Disclosure Information: Statement of Income by Function
   
Label: Statement of Income by Function
Name: StatementOfIncomeByFunction
Parent Topic: StatementOfProfitOrLoss
Documentation: Economic entity statement of income. Two statement approach.
Commentary:
Level: Statement
Concept arrangement pattern: [Roll Up]
Completion state: Done
Status: OK
Templates: Statement of Profit or Loss by Function |
Taxonomy Network: http://www.xbrlsite.com/aasb1060/role/Statement/StatementOfProfitOrLossByFunction
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 Profit or Loss [Hypercube] Table aasb1060:StatementProfitOrLossHypercube
2 Statement of Profit or Loss [Line Items] LineItems aasb1060:StatementOfProfitOrLossLineItems
3 Profit (Loss) [Roll Up] Abstract aasb1060:ProfitLossRollUp
4 Profit (Loss) from Continuing Operations [Roll Up] Abstract aasb1060:ProfitLossFromContinuingOperationsRollUp
5 Profit (Loss) Before Tax [Roll Up] Abstract aasb1060:ProfitLossBeforeTaxRollUp
6 Profit (Loss) Before Finance Costs and Tax Expense [Roll Up] Abstract aasb1060:ProfitLossBeforeFinanceCostsTaxExpenseRollUp
7 Profit (Loss) from Ordinary Operating Activities [Roll Up] Abstract aasb1060:ProfitLossFromOrdinaryOperatingActivitiesRollUp
8 Operating Income (Loss) from Ordinary Activities [Roll Up] Abstract aasb1060:OperatingIncomeLossFromOrdinaryActivitiesRollUp
9 Gross Profit (Loss) [Roll Up] Abstract aasb1060:GrossProfitLossRollUp
10 Revenue Concept (Monetary) For Period Credit aasb1060:Revenue
11 Cost of Sales Concept (Monetary) For Period Debit aasb1060:CostOfSales
12 Gross Profit Concept (Monetary) For Period Credit aasb1060:GrossProfit
13 Other Ordinary Operating Income Concept (Monetary) For Period Credit aasb1060:OtherOrdinaryOperatingIncome
14 Operating Income (Loss) from Ordinary Activities Concept (Monetary) For Period Credit aasb1060:OperatingIncomeLossFromOrdinaryActivities
15 Operating Expenses from Ordinary Activities Concept (Monetary) For Period Debit aasb1060:OperatingExpensesFromOrdinaryActivities
16 Profit (Loss) from Ordinary Operating Activities Concept (Monetary) For Period Credit aasb1060:ProfitLossFromOrdinaryOperatingActivities
17 Non-operating Income (Expenses) [Roll Up] Abstract aasb1060:NonoperatingIncomeExpensesRollUp
18 Income (Loss) from Equity Accounted Entities Concept (Monetary) For Period Credit aasb1060:IncomeLossFromEquityAccountedEntities
19 Other Non-operating Income (Expense) Not Including Finance Costs or Tax Expense Concept (Monetary) For Period Credit aasb1060:OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense
20 Non-operating Income (Expense) Concept (Monetary) For Period Credit aasb1060:NonoperatingIncomeExpense
21 Profit (Loss) Before Finance Costs and Tax Expense Concept (Monetary) For Period Credit aasb1060:ProfitLossBeforeFinanceCostsTaxExpense
22 Finance Costs (Income) Concept (Monetary) For Period Debit aasb1060:FinanceCostsIncome
23 Profit (Loss) Before Tax Concept (Monetary) For Period Credit aasb1060:ProfitLossBeforeTax
24 Tax Expense (Income) Concept (Monetary) For Period Debit aasb1060:TaxExpenseIncome
25 Profit (Loss) from Continuing Operations Concept (Monetary) For Period Credit aasb1060:ProfitLossFromContinuingOperations
26 Profit (Loss) from Discontinued Operations Concept (Monetary) For Period Credit aasb1060:ProfitLossFromDiscontinuedOperations
27 Profit (Loss) Concept (Monetary) For Period Credit aasb1060:ProfitLoss
28 Breakdown of Profit (Loss) [Set] Concept (Text/String) For Period aasb1060:BreakdownOfProfitLossSet
29 Profit (Loss) Attributable to Non-controlling Interests Concept (Monetary) For Period Credit aasb1060:ProfitLossAttributableToNoncontrollingInterests
30 Profit (Loss) Attributable to Owners of Parent Concept (Monetary) For Period Credit aasb1060:ProfitLossAttributableToOwnersOfParent
Business Rules for Disclosure: Controlled Natural Language 
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
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:StatementOfIncomeByFunction
disclosures:StatementOfIncomeByFunction drules-arcroles:disclosure-requiresHypercube aasb1060:StatementOfProfitOrLossByFunctionHypercube
disclosures:StatementOfIncomeByFunction drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept aasb1060:ComprehensiveIncomeLoss
aasb1060:ComprehensiveIncomeLoss drules-arcroles:concept-allowedAlternativeConcept aasb1060:ProfitLoss
disclosures:StatementOfIncomeByFunction drules-arcroles:disclosure-requiresConcept aasb1060:CostOfSales
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Visual example
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Example

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