Example Class Diagram using Mermaid

Created using Mermaid

          ---
          title: SFAC 6 - Elements of Financial Statement
          ---
          classDiagram
              note "This is an example of a class diagram 
using SFAC 6 - Elements of Financial Statement."

              FinancialStatement <--> EconomicEntity

              FinancialStatement *-- BalanceSheet : has-Part
              FinancialStatement *-- IncomeStatement : has-Part
              FinancialStatement *-- ChangesInEquity : has-Part

              BalanceSheet *-- Assets : has-Part
              BalanceSheet *-- Liabilities : has-Part
              BalanceSheet *-- Equity : has-Part

              IncomeStatement *-- Revenues : has-Part
              IncomeStatement *-- Expenses : has-Part
              IncomeStatement *-- Gains : has-Part
              IncomeStatement *-- Losses : has-Part

              Revenues --* ComprehensiveIncome  : has-Part
              Expenses --* ComprehensiveIncome  : has-Part
              Gains --* ComprehensiveIncome  : has-Part
              Losses --* ComprehensiveIncome  : has-Part

              ChangesInEquity *-- InvestmentsByOwners : instant-inflow
              ChangesInEquity *-- DistributionsToOwners : instant-outflow
              ChangesInEquity *-- ComprehensiveIncome : instant-inflow

              Equity *-- ChangesInEquity


              FinancialStatement : +Valid boolean
              FinancialStatement : +Amended boolean
              FinancialStatement : +ReportingCurrency iso1477
              FinancialStatement : +ReportingStyle enumeration
              FinancialStatement : +ReportingScheme enumeration
              FinancialStatement :  -isValidXBRL()
              FinancialStatement :  -isValidMathematically()
              FinancialStatement :  -isValidReportModel()
              FinancialStatement :  -isValidTypes()
              FinancialStatement :  -isValidDisclosureMechanics()
              FinancialStatement :  -isValidDisclosureChecklist()
              FinancialStatement :  -isValidConsistencyCrosschecks()

              class BalanceSheet{
                  -Balances boolean
                  -Classified boolean
                  -Foots boolean
                  +isClassified(boolean)
                  +isSolvent()
                  +isLiquid()
              }
              class IncomeStatement{
                  +Foots boolean
                  +Multistep boolean
                  +isProfitable()
                  +isLiquid()
              }
              class ChangesInEquity{
                  +Reconciles boolean
                  +paidDividends()
                  +hasAccumulatedComprehensiveIncome()
              }



              class Assets{
                  +monetary DEBIT
                  +canAquire()
                  -canDispose()
              }
              class Liabilities{
                  +monetary CREDIT
                  -canAquire()
                  +canDispose()
            }
              class Equity{
                  +monetary CREDIT
                  +canInvestIn()
                  -canDistributeDividends()
              }
              class ComprehensiveIncome{
                  +monetary CREDIT
                  +canAquire()
                  -canDispose()
              }
              class InvestmentsByOwners{
                  +monetary CREDIT
                  +canAquire()
                  -canDispose()
              }
              class DistributionsToOwners{
                  +monetary DEBIT
                  +canAquire()
                  -canDispose()
              }
              class Revenues{
                  +monetary CREDIT
                  +canAquire()
                  -canDispose()
              }
              class Expenses{
                  +monetary DEBIT
                  +canAquire()
                  -canDispose()
              }
              class Gains{
                  +monetary CREDIT
                  +canAquire()
                  -canDispose()
              }
              class Losses{
                  +monetary DEBIT
                  +canAquire()
                  -canDispose()
              }

              class EconomicEntity{
                  +Domicile String
                  +ReportingCurrency iso4677
                  +isConsolidated()
                  -isGoingConcern()
              }


            

Created using a Mermaid mind map.