Disclosure Information: Assets Roll Up
   
Label: Assets Roll Up
Name: AssetsRollUp
Parent Topic: StatementOfFinancialPosition
Documentation: Information about the roll up of assets when classified basis alternative approach is used on the statement of financial position
Commentary: This is an alternative balance sheet format that is typical in the United States; not often used in Australia which uses the Net Assets approach.
Level: Disclosure
Concept arrangement pattern: [Roll Up]
Completion state: Done
Status: OK
Templates:
Taxonomy Network: http://www.xbrlsite.com/aasb1060/role/Statement/StatementOfFinancialPositionClassifiedAlternative
Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Assets [Roll Up] Abstract aasb1060:AssetsRollUp
2 Current Assets [Roll Up] Abstract aasb1060:CurrentAssetsRollUp
3 Cash and Cash Equivalents Concept (Monetary) As Of Debit aasb1060:CashAndCashEquivalents
4 Trade and Other Current Receivables Concept (Monetary) As Of Debit aasb1060:TradeAndOtherCurrentReceivables
5 Current Tax Assets Concept (Monetary) As Of Debit aasb1060:CurrentTaxAssets
6 Other Current Financial Assets Concept (Monetary) As Of Debit aasb1060:OtherCurrentFinancialAssets
7 Current Inventories Concept (Monetary) As Of Debit aasb1060:CurrentInventories
8 Current Biological Assets Concept (Monetary) As Of Debit aasb1060:CurrentBiologicalAssets
9 Other Miscellaneous Current Assets Concept (Monetary) As Of Debit aasb1060:OtherMiscellaneousCurrentAssets
10 Assets or Disposal Groups Classified as Held for Sale Concept (Monetary) As Of Debit aasb1060:AssetsOrDisposalGroupsClassifiedAsHeldForSale
11 Current Assets Concept (Monetary) As Of Debit aasb1060:CurrentAssets
12 Non-current Assets [Roll Up] Abstract aasb1060:NoncurrentAssetsRollUp
13 Trade and Other Non-current Receivables Concept (Monetary) As Of Debit aasb1060:TradeAndOtherNoncurrentReceivables
14 Other Non-current Financial Assets Concept (Monetary) As Of Debit aasb1060:OtherNoncurrentFinancialAssets
15 Non-current Inventories Concept (Monetary) As Of Debit aasb1060:NoncurrentInventories
16 Property, Plant and Equipment, Net Concept (Monetary) As Of Debit aasb1060:PropertyPlantAndEquipmentNet
17 Investment Property Concept (Monetary) As Of Debit aasb1060:InvestmentProperty
18 Intangible Assets Other than Goodwill Concept (Monetary) As Of Debit aasb1060:IntangibleAssetsOtherThanGoodwill
19 Goodwill Concept (Monetary) As Of Debit aasb1060:Goodwill
20 Non-current Biological Assets Concept (Monetary) As Of Debit aasb1060:NoncurrentBiologicalAssets
21 Investments in Associates Concept (Monetary) As Of Debit aasb1060:InvestmentsInAssociates
22 Investments in Joint Ventures Concept (Monetary) As Of Debit aasb1060:InvestmentsInJointVentures
23 Deferred Tax Assets Concept (Monetary) As Of Debit aasb1060:DeferredTaxAssets
24 Other Miscellaneous Non-current Assets Concept (Monetary) As Of Debit aasb1060:OtherMiscellaneousNoncurrentAssets
25 Non-current Assets Concept (Monetary) As Of Debit aasb1060:NoncurrentAssets
26 Assets Concept (Monetary) As Of Debit aasb1060:Assets
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:AssetsRollUp 
This disclosure:

   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: aasb1060:Assets
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:AssetsRollUp
disclosures:AssetsRollUp drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept aasb1060:Assets
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Visual example
http://xbrlsite.azurewebsites.net/2020/reporting-scheme/nfp/draft/evidence-package/contents/Rendering-N8-RE132.html
Example

*