Disclosure Information: Statement of Income by Nature
   
Label: Statement of Income by Nature
Name: StatementOfIncomeByNature
Parent Topic: StatementOfProfitOrLoss
Documentation: Information about the roll up of profit or loss when expenses are reported by nature.
Commentary:
Level: Disclosure
Concept arrangement pattern: [Roll Up]
Completion state: Done
Status: OK
Templates: Statement of Profit or Loss by Nature |
Taxonomy Network: http://www.xbrlsite.com/aasb1060/role/Statement/StatementOfProfitOrLossByNature
Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Profit (Loss) [Roll Up] Abstract aasb1060:ProfitLossRollUp
2 Profit (Loss) from Continuing Operations [Roll Up] Abstract aasb1060:ProfitLossFromContinuingOperationsRollUp
3 Profit (Loss) Before Tax [Roll Up] Abstract aasb1060:ProfitLossBeforeTaxRollUp
4 Profit (Loss) from Operating Activities [Roll Up] Abstract aasb1060:ProfitLossFromOperatingActivitiesRollUp
5 Operating Income [Roll Up] Abstract aasb1060:OperatingIncomeRollUp
6 Revenue Concept (Monetary) For Period Credit aasb1060:Revenue
7 Other Operating Income Concept (Monetary) For Period Credit aasb1060:OtherOperatingIncome
8 Operating Income Concept (Monetary) For Period Credit aasb1060:OperatingIncome
9 Operating Expenses [Roll Up] Abstract aasb1060:OperatingExpensesRollUp
10 Purchases of Materials Concept (Monetary) For Period Debit aasb1060:PurchasesMaterials
11 Depreciation Concept (Monetary) For Period Debit aasb1060:Depreciation
12 Transportation Costs Concept (Monetary) For Period Debit aasb1060:TransportationCosts
13 Occupancy Expenses Concept (Monetary) For Period Debit aasb1060:OccupancyExpenses
14 Administrative Expenses Concept (Monetary) For Period Debit aasb1060:AdministrativeExpenses
15 Employee Benefits Concept (Monetary) For Period Debit aasb1060:EmployeeBenefits
16 Advertising Costs Concept (Monetary) For Period Debit aasb1060:AdvertisingCosts
17 Other Operating Expenses by Nature Concept (Monetary) For Period Debit aasb1060:OtherOperatingExpensesByNature
18 Operating Expenses Concept (Monetary) For Period Debit aasb1060:OperatingExpenses
19 Profit (Loss) from Operating Activities Concept (Monetary) For Period Credit aasb1060:ProfitLossFromOperatingActivities
20 Non-operating Income (Expenses) [Roll Up] Abstract aasb1060:NonoperatingIncomeExpensesRollUp
21 Income (Loss) from Equity Accounted Entities Concept (Monetary) For Period Credit aasb1060:IncomeLossFromEquityAccountedEntities
22 Other Non-operating Income (Expense) Not Including Finance Costs or Tax Expense Concept (Monetary) For Period Credit aasb1060:OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense
23 Non-operating Income (Expense) Concept (Monetary) For Period Credit aasb1060:NonoperatingIncomeExpense
24 Finance Costs (Income) Concept (Monetary) For Period Debit aasb1060:FinanceCostsIncome
25 Profit (Loss) Before Tax Concept (Monetary) For Period Credit aasb1060:ProfitLossBeforeTax
26 Tax Expense (Income) Concept (Monetary) For Period Debit aasb1060:TaxExpenseIncome
27 Profit (Loss) from Continuing Operations Concept (Monetary) For Period Credit aasb1060:ProfitLossFromContinuingOperations
28 Profit (Loss) from Discontinued Operations Concept (Monetary) For Period Credit aasb1060:ProfitLossFromDiscontinuedOperations
29 Profit (Loss) Concept (Monetary) For Period Credit aasb1060:ProfitLoss
Business Rules for Disclosure: Controlled Natural Language 
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
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:StatementOfIncomeByNature
disclosures:StatementOfIncomeByNature drules-arcroles:disclosure-requiresHypercube aasb1060:StatementOfProfitOrLossByNatureHypercube
disclosures:StatementOfIncomeByNature drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept aasb1060:ProfitLoss
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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