Disclosure Information: Statement of Changes in Equity
   
Label: Statement of Changes in Equity
Name: StatementOfChangesInEquity
Parent Topic: StatementOfChangesInEquity
Documentation: Roll forward of the changes in equity.
Commentary:
Level: Statement
Concept arrangement pattern: [Roll Forward]
Completion state: Done
Status: OK
Templates: Statement of Changes in Equity |
Taxonomy Network: http://www.xbrlsite.com/aasb1060/role/Statement/StatementOfChangesInEquity

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 Changes in Equity [Hypercube] Table aasb1060:StatementOfChangesInEquityHypercube
2 Statement of Changes in Equity [Line Items] LineItems aasb1060:StatementOfChangesInEquityLineItems
3 Changes in Equity [Roll Forward] Abstract aasb1060:ChangesInEquityRollForward
4 Equity, Beginning Balance Concept (Monetary) As Of Credit aasb1060:Equity
5 Comprehensive Income (Loss) Concept (Monetary) For Period Credit aasb1060:ComprehensiveIncomeLoss
6 Equity, Ending Balance Concept (Monetary) As Of Credit aasb1060:Equity

Business Rules for Disclosure: Controlled Natural Language
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

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:StatementOfChangesInEquity
disclosures:StatementOfChangesInEquity drules-arcroles:disclosure-requiresHypercube aasb1060:StatementOfChangesInEquityHypercube
disclosures:StatementOfChangesInEquity drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollForward
cm:RollForward drules-arcroles:conceptArrangementPattern-requiresConcept aasb1060:Equity
disclosures:StatementOfChangesInEquity drules-arcroles:disclosure-requiresConcept aasb1060:ProfitLoss

Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Entity 1 |

Visual example
http://xbrlsite.azurewebsites.net/2020/reporting-scheme/nfp/draft/evidence-package/contents/Rendering-N8-RE132.html
Example

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