Disclosure Information: Statement of Financial Position Classified (Alternative)
   
Label: Statement of Financial Position Classified (Alternative)
Name: StatementOfFinancialPositionClassifiedAlternative
Parent Topic: StatementOfFinancialPosition
Documentation: Economic entity balance sheet (statement of financial position). Classified, liabilities and equity approach.
Commentary:
Level: Statement
Concept arrangement pattern: [Component]
Completion state: Done
Status: OK
Templates: Statement of Financial Position, Classified, Liabilities and Equity Approach |
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 Statement of Financial Position, Classified, Alternative [Hypercube] Table aasb1060:StatementOfFinancialPositionClassifiedAlternativeHypercube
2 Statement of Financial Position, Classified, Alternative [Line Items] LineItems aasb1060:StatementOfFinancialPositionClassifiedAlternativeLineItems
3 Assets [Roll Up] Abstract aasb1060:AssetsRollUp
4 Current Assets [Roll Up] Abstract aasb1060:CurrentAssetsRollUp
5 Cash and Cash Equivalents Concept (Monetary) As Of Debit aasb1060:CashAndCashEquivalents
6 Trade and Other Current Receivables Concept (Monetary) As Of Debit aasb1060:TradeAndOtherCurrentReceivables
7 Current Tax Assets Concept (Monetary) As Of Debit aasb1060:CurrentTaxAssets
8 Other Current Financial Assets Concept (Monetary) As Of Debit aasb1060:OtherCurrentFinancialAssets
9 Current Inventories Concept (Monetary) As Of Debit aasb1060:CurrentInventories
10 Current Biological Assets Concept (Monetary) As Of Debit aasb1060:CurrentBiologicalAssets
11 Other Miscellaneous Current Assets Concept (Monetary) As Of Debit aasb1060:OtherMiscellaneousCurrentAssets
12 Assets or Disposal Groups Classified as Held for Sale Concept (Monetary) As Of Debit aasb1060:AssetsOrDisposalGroupsClassifiedAsHeldForSale
13 Current Assets Concept (Monetary) As Of Debit aasb1060:CurrentAssets
14 Non-current Assets [Roll Up] Abstract aasb1060:NoncurrentAssetsRollUp
15 Trade and Other Non-current Receivables Concept (Monetary) As Of Debit aasb1060:TradeAndOtherNoncurrentReceivables
16 Other Non-current Financial Assets Concept (Monetary) As Of Debit aasb1060:OtherNoncurrentFinancialAssets
17 Non-current Inventories Concept (Monetary) As Of Debit aasb1060:NoncurrentInventories
18 Property, Plant and Equipment, Net Concept (Monetary) As Of Debit aasb1060:PropertyPlantAndEquipmentNet
19 Investment Property Concept (Monetary) As Of Debit aasb1060:InvestmentProperty
20 Intangible Assets Other than Goodwill Concept (Monetary) As Of Debit aasb1060:IntangibleAssetsOtherThanGoodwill
21 Goodwill Concept (Monetary) As Of Debit aasb1060:Goodwill
22 Non-current Biological Assets Concept (Monetary) As Of Debit aasb1060:NoncurrentBiologicalAssets
23 Investments in Associates Concept (Monetary) As Of Debit aasb1060:InvestmentsInAssociates
24 Investments in Joint Ventures Concept (Monetary) As Of Debit aasb1060:InvestmentsInJointVentures
25 Deferred Tax Assets Concept (Monetary) As Of Debit aasb1060:DeferredTaxAssets
26 Other Miscellaneous Non-current Assets Concept (Monetary) As Of Debit aasb1060:OtherMiscellaneousNoncurrentAssets
27 Non-current Assets Concept (Monetary) As Of Debit aasb1060:NoncurrentAssets
28 Assets Concept (Monetary) As Of Debit aasb1060:Assets
29 Liabilities and Equity [Roll Up] Abstract aasb1060:LiabilitiesAndEquityRollUp
30 Liabilities [Roll Up] Abstract aasb1060:LiabilitiesRollUp
31 Current Liabilities [Roll Up] Abstract aasb1060:CurrentLiabilitiesRollUp
32 Trade and Other Current Payables Concept (Monetary) As Of Credit aasb1060:TradeAndOtherCurrentPayables
33 Other Current Financial Liabilities Concept (Monetary) As Of Credit aasb1060:OtherCurrentFinancialLiabilities
34 Current Provisions Concept (Monetary) As Of Credit aasb1060:CurrentProvisions
35 Current Tax Liabilities Concept (Monetary) As Of Credit aasb1060:CurrentTaxLiabilities
36 Other Miscellaneous Current Liabilities Concept (Monetary) As Of Credit aasb1060:OtherMiscellaneousCurrentLiabilities
37 Liabilities or Disposal Groups Classified as Held for Sale Concept (Monetary) As Of Credit aasb1060:LiabilitiesOrDisposalGroupsClassifiedAsHeldForSale
38 Current Liabilities Concept (Monetary) As Of Credit aasb1060:CurrentLiabilities
39 Non-current Liabilities [Roll Up] Abstract aasb1060:NoncurrentLiabilitiesRollUp
40 Trade and Other Non-current Payables Concept (Monetary) As Of Credit aasb1060:TradeAndOtherNoncurrentPayables
41 Non-current Provisions Concept (Monetary) As Of Credit aasb1060:NoncurrentProvisions
42 Other Non-current Financial Liabilities Concept (Monetary) As Of Credit aasb1060:OtherNoncurrentFinancialLiabilities
43 Deferred Tax Liabilities Concept (Monetary) As Of Credit aasb1060:DeferredTaxLiabilities
44 Other Miscellaneous Non-current Liabilities Concept (Monetary) As Of Credit aasb1060:OtherMiscellaneousNoncurrentLiabilities
45 Non-current Liabilities Concept (Monetary) As Of Credit aasb1060:NoncurrentLiabilities
46 Liabilities Concept (Monetary) As Of Credit aasb1060:Liabilities
47 Equity [Roll Up] Abstract aasb1060:EquityRollUp
48 Equity Attributable to Owners of Parent [Roll Up] Abstract aasb1060:EquityAttributableToOwnersOfParentRollUp
49 Issued Capital Concept (Monetary) As Of Credit aasb1060:IssuedCapital
50 Retained Earnings Concept (Monetary) As Of Credit aasb1060:RetainedEarnings
51 Share Premium Concept (Monetary) As Of Credit aasb1060:SharePremium
52 Treasury Shares Concept (Monetary) As Of Debit aasb1060:TreasuryShares
53 Other Equity Interest Concept (Monetary) As Of Credit aasb1060:OtherEquityInterest
54 Other Reserves Concept (Monetary) As Of Credit aasb1060:OtherReserves
55 Equity Attributable to Owners of Parent Concept (Monetary) As Of Credit aasb1060:EquityAttributableToOwnersOfParent
56 Non-controlling Interests Concept (Monetary) As Of Credit aasb1060:NoncontrollingInterests
57 Equity Concept (Monetary) As Of Credit aasb1060:Equity
58 Liabilities and Equity Concept (Monetary) As Of Credit aasb1060:LiabilitiesEquity

Business Rules for Disclosure: Controlled Natural Language
Rules for disclosure: disclosures:StatementOfFinancialPositionClassifiedAlternative 
This disclosure:

   - MUST be represented as using the Hypercube: aasb1060:StatementOfFinancialPositionClassifiedAlternativeHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:Component
      - cm:Component REQUIRES the disclosure (Block): disclosures:AssetsRollUp
      - cm:Component REQUIRES the disclosure (Block): disclosures:LiabilitiesAndEquityRollUp

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-subClass disclosures:StatementOfFinancialPositionClassifiedAlternative
disclosures:StatementOfFinancialPositionClassifiedAlternative drules-arcroles:disclosure-hasConceptArrangementPattern cm:Component
disclosures:StatementOfFinancialPositionClassifiedAlternative drules-arcroles:disclosure-requiresHypercube aasb1060:StatementOfFinancialPositionClassifiedAlternativeHypercube
disclosures:StatementOfFinancialPositionClassifiedAlternative drules-arcroles:reportedDisclosure-requiresDisclosure disclosures:AssetsRollUp
disclosures:StatementOfFinancialPositionClassifiedAlternative drules-arcroles:reportedDisclosure-requiresDisclosure disclosures:LiabilitiesAndEquityRollUp

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

Visual example
http://xbrlsite.azurewebsites.net/2021/reporting-scheme/aasb1060/templates/library/2100-001-StatementOfFinancialPositionClassified/Template.jpg
Example

*