (Deficits), Other Increase (Decrease)
Reported as of March 18, 2020 [Member]
600  
5,000  
Accumulated Surpluses (Deficits), Closing Balance
Reported as of March 18, 2020 [Member]
1,000  
 
1,000  
 
Noncontrolling Interest Reconciliation [Roll Forward]
 
 
Noncontrolling Interest, Opening Balance
Reported as of March 18, 2020 [Member]
1,000  
 
Surplus (Deficit) Attributable to Noncontrolling Interest
Reported as of March 18, 2020 [Member]
100  
(1,000) 
Noncontrolling Interest, Other Increase (Decrease)
Reported as of March 18, 2020 [Member]
900  
2,000  
Noncontrolling Interest, Closing Balance
Reported as of March 18, 2020 [Member]
2,000  
 
1,000  
 
Net Assets/Equity Reconciliation [Roll Forward]
 
 
Equity, Opening Balance
Reported as of March 18, 2020 [Member]
4,000  
1,000  
Gain on Property Revaluation
Reported as of March 18, 2020 [Member]
1,000  
1,000  
Loss on Revaluation of Investments
Reported as of March 18, 2020 [Member]
0  
0  
Exchange Differences on Translation of Foriegn Operations
Reported as of March 18, 2020 [Member]
(1,000) 
(1,000) 
Share Capital, Contributions
Reported as of March 18, 2020 [Member]
2,000  
3,000  
Share Capital, Distributions
Reported as of March 18, 2020 [Member]
(1,000) 
(2,000) 
Dividends Paid
Reported as of March 18, 2020 [Member]
(1,000) 
(1,000) 
Surplus (Deficit)
Reported as of March 18, 2020 [Member]
500  
(4,000) 
Other Increase (Decrease) in Equity
Reported as of March 18, 2020 [Member]
1,500  
7,000  
Equity, Closing Balance
Reported as of March 18, 2020 [Member]
6,000  
 
4,000  
 

Component: (Network and Table)
Network
1600 - Statement - Cash Flow Statement, Direct Method
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/CashFlowDirectSchedule)
TableCash Flow Statement, Direct Method [Table]
Slicers (applies to each fact value in each table cell)
Cash Flow Statement, Direct Method [Line Items]Report Date [Axis]Period [Axis]
2020-01-01 - 2020-12-31
2019-01-01 - 2019-12-31
Net Cash Flow [Roll Up]
 
 
Net Cash Flows from Operating Activities [Roll Up]
 
 
Proceeds from Taxation
Reported as of March 18, 2020 [Member]
1,000  
6,000  
Payments of Employee Costs
Reported as of March 18, 2020 [Member]
(1,000) 
(1,000) 
Payments of Interest
Reported as of March 18, 2020 [Member]
(1,000) 
(1,000) 
Net Cash Flow from (used in) Operating Activities
Reported as of March 18, 2020 [Member]
(1,000) 
 
4,000  
 
Net Cash Flows from Investing Activities [Roll Up]
 
 
Payments for Purchases of Property, Plant, and Equipment
Reported as of March 18, 2020 [Member]
(1,000) 
(2,000) 
Proceeds from Sale of Property, Plant, and Equipment
Reported as of March 18, 2020 [Member]
3,000  
1,000  
Net Cash Flows from (used in) Investing Activities
Reported as of March 18, 2020 [Member]
2,000  
 
(1,000) 
 
Net Cash Flows from Financing Activities [Roll Up]
 
 
Proceeds from Additional Borrowings
Reported as of March 18, 2020 [Member]
1,000  
2,000  
Repayment of Borrowings
Reported as of March 18, 2020 [Member]
(3,000) 
(1,000) 
Net Cash Flows from (used in) Financing Activities
Reported as of March 18, 2020 [Member]
(2,000) 
 
1,000  
 
Cash and Cash Equivalents Reconciliation [Roll Forward]
 
 
Cash and Cash Equivalents, per Cash Flow Statement, Beginning Balance
Reported as of March 18, 2020 [Member]
1,000  
(3,000) 
Net Cash Flow
Reported as of March 18, 2020 [Member]
(1,000) 
 
4,000  
 
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance
Reported as of March 18, 2020 [Member]
0  
 
1,000  
 

Component: (Network and Table)
Network
2220 - Disclosure - Property, Plant and Equipment, Net Subclassifications
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/support/level4/PropertyPlantAndEquipmentAxisDetails)
TableProperty, Plant and Equipment, Net, Subclassifications [Table]
Slicers (applies to each fact value in each table cell)
Property, Plant and Equipment, Net, Subcomponents [Line Items]Period [Axis]
2020-12-31
2019-12-31
2018-12-31
Subclassification [Axis]Subclassification [Axis]Subclassification [Axis]
Land [Member]Buildings [Member]Furniture and Fixtures [Member]Machinery [Member]All Subclassifications [Member]Land [Member]Buildings [Member]Furniture and Fixtures [Member]Machinery [Member]All Subclassifications [Member]All Subclassifications [Member]
Property, Plant and Equipment, Net [Roll Up]
 
 
 
 
 
 
 
 
 
 
 
Property, Plant and Equipment, Gross
    
5,000  
    
5,000  
 
Accumulated Depreciation
    
1,000  
    
1,000  
 
Property, Plant and Equipment, Net
1,000  
 
1,000  
 
1,000  
 
1,000  
 
4,000  
 
1,000  
 
1,000  
 
1,000  
 
1,000  
 
4,000  
 
4,000  
 

Component: (Network and Table)
Network
2221 - Disclosure - Property, Plant, and Equipment, Net Subclassifications (Alternative)
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/PropertyPlantAndEquipmentDetails)
TableProperty, Plant and Equipment Components [Table]
Slicers (applies to each fact value in each table cell)
Property, Plant and Equipment Components [Line Items]Period [Axis]
2020-12-31
2019-12-31
2018-12-31
Property, Plant, and Equipment, Net, Components [Roll Up]
 
 
 
Land
1,000  
1,000  
1,000  
Buildings, Net
1,000  
1,000  
1,000  
Furniture and Fixtures, Net
1,000  
1,000  
1,000  
Machinery, Net
1,000  
1,000  
1,000  
Property, Plant and Equipment, Net
4,000  
 
4,000  
 
4,000  
 

Component: (Network and Table)
Network
2230 - Disclosure - Property, Plant, and Equipment Reconciliations
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/PropertyPlantAndEquipmentMovementsSchedule)
TableProperty, Plant and Equipment Reconciliations [Table]
Slicers (applies to each fact value in each table cell)
Property, Plant and Equipment Reconciliations [Line Items]Period [Axis]
2020-01-01 - 2020-12-31
2019-01-01 - 2019-12-31
Land [Reconciliation]
 
 
Land, Opening Balance
1,000  
1,000  
Land, Additions
1,000  
1,000  
Land, Disposals
(1,000) 
(1,000) 
Land, Revaluations
0  
0  
Land, Other Increase (Decrease)
0  
0  
Land, Closing Balance
1,000  
 
1,000  
 
Buildings, Net [Reconciliation]
 
 
Buildings, Net, Opening Balance
1,000  
1,000  
Buildings, Net, Additions
1,000  
1,000  
Buildings, Net, Disposals
(1,000) 
(1,000) 
Buildings, Net, Revaluations
0  
0  
Buildings, Net, Other Increase (Decrease)
0  
0  
Buildings, Net, Closing Balance
1,000  
 
1,000  
 
Machinery, Net [Reconciliation]
 
 
Machinery, Net, Opening Balance
1,000  
1,000  
Machinery, Net, Additions
1,000  
1,000  
Machinery, Net, Disposals
(1,000) 
(1,000) 
Machinery, Net, Revaluations
0  
0  
Machinery, Net, Other Increase (Decrease)
0  
0  
Machinery, Net, Closing Balance
1,000  
 
1,000  
 
Furniture and Fixtures, Net [Reconciliation]
 
 
Furniture and Fixtures, Net, Opening Balance
1,000  
1,000  
Furniture and Fixtures, Net, Additions
1,000  
1,000  
Furniture and Fixtures, Net, Disposals
(1,000) 
(1,000) 
Furniture and Fixtures, Net, Revaluations
0  
0  
Furniture and Fixtures, Net, Other Increase (Decrease)
0  
0  
Furniture and Fixtures, Net, Closing Balance
1,000  
 
1,000  
 
Property, Plant and Equipment, Net [Reconciliation]
 
 
Property, Plant and Equipment, Net, Opening Balance
4,000  
4,000  
Property, Plant and Equipment, Net, Additions
4,000  
4,000  
Property, Plant and Equipment, Net, Disposals
(4,000) 
(4,000) 
Property, Plant and Equipment, Net, Revaluations
0  
0  
Property, Plant and Equipment, Net, Other Increase (Decrease)
0  
0  
Property, Plant and Equipment, Net, Closing Balance
4,000  
 
4,000  
 

Component: (Network and Table)
Network
8900 - Disclosure - Analysis of Revenue
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/SalesAnanysisSchedule)
TableSales Analysis, by Customer [Table]
Slicers (applies to each fact value in each table cell)
Sales Analysis, by Customer [Line Items]Period [Axis]
2020-01-01 - 2020-12-31
2019-01-01 - 2019-12-31
Customer [Axis]Customer [Axis]
Customer A [Member]Customer B [Member]Customer C [Member]All Customers [Member]All Customers [Member]
Sales Analysis, by Customer [Set]
 
 
 
 
 
Revenue
2,000  
1,000  
4,000  
7,000  
8,000  

Component: (Network and Table)
Network
9990 - Document - Document Information
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/DocumentInformation)
TableDocument Information [Table]
Slicers (applies to each fact value in each table cell)
Document Information [Line Items]Period [Axis]
2020-01-01 - 2020-12-31
Document Information [Set]
 
Reporting Style Code
IPSAS-BSC-ISFUNC6-SCI1-CF1  
Document Title
Financial Statement  
Balance Sheet Date
2020-12-31  
Income Statement Period
2020-01-01  
Document Identifier
XXXX  
Document Description
 
Document Creator
 
Document Language
English  
Document Fiscal Period Focus
FY  
Document Fiscal Year Focus
2020  

Component: (Network and Table)
Network
9995 - Document - Entity Information
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/EntityInformation)
TableEntity Information [Table]
Slicers (applies to each fact value in each table cell)
Entity Information [Line Items]Period [Axis]
2020-01-01 - 2020-12-31
Entity Information [Set]
 
Economic Entity Name
Sample Economic Entity  
Economic Entity Identifier
1234567890  
Economic Entity Category
 
Economic Entity Trading Symbol