Disclosure Information: Statement of Cash Flows
   
Label: Statement of Cash Flows
Name: StatementOfCashFlows
Parent Topic: StatementOfCashFlow
Documentation: Economic entity statement of cash flows using the direct method.
Commentary:
Level: Statement
Concept arrangement pattern: [Component]
Completion state: Done
Status: OK
Templates: Cash Flow Statement Direct Method |
Exemplars: Example
Taxonomy Network: http://www.xbrlsite.com/nfp/role/level4/StatementOfCashFlows
Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Statement of Cash Flows [Table] Table nfp:StatementCashFlowsTable
2 Statement of Cash Flows [Line Items] LineItems nfp:StatementOfCashFlowsLineItems
3 Cash Flow Statement [Roll Forward] Abstract nfp:CashFlowStatementRollForward
4 Net Cash Flow [Roll Up] Abstract nfp:NetCashFlowRollUp
5 Net Cash Flow Operating Activities [Roll Up] Abstract nfp:NetCashFlowOperatingActivitiesRollUp
6 Collection of Receivables Concept (Monetary) For Period Debit nfp:CollectionReceivables
7 Payment of Accounts Payable Concept (Monetary) For Period Credit nfp:PaymentOfAccountsPayable
8 Net Cash Flow Operating Activities Concept (Monetary) For Period nfp:NetCashFlowOperatingActivities
9 Net Cash Flow Financing Activities [Roll Up] Abstract nfp:NetCashFlowFinancingActivitiesRollUp
10 Additional Long-term Borrowings Concept (Monetary) For Period Debit nfp:AdditionalLongtermBorrowings
11 Repayment of Long-term Borrowings Concept (Monetary) For Period Credit nfp:RepaymentOfLongtermBorrowings
12 Net Cash Flow Financing Activities Concept (Monetary) For Period Debit nfp:NetCashFlowFinancingActivities
13 Net Cash Flow Investing Activities [Roll Up] Abstract nfp:NetCashFlowInvestingActivitiesRollUp
14 Capital Additions of Property, Plant and Equipment Concept (Monetary) For Period Credit nfp:CapitalAdditionsOfPropertyPlantAndEquipment
15 Net Cash Flow Investing Activities Concept (Monetary) For Period Debit nfp:NetCashFlowInvestingActivities
16 Net Cash Flow Concept (Monetary) For Period Debit nfp:NetCashFlow
17 Cash and Cash Equivalents, Beginning Balance Concept (Monetary) As Of Debit nfp:CashAndCashEquivalents
18 Cash and Cash Equivalents, Ending Balance Concept (Monetary) As Of Debit nfp:CashAndCashEquivalents
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:StatementOfCashFlows 
This disclosure:

   - MUST be represented as using the Hypercube: nfp:StatementCashFlowsTable
   - MUST be represented as the Concept Arrangement Pattern: cm:Component
      - cm:Component REQUIRES the disclosure (Block): disclosures:NetCashFlowRollUp
      - cm:Component REQUIRES the disclosure (Block): disclosures:CashAndCashEquivlentsSummaryRollForward
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:StatementOfCashFlows
disclosures:StatementOfCashFlows drules-arcroles:disclosure-requiresHypercube nfp:StatementCashFlowsTable
disclosures:StatementOfCashFlows drules-arcroles:disclosure-hasConceptArrangementPattern cm:Component
disclosures:StatementOfCashFlows drules-arcroles:reportedDisclosure-requiresDisclosure disclosures:NetCashFlowRollUp
disclosures:StatementOfCashFlows drules-arcroles:reportedDisclosure-requiresDisclosure disclosures:CashAndCashEquivlentsSummaryRollForward
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Entity 1 | Entity 2 | Entity 3 | Entity 4 | Entity 5 | Entity 6 |
Visual example
http://xbrlsite.azurewebsites.net/2020/reporting-scheme/nfp/draft/evidence-package/contents/Rendering-N7-RE125.html
Example

*

Creative Commons License
This work is licensed under a Creative Commons License.

Last updated: 4/29/2020 7:05:43 PM