Disclosure Information: Liabilities and Equity Roll Up
   
Label: Liabilities and Equity Roll Up
Name: LiabilitiesAndEquityRollUp
Parent Topic: StatementOfFinancialPosition
Documentation: Information about the roll up of liabilities and equity when classified basis alternative approach is used on the statement of financial position
Commentary: This is not typical in Australia, this is the approach used in the United States.
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 Liabilities and Equity [Roll Up] Abstract aasb1060:LiabilitiesAndEquityRollUp
2 Liabilities [Roll Up] Abstract aasb1060:LiabilitiesRollUp
3 Current Liabilities [Roll Up] Abstract aasb1060:CurrentLiabilitiesRollUp
4 Trade and Other Current Payables Concept (Monetary) As Of Credit aasb1060:TradeAndOtherCurrentPayables
5 Other Current Financial Liabilities Concept (Monetary) As Of Credit aasb1060:OtherCurrentFinancialLiabilities
6 Current Provisions Concept (Monetary) As Of Credit aasb1060:CurrentProvisions
7 Current Tax Liabilities Concept (Monetary) As Of Credit aasb1060:CurrentTaxLiabilities
8 Other Miscellaneous Current Liabilities Concept (Monetary) As Of Credit aasb1060:OtherMiscellaneousCurrentLiabilities
9 Liabilities or Disposal Groups Classified as Held for Sale Concept (Monetary) As Of Credit aasb1060:LiabilitiesOrDisposalGroupsClassifiedAsHeldForSale
10 Current Liabilities Concept (Monetary) As Of Credit aasb1060:CurrentLiabilities
11 Non-current Liabilities [Roll Up] Abstract aasb1060:NoncurrentLiabilitiesRollUp
12 Trade and Other Non-current Payables Concept (Monetary) As Of Credit aasb1060:TradeAndOtherNoncurrentPayables
13 Non-current Provisions Concept (Monetary) As Of Credit aasb1060:NoncurrentProvisions
14 Other Non-current Financial Liabilities Concept (Monetary) As Of Credit aasb1060:OtherNoncurrentFinancialLiabilities
15 Deferred Tax Liabilities Concept (Monetary) As Of Credit aasb1060:DeferredTaxLiabilities
16 Other Miscellaneous Non-current Liabilities Concept (Monetary) As Of Credit aasb1060:OtherMiscellaneousNoncurrentLiabilities
17 Non-current Liabilities Concept (Monetary) As Of Credit aasb1060:NoncurrentLiabilities
18 Liabilities Concept (Monetary) As Of Credit aasb1060:Liabilities
19 Equity [Roll Up] Abstract aasb1060:EquityRollUp
20 Equity Attributable to Owners of Parent [Roll Up] Abstract aasb1060:EquityAttributableToOwnersOfParentRollUp
21 Issued Capital Concept (Monetary) As Of Credit aasb1060:IssuedCapital
22 Retained Earnings Concept (Monetary) As Of Credit aasb1060:RetainedEarnings
23 Share Premium Concept (Monetary) As Of Credit aasb1060:SharePremium
24 Treasury Shares Concept (Monetary) As Of Debit aasb1060:TreasuryShares
25 Other Equity Interest Concept (Monetary) As Of Credit aasb1060:OtherEquityInterest
26 Other Reserves Concept (Monetary) As Of Credit aasb1060:OtherReserves
27 Equity Attributable to Owners of Parent Concept (Monetary) As Of Credit aasb1060:EquityAttributableToOwnersOfParent
28 Non-controlling Interests Concept (Monetary) As Of Credit aasb1060:NoncontrollingInterests
29 Equity Concept (Monetary) As Of Credit aasb1060:Equity
30 Liabilities and Equity Concept (Monetary) As Of Credit aasb1060:LiabilitiesEquity
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:LiabilitiesAndEquityRollUp 
This disclosure:

   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: aasb1060:LiabilitiesEquity
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:LiabilitiesAndEquityRollUp
disclosures:LiabilitiesAndEquityRollUp drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept aasb1060:LiabilitiesEquity
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

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