| Line | Disclosure |
|---|---|
| 1 | Assets or Disposal Groups Classified as Held for Sale Roll Up (disclosures:AssetsOrDisposalGroupsClassifiedAsHeldForSaleRollUp) |
Rules for disclosure: disclosures:AssetsOrDisposalGroupsClassifiedAsHeldForSaleRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:AssetsOrDisposalGroupsClassifiedAsHeldForSale
|
|
| 2 | Assets Roll Up (disclosures:AssetsRollUp) |
Rules for disclosure: disclosures:AssetsRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:Assets
|
|
| 3 | Basis of Presentation Text Block (disclosures:BasisOfPresentationTextBlock) |
Rules for disclosure: disclosures:BasisOfPresentationTextBlock
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Level1TextBlock
- cm:Level1TextBlock REQUIRES total/balance/restated concept: aasb1060:BasisOfPresentationTextBlock
|
|
| 4 | Biological Assets (Cost Model) Roll Forward (disclosures:BiologicalAssetsCostModelRollForward) |
Rules for disclosure: disclosures:BiologicalAssetsCostModelRollForward
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollForward
- cm:RollForward REQUIRES balance/instant concept: aasb1060:BiologicalAssets
- MUST contain the Level 4 Detailed concept: aasb1060:DepreciationOfBiologicalAssets
|
|
| 5 | Biological Assets (Fair Value Model) Roll Forward (disclosures:BiologicalAssetsFairValueModelRollForward) |
Rules for disclosure: disclosures:BiologicalAssetsFairValueModelRollForward
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollForward
- cm:RollForward REQUIRES balance/instant concept: aasb1060:BiologicalAssets
- MUST contain the Level 4 Detailed concept: aasb1060:GainLossFromChangesInFairValueLessCostsToSell
|
|
| 6 | Biological Assets Policies (disclosures:BiologicalAssetsPolicies) |
Rules for disclosure: disclosures:BiologicalAssetsPolicies
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Level2TextBlock
- cm:Level2TextBlock REQUIRES total/balance/restated concept: aasb1060:BiologicalAssetsPoliciesTextBlock
|
|
| 7 | Biological Assets Roll Up (disclosures:BiologicalAssetsRollUp) |
Rules for disclosure: disclosures:BiologicalAssetsRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:BiologicalAssets
|
|
| 8 | Breakdown of Comprehensive Income (Loss) Set (disclosures:BreakdownOfOtherComprehensiveIncomeLossSet) |
Rules for disclosure: disclosures:BreakdownOfOtherComprehensiveIncomeLossSet
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
- cm:Hierarchy REQUIRES concept: aasb1060:ComprehensiveIncomeLossAttributableToOwnersOfParent
|
|
| 9 | Breakdown of Profit (Loss) Set (disclosures:BreakdownOfProfitLossSet) |
Rules for disclosure: disclosures:BreakdownOfProfitLossSet
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
- cm:Hierarchy REQUIRES concept: aasb1060:ProfitLossAttributableToOwnersOfParent
|
|
| 10 | Cash and Cash Equivalents Policies (disclosures:CashAndCashEquivalentsPolicies) |
Rules for disclosure: disclosures:CashAndCashEquivalentsPolicies
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Level2TextBlock
- cm:Level2TextBlock REQUIRES total/balance/restated concept: aasb1060:CashAndCashEquivalentsPoliciesTextBlock
|
|
| 11 | Cash And Cash Equivalents Roll Forward (disclosures:CashAndCashEquivalentsRollForward) |
Rules for disclosure: disclosures:CashAndCashEquivalentsRollForward
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollForward
- cm:RollForward REQUIRES balance/instant concept: aasb1060:CashAndCashEquivalents
|
|
| 12 | Cash and Cash Equivalents Roll Up (disclosures:CashAndCashEquivalentsRollUp) |
Rules for disclosure: disclosures:CashAndCashEquivalentsRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:CashAndCashEquivalents
|
|
| 13 | Cost of Sales Roll Up (disclosures:CostOfSalesRollUp) |
Rules for disclosure: disclosures:CostOfSalesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:CostOfSales
|
|
| 14 | Current Biological Assets Roll Up (disclosures:CurrentBiologicalAssetsRollUp) |
Rules for disclosure: disclosures:CurrentBiologicalAssetsRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:CurrentBiologicalAssets
|
|
| 15 | Current Inventories Roll Up (disclosures:CurrentInventoriesRollUp) |
Rules for disclosure: disclosures:CurrentInventoriesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:CurrentInventories
|
|
| 16 | Current Provisions Roll Up (disclosures:CurrentProvisionsRollUp) |
Rules for disclosure: disclosures:CurrentProvisionsRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:CurrentProvisions
|
|
| 17 | Deferred Tax Assets and Liabilities Roll Up (disclosures:DeferredTaxAssetsAndLiabilitiesRollUp) |
Rules for disclosure: disclosures:DeferredTaxAssetsAndLiabilitiesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:DeferredTaxAssetsLiabilities
|
|
| 18 | Equity Policies (disclosures:EquityPolicies) |
Rules for disclosure: disclosures:EquityPolicies
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Level2TextBlock
- cm:Level2TextBlock REQUIRES total/balance/restated concept: aasb1060:EquityPoliciesTextBlock
|
|
| 19 | Equity Roll Up (disclosures:EquityRollUp) |
Rules for disclosure: disclosures:EquityRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:Equity
|
|
| 20 | Finance Costs (Income) Roll Up (disclosures:FinanceCostsIncomeRollUp) |
Rules for disclosure: disclosures:FinanceCostsIncomeRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:FinanceCostsIncome
|
|
| 21 | Future Lease Payments Lessee Roll Up (disclosures:FutureLeasePaymentsLesseeRollUp) |
Rules for disclosure: disclosures:FutureLeasePaymentsLesseeRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:FuturePaymentsPayableByLessee
|
|
| 22 | Future Lease Payments Receivable Under Non-cancellable Operating Leases Roll Up (disclosures:FutureLeasePaymentsReceivableUnderNoncancellableOperatingLeasesRollUp) |
Rules for disclosure: disclosures:FutureLeasePaymentsReceivableUnderNoncancellableOperatingLeasesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:FuturePaymentsReceivableUnderNoncancellableOperatingLeases
|
|
| 23 | Goodwill Policies (disclosures:GoodwillPolicies) |
Rules for disclosure: disclosures:GoodwillPolicies
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Level2TextBlock
- cm:Level2TextBlock REQUIRES total/balance/restated concept: aasb1060:GoodwillPoliciesTextBlock
|
|
| 24 | Goodwill Roll Forward (disclosures:GoodwillRollForward) |
Rules for disclosure: disclosures:GoodwillRollForward
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollForward
- cm:RollForward REQUIRES balance/instant concept: aasb1060:Goodwill
|
|
| 25 | Goodwill Roll Up (disclosures:GoodwillRollUp) |
Rules for disclosure: disclosures:GoodwillRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:Goodwill
|
|
| 26 | Intangible Assets Other than Goodwill Policies (disclosures:IntangibleAssetsOtherThanGoodwillPolicies) |
Rules for disclosure: disclosures:IntangibleAssetsOtherThanGoodwillPolicies
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Level2TextBlock
- cm:Level2TextBlock REQUIRES total/balance/restated concept: aasb1060:IntangibleAssetsOtherThanGoodwillPoliciesTextBlock
|
|
| 27 | Intangible Assets Other than Goodwill Roll Forward (disclosures:IntangibleAssetsOtherThanGoodwillRollForward) |
Rules for disclosure: disclosures:IntangibleAssetsOtherThanGoodwillRollForward
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollForward
- cm:RollForward REQUIRES balance/instant concept: aasb1060:IntangibleAssetsOtherThanGoodwill
|
|
| 28 | Intangible Assets Other than Goodwill Roll Up (disclosures:IntangibleAssetsOtherThanGoodwillRollUp) |
Rules for disclosure: disclosures:IntangibleAssetsOtherThanGoodwillRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:IntangibleAssetsOtherThanGoodwill
|
|
| 29 | Inventories Roll Up (disclosures:InventoriesRollUp) |
Rules for disclosure: disclosures:InventoriesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:Inventories
|
|
| 30 | Investment Property Policies (disclosures:InvestmentPropertyPolicies) |
Rules for disclosure: disclosures:InvestmentPropertyPolicies
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Level2TextBlock
- cm:Level2TextBlock REQUIRES total/balance/restated concept: aasb1060:InvestmentPropertyPoliciesTextBlock
|
|
| 31 | Investment Property Roll Forward (disclosures:InvestmentPropertyRollForward) |
Rules for disclosure: disclosures:InvestmentPropertyRollForward
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollForward
- cm:RollForward REQUIRES balance/instant concept: aasb1060:InvestmentProperty
|
|
| 32 | Investment Property Roll Up (disclosures:InvestmentPropertyRollUp) |
Rules for disclosure: disclosures:InvestmentPropertyRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:InvestmentProperty
|
|
| 33 | Investments in Associates Roll Up (disclosures:InvestmentsInAssociatesRollUp) |
Rules for disclosure: disclosures:InvestmentsInAssociatesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:InvestmentsInAssociates
|
|
| 34 | Investments in Joint Ventures Roll Up (disclosures:InvestmentsInJointVenturesRollUp) |
Rules for disclosure: disclosures:InvestmentsInJointVenturesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:InvestmentsInJointVentures
|
|
| 35 | Judgements of Management Text Block (disclosures:JudgementsOfManagementTextBlock) |
Rules for disclosure: disclosures:JudgementsOfManagementTextBlock
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Level1TextBlock
- cm:Level1TextBlock REQUIRES total/balance/restated concept: aasb1060:JudgementsOfManagementTextBlock
|
|
| 36 | Liabilities and Equity Roll Up (disclosures:LiabilitiesAndEquityRollUp) |
Rules for disclosure: disclosures:LiabilitiesAndEquityRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:LiabilitiesEquity
|
|
| 37 | Liabilities or Disposal Groups Classified as Held for Sale Roll Up (disclosures:LiabilitiesOrDisposalGroupsClassifiedAsHeldForSaleRollUp) |
Rules for disclosure: disclosures:LiabilitiesOrDisposalGroupsClassifiedAsHeldForSaleRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:LiabilitiesOrDisposalGroupsClassifiedAsHeldForSale
|
|
| 38 | Nature of Operations Text Block (disclosures:NatureOfOperationsTextBlock) |
Rules for disclosure: disclosures:NatureOfOperationsTextBlock
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Level1TextBlock
- cm:Level1TextBlock REQUIRES total/balance/restated concept: aasb1060:NatureOfOperationsTextBlock
|
|
| 39 | Net Assets (Liquidity basis) Roll Up (disclosures:NetAssetsLiquidityRollUp) |
Rules for disclosure: disclosures:NetAssetsLiquidityRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:NetAssets
- MUST contain the Level 4 Detailed concept: aasb1060:Assets
- MUST contain the Level 4 Detailed concept: aasb1060:Liabilities
|
|
| 40 | Net Assets Roll Up (disclosures:NetAssetsRollUp) |
Rules for disclosure: disclosures:NetAssetsRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:NetAssets
- MUST contain the Level 4 Detailed concept: aasb1060:CurrentAssets
- MUST contain the Level 4 Detailed concept: aasb1060:NoncurrentAssets
|
|
| 41 | Net Increase (Decrease) in Cash and Cash Equivalents (Direct Method) Roll Up (disclosures:NetIncreaseDecreaseInCashAndCashEquivalentsDirectMethodRollUp) |
Rules for disclosure: disclosures:NetIncreaseDecreaseInCashAndCashEquivalentsDirectMethodRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:NetIncreaseDecreaseInCashAndCashEquivalents
|
|
| 42 | Non-current Biological Assets Roll Up (disclosures:NoncurrentBiologicalAssetsRollUp) |
Rules for disclosure: disclosures:NoncurrentBiologicalAssetsRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:NoncurrentBiologicalAssets
|
|
| 43 | Non-current Inventories Roll Up (disclosures:NoncurrentInventoriesRollUp) |
Rules for disclosure: disclosures:NoncurrentInventoriesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:NoncurrentInventories
|
|
| 44 | Non-current Provisions Roll Up (disclosures:NoncurrentProvisionsRollUp) |
Rules for disclosure: disclosures:NoncurrentProvisionsRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:NoncurrentProvisions
|
|
| 45 | Number of Share Options Outstanding Roll Forward (disclosures:NumberOfShareOptionsOutstandingRollForward) |
Rules for disclosure: disclosures:NumberOfShareOptionsOutstandingRollForward
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollForward
- cm:RollForward REQUIRES balance/instant concept: aasb1060:NumberOfShareOptionsOutstanding
|
|
| 46 | Operating Expenses Exclusing Cost of Sales Roll Up (disclosures:OperatingExpensesExclusingCostOfSalesRollUp) |
Rules for disclosure: disclosures:OperatingExpensesExclusingCostOfSalesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:OperatingExpensesExcludingCostOfSales
|
|
| 47 | Operating Expenses Roll Up (disclosures:OperatingExpensesRollUp) |
Rules for disclosure: disclosures:OperatingExpensesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:OperatingExpenses
|
|
| 48 | Other Current Financial Assets Roll Up (disclosures:OtherCurrentFinancialAssetsRollUp) |
Rules for disclosure: disclosures:OtherCurrentFinancialAssetsRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:OtherCurrentFinancialAssets
|
|
| 49 | Other Current Financial Liabilities Roll Up (disclosures:OtherCurrentFinancialLiabilitiesRollUp) |
Rules for disclosure: disclosures:OtherCurrentFinancialLiabilitiesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:OtherCurrentFinancialLiabilities
|
|
| 50 | Other Financial Assets Roll Up (disclosures:OtherFinancialAssetsRollUp) |
Rules for disclosure: disclosures:OtherFinancialAssetsRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:OtherFinancialAssets
|
|
| 51 | Other Financial Liabilities Roll Up (disclosures:OtherFinancialLiabilitiesRollUp) |
Rules for disclosure: disclosures:OtherFinancialLiabilitiesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:OtherFinancialLiabilities
|
|
| 52 | Other Miscellaneous Assets Roll Up (disclosures:OtherMiscellaneousAssetsRollUp) |
Rules for disclosure: disclosures:OtherMiscellaneousAssetsRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:OtherMiscellaneousAssets
|
|
| 53 | Other Miscellaneous Current Assets Roll Up (disclosures:OtherMiscellaneousCurrentAssetsRollUp) |
Rules for disclosure: disclosures:OtherMiscellaneousCurrentAssetsRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:OtherMiscellaneousCurrentAssets
|
|
| 54 | Other Miscellaneous Current Liabilities Roll Up (disclosures:OtherMiscellaneousCurrentLiabilitiesRollUp) |
Rules for disclosure: disclosures:OtherMiscellaneousCurrentLiabilitiesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:OtherMiscellaneousCurrentLiabilities
|
|
| 55 | Other Miscellaneous Liabilities Roll Up (disclosures:OtherMiscellaneousLiabilitiesRollUp) |
Rules for disclosure: disclosures:OtherMiscellaneousLiabilitiesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:OtherMiscellaneousLiabilities
|
|
| 56 | Other Miscellaneous Non-current Assets Roll Up (disclosures:OtherMiscellaneousNoncurrentAssetsRollUp) |
Rules for disclosure: disclosures:OtherMiscellaneousNoncurrentAssetsRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:OtherMiscellaneousNoncurrentAssets
|
|
| 57 | Other Miscellaneous Non-current Liabilities Roll Up (disclosures:OtherMiscellaneousNoncurrentLiabilitiesRollUp) |
Rules for disclosure: disclosures:OtherMiscellaneousNoncurrentLiabilitiesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:OtherMiscellaneousNoncurrentLiabilities
|
|
| 58 | Other Non-current Financial Assets Roll Up (disclosures:OtherNoncurrentFinancialAssetsRollUp) |
Rules for disclosure: disclosures:OtherNoncurrentFinancialAssetsRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:OtherNoncurrentFinancialAssets
|
|
| 59 | Other Non-current Financial Liabilities Roll Up (disclosures:OtherNoncurrentFinancialLiabilitiesRollUp) |
Rules for disclosure: disclosures:OtherNoncurrentFinancialLiabilitiesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:OtherNoncurrentFinancialLiabilities
|
|
| 60 | Other Non-operating Income (Expenses) Not Including Finance Costs or Tax Expense Roll Up (disclosures:OtherNonoperatingIncomeExpensesNotIncludingFinanceCostsOrTaxExpenseRollUp) |
Rules for disclosure: disclosures:OtherNonoperatingIncomeExpensesNotIncludingFinanceCostsOrTaxExpenseRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense
|
|
| 61 | Other Operating Income Roll Up (disclosures:OtherOperatingIncomeRollUp) |
Rules for disclosure: disclosures:OtherOperatingIncomeRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:OtherOperatingIncome
|
|
| 62 | Property, Plant, and Equipment, Net Roll Up (disclosures:PropertyPlantAndEquipmentNetRollUp) |
Rules for disclosure: disclosures:PropertyPlantAndEquipmentNetRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:PropertyPlantAndEquipmentNet
|
|
| 63 | Property, Plant, and Equipment Policies (disclosures:PropertyPlantAndEquipmentPolicies) |
Rules for disclosure: disclosures:PropertyPlantAndEquipmentPolicies
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Level2TextBlock
- cm:Level2TextBlock REQUIRES total/balance/restated concept: aasb1060:PropertyPlantAndEquipmentPoliciesTextBlock
|
|
| 64 | Property, Plant, and Equipment Policies Set (disclosures:PropertyPlantAndEquipmentPoliciesSet) |
Rules for disclosure: disclosures:PropertyPlantAndEquipmentPoliciesSet
This disclosure:
- MUST include the Axis/Dimension: aasb1060:ClassDimension
- MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
- cm:Hierarchy REQUIRES concept: aasb1060:MeasurementBasisOfPropertyPlantAndEquipment
|
|
| 65 | Property, Plant, and Equipment Roll Forward (disclosures:PropertyPlantAndEquipmentRollForward) |
Rules for disclosure: disclosures:PropertyPlantAndEquipmentRollForward
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollForward
- cm:RollForward REQUIRES balance/instant concept: aasb1060:PropertyPlantAndEquipmentNet
|
|
| 66 | Provisions Breakdown Roll Up (disclosures:ProvisionsBreakdownRollUp) |
Rules for disclosure: disclosures:ProvisionsBreakdownRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:Provisions
- MUST contain the Level 4 Detailed concept: aasb1060:CurrentProvisions
|
|
| 67 | Provisions Policies (disclosures:ProvisionsPolicies) |
Rules for disclosure: disclosures:ProvisionsPolicies
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Level2TextBlock
- cm:Level2TextBlock REQUIRES total/balance/restated concept: aasb1060:ProvisionsPoliciesTextBlock
|
|
| 68 | Provisions Roll Forward (disclosures:ProvisionsRollForward) |
Rules for disclosure: disclosures:ProvisionsRollForward
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollForward
- cm:RollForward REQUIRES balance/instant concept: aasb1060:Provisions
|
|
| 69 | Provisions Roll Up (disclosures:ProvisionsRollUp) |
Rules for disclosure: disclosures:ProvisionsRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:Provisions
- MUST contain the Level 4 Detailed concept: aasb1060:EmployeeBenefitsProvision
- OR alternative Level 4 Disclosure Detail concept: aasb1060:WarrantyProvision
|
|
| 70 | Report Information (disclosures:ReportInformation) |
Rules for disclosure: disclosures:ReportInformation
This disclosure:
- MUST be represented as using the Hypercube: aasb1060:ReportInformationHypercube
- MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
- cm:Hierarchy REQUIRES concept: aasb1060:ReportingPeriodEndDate
|
|
| 71 | Reporting Entity Information (disclosures:ReportingEntityInformation) |
Rules for disclosure: disclosures:ReportingEntityInformation
This disclosure:
- MUST be represented as using the Hypercube: aasb1060:ReportingEntityInformationHypercube
- MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
- cm:Hierarchy REQUIRES concept: aasb1060:ReportingEntityName
|
|
| 72 | Retrospective Restatement of Equity Adjustment (disclosures:RetrospectiveRestatementOfEquityAdjustment) |
Rules for disclosure: disclosures:RetrospectiveRestatementOfEquityAdjustment
This disclosure:
- MUST be represented as using the Hypercube: aasb1060:RetrospectiveRestatementOfEquityHypercube
- MUST include the Axis/Dimension: aasb1060:ReportDateDimension
- MUST be represented as the Concept Arrangement Pattern: cm:Adjustment
- cm:Adjustment REQUIRES origionaly stated/restated concept: aasb1060:Equity
|
|
| 73 | Revenue Recognition Policies (disclosures:RevenueRecognitionPolicies) |
Rules for disclosure: disclosures:RevenueRecognitionPolicies
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Level2TextBlock
- cm:Level2TextBlock REQUIRES total/balance/restated concept: aasb1060:RevenueRecognitionPolicyTextBlock
|
|
| 74 | Revenue Roll Up (disclosures:RevenueRollUp) |
Rules for disclosure: disclosures:RevenueRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:Revenue
|
|
| 75 | Share-based Payment Arrangement General Information Set (disclosures:SharebasedPaymentArrangementGeneralInformationSet) |
Rules for disclosure: disclosures:SharebasedPaymentArrangementGeneralInformationSet
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
- cm:Hierarchy REQUIRES concept: aasb1060:DescriptionOfGeneralTermsAndConditionsOfSharebasedPaymentArrangementType
|
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| 76 | Share-based Payments Exercisable Set (disclosures:SharebasedPaymentsExercisableSet) |
Rules for disclosure: disclosures:SharebasedPaymentsExercisableSet
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
- cm:Hierarchy REQUIRES concept: aasb1060:NumberOfShareOptionsExercisable
|
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| 77 | Statement of Cash Flows Direct Method (disclosures:StatementOfCashFlowsDirectMethod) |
Rules for disclosure: disclosures:StatementOfCashFlowsDirectMethod
This disclosure:
- MUST be represented as using the Hypercube: aasb1060:StatementOfCashFlowsDirectMethodHypercube
- MUST be represented as the Concept Arrangement Pattern: cm:Component
- cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:NetIncreaseDecreaseInCashAndCashEquivalentsDirectMethodRollUp
- cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:CashAndCashEquivalentsRollForward
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| 78 | Statement of Changes in Equity (disclosures:StatementOfChangesInEquity) |
Rules for disclosure: disclosures:StatementOfChangesInEquity
This disclosure:
- MUST be represented as using the Hypercube: aasb1060:StatementOfChangesInEquityHypercube
- MUST be represented as the Concept Arrangement Pattern: cm:RollForward
- cm:RollForward REQUIRES balance/instant concept: aasb1060:Equity
- MUST contain the Level 4 Detailed concept: aasb1060:ProfitLoss
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| 79 | Statement of Financial Position Classified (disclosures:StatementOfFinancialPositionClassified) |
Rules for disclosure: disclosures:StatementOfFinancialPositionClassified
This disclosure:
- MUST be represented as using the Hypercube: aasb1060:StatementOfFinancialPositionClassifiedHypercube
- MUST be represented as the Concept Arrangement Pattern: cm:Component
- cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:NetAssetsRollUp
- cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:EquityRollUp
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| 80 | Statement of Financial Position Classified (Alternative) (disclosures:StatementOfFinancialPositionClassifiedAlternative) |
Rules for disclosure: disclosures:StatementOfFinancialPositionClassifiedAlternative
This disclosure:
- MUST be represented as using the Hypercube: aasb1060:StatementOfFinancialPositionClassifiedAlternativeHypercube
- MUST be represented as the Concept Arrangement Pattern: cm:Component
- cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:AssetsRollUp
- cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:LiabilitiesAndEquityRollUp
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| 81 | Statement of Financial Position Liquidity (disclosures:StatementOfFinancialPositionLiquidity) |
Rules for disclosure: disclosures:StatementOfFinancialPositionLiquidity
This disclosure:
- MUST be represented as using the Hypercube: aasb1060:StatementOfFinancialPositionLiquidityHypercube
- MUST be represented as the Concept Arrangement Pattern: cm:Component
- cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:NetAssetsLiquidityRollUp
- cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:EquityRollUp
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| 82 | Statement of Income by Function (disclosures:StatementOfIncomeByFunction) |
Rules for disclosure: disclosures:StatementOfIncomeByFunction
This disclosure:
- MUST be represented as using the Hypercube: aasb1060:StatementOfProfitOrLossByFunctionHypercube
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:ComprehensiveIncomeLoss
- OR alternative total concept: aasb1060:ProfitLoss
- MUST contain the Level 4 Detailed concept: aasb1060:CostOfSales
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| 83 | Statement of Income by Nature (disclosures:StatementOfIncomeByNature) |
Rules for disclosure: disclosures:StatementOfIncomeByNature
This disclosure:
- MUST be represented as using the Hypercube: aasb1060:StatementOfProfitOrLossByNatureHypercube
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:ProfitLoss
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| 84 | Statement of Income Summarized (disclosures:StatementOfIncomeSummarized) |
Rules for disclosure: disclosures:StatementOfIncomeSummarized
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
- cm:Hierarchy REQUIRES concept: aasb1060:ProfitLossAttributableToNoncontrollingInterests
- MUST contain the Level 4 Detailed concept: aasb1060:ProfitLossAttributableToOwnersOfParent
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| 85 | Statement of Other Comprehensive Income Roll Up (disclosures:StatementOfOtherComprehensiveIncome) |
Rules for disclosure: disclosures:StatementOfOtherComprehensiveIncome
This disclosure:
- MUST be represented as using the Hypercube: aasb1060:StatementOfOtherComprehensiveIncomeHypercube
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:ComprehensiveIncomeLoss
- MUST contain the Level 4 Detailed concept: aasb1060:OtherComprehensiveIncomeLoss
- MUST contain the Level 4 Detailed concept: aasb1060:ProfitLoss
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| 86 | Tax Expense (Income) Roll Up (disclosures:TaxExpenseIncomeRollUp) |
Rules for disclosure: disclosures:TaxExpenseIncomeRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:TaxExpenseIncome
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| 87 | Trade and Other Current Payables Roll Up (disclosures:TradeAndOtherCurrentPayablesRollUp) |
Rules for disclosure: disclosures:TradeAndOtherCurrentPayablesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:TradeAndOtherCurrentPayables
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| 88 | Trade and Other Current Receivables Roll Up (disclosures:TradeAndOtherCurrentReceivablesRollUp) |
Rules for disclosure: disclosures:TradeAndOtherCurrentReceivablesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:TradeAndOtherCurrentReceivables
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| 89 | Trade and Other Non-current Payables Roll Up (disclosures:TradeAndOtherNoncurrentPayablesRollUp) |
Rules for disclosure: disclosures:TradeAndOtherNoncurrentPayablesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:TradeAndOtherNoncurrentPayables
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| 90 | Trade and Other Non-current Receivables Roll Up (disclosures:TradeAndOtherNoncurrentReceivablesRollUp) |
Rules for disclosure: disclosures:TradeAndOtherNoncurrentReceivablesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:TradeAndOtherNoncurrentReceivables
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| 91 | Trade and Other Payables Policies (disclosures:TradeAndOtherPayablesPolicies) |
Rules for disclosure: disclosures:TradeAndOtherPayablesPolicies
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Level2TextBlock
- cm:Level2TextBlock REQUIRES total/balance/restated concept: aasb1060:TradeAndOtherPayablesPoliciesTextBlock
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| 92 | Trade and Other Payables Roll Up (disclosures:TradeAndOtherPayablesRollUp) |
Rules for disclosure: disclosures:TradeAndOtherPayablesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:TradeAndOtherPayables
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| 93 | Trade and Other Receivables Policies (disclosures:TradeAndOtherReceivablesPolicies) |
Rules for disclosure: disclosures:TradeAndOtherReceivablesPolicies
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Level2TextBlock
- cm:Level2TextBlock REQUIRES total/balance/restated concept: aasb1060:TradeAndOtherReceivablesPoliciesTextBlock
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| 94 | Trade and Other Receivables Roll Up (disclosures:TradeAndOtherReceivablesRollUp) |
Rules for disclosure: disclosures:TradeAndOtherReceivablesRollUp
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollUp
- cm:RollUp REQUIRES total concept: aasb1060:TradeAndOtherReceivables
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| 95 | Weighted Average Exercise Prices of Share Options Roll Forward Info (disclosures:WeightedAverageExercisePricesOfShareOptionsRollForwardInfo) |
Rules for disclosure: disclosures:WeightedAverageExercisePricesOfShareOptionsRollForwardInfo
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollForwardInfo
- cm:RollForwardInfo REQUIRES total/balance/restated concept: aasb1060:WeightedAverageExercisePriceOfShareOptionsOutstanding
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Last updated: 4/19/2023 1:23:53 PM