Disclosure Information: Statement of Activities, With Variance from Budget
   
Label: Statement of Activities, With Variance from Budget
Name: StatementOfActivitiesWithVarianceFromBudget
Parent Topic: StatementOfActivities
Documentation: Economic entity statement of activities which contains a comparison of actual to budget with variance.
Commentary:
Level: Statement
Concept arrangement pattern: [Roll Up]
Completion state: Done
Status: OK
Templates: Statement of Activities with Variance |
Exemplars: Example
Taxonomy Network: http://www.xbrlsite.com/nfp/role/level4/StatementOfActivityBasicWithVariance
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 Activity [Table] Table nfp:StatementActivityTable
2 Scenario [Axis] Axis nfp:ScenarioAxis
3 Actual [Member] Member nfp:ActualMember
4 Variance [Member] Member nfp:VarianceMember
5 Budget [Member] Member nfp:BudgetMember
6 Statement of Activity [Line Items] LineItems nfp:StatementOfActivityLineItems
7 Change in Net Assets [Roll Up] Abstract nfp:ChangeInNetAssetsRollUp
8 Support and Revenue [Roll Up] Abstract nfp:SupportAndRevenueRollUp
9 Revenue [Roll Up] Abstract nfp:RevenueRollUp
10 Contract Revenue Concept (Monetary) For Period Credit nfp:ContractRevenue
11 Other Revenue Concept (Monetary) For Period Credit nfp:OtherRevenue
12 Revenue Concept (Monetary) For Period Credit nfp:Revenue
13 Support [Roll Up] Abstract nfp:SupportRollUp
14 Grants Concept (Monetary) For Period Credit nfp:Grants
15 Other Support Concept (Monetary) For Period Credit nfp:OtherSupport
16 Support Concept (Monetary) For Period Credit nfp:Support
17 Support and Revenue Concept (Monetary) For Period Credit nfp:SupportAndRevenue
18 Expenses [Roll Up] Abstract nfp:ExpensesRollUp
19 Program Services Expenses [Roll Up] Abstract nfp:ProgramServicesExpensesRollUp
20 Salaries and Related Expenses Concept (Monetary) For Period Debit nfp:SalariesAndRelatedExpenses
21 Other Program Services Expenses Concept (Monetary) For Period Debit nfp:OtherProgramServicesExpenses
22 Program Services Expenses Concept (Monetary) For Period Debit nfp:ProgramServicesExpenses
23 Supporting Services Expenses [Roll Up] Abstract nfp:SupportingServicesExpensesRollUp
24 Management and General Expenses Concept (Monetary) For Period Debit nfp:ManagementAndGeneralExpenses
25 Fundraising Expenses Concept (Monetary) For Period Debit nfp:FundraisingExpenses
26 Supporting Services Expenses Concept (Monetary) For Period Debit nfp:SupportingServicesExpenses
27 Expenses Concept (Monetary) For Period Debit nfp:Expenses
28 Change in Net Assets Concept (Monetary) For Period Credit nfp:ChangeInNetAssets
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:StatementOfActivitiesWithVarianceFromBudget 
This disclosure:

   - MUST be represented as using the Hypercube: nfp:StatementActivityTable
   - MUST include the Axis/Dimension: nfp:ScenarioAxis
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: nfp:ChangeInNetAssets
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:StatementOfActivitiesWithVarianceFromBudget
disclosures:StatementOfActivitiesWithVarianceFromBudget drules-arcroles:disclosure-requiresHypercube nfp:StatementActivityTable
disclosures:StatementOfActivitiesWithVarianceFromBudget drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept nfp:ChangeInNetAssets
disclosures:StatementOfActivitiesWithVarianceFromBudget drules-arcroles:disclosure-requiresAxis nfp:ScenarioAxis
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-N5-RE93.html
Example

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Last updated: 4/29/2020 7:05:45 PM