Disclosure Information: Income Statement Alternative
   
Label: Income Statement Alternative
Name: IncomeStatementAlternative
Parent Topic: StatementOfIncome
Documentation: Statement of income alternative approach.
Commentary:
Level: Disclosure
Concept arrangement pattern: [Roll Up]
Completion state: Done
Status: OK
Templates: Income Statement Alternative |
Exemplars: Example
Taxonomy Network: http://accounting.auditchain.finance/proof/role/ComprehensiveIncome2
Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Comprehensive Income Statement [Hypercube] Table proof:ComprehensiveIncomeStatementHypercube
2 Comprehensive Income Statement [Line Items] LineItems proof:ComprehensiveIncomeStatementLineItems
3 Comprehensive Income [Roll Up] Abstract proof:ComprehensiveIncomeRollUp
4 Income from Normal Activities of Entity Concept (Monetary) For Period Credit proof:IncomeFromNormalActivitiesOfEntity
5 Income from Peripheral or Incidental Transactions of Entity Concept (Monetary) For Period Credit proof:IncomeFromPeripheralOrIncidentalTransactionsOfEntity
6 Net Income Concept (Monetary) For Period Credit proof:NetIncome
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:IncomeStatementAlternative 
This disclosure:

   - MUST be represented as using the Hypercube: proof:ComprehensiveIncomeStatementHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: proof:NetIncome
   - MUST contain the Level 4 Detailed concept: proof:IncomeFromNormalActivitiesOfEntity
   - MUST contain the Level 4 Detailed concept: proof:IncomeFromPeripheralOrIncidentalTransactionsOfEntity
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:IncomeStatementAlternative
disclosures:IncomeStatementAlternative drules-arcroles:disclosure-requiresHypercube proof:ComprehensiveIncomeStatementHypercube
disclosures:IncomeStatementAlternative drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept proof:NetIncome
disclosures:IncomeStatementAlternative drules-arcroles:disclosure-requiresConcept proof:IncomeFromNormalActivitiesOfEntity
disclosures:IncomeStatementAlternative drules-arcroles:disclosure-requiresConcept proof:IncomeFromPeripheralOrIncidentalTransactionsOfEntity
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Entity 1 | Entity 2 | Entity 3 |
Visual example
http://xbrlsite.azurewebsites.net/2021/reporting-scheme/proof/repository/report001/evidence-package/contents/Rendering-N3-RE25.html
Example

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Last updated: 4/15/2021 2:41:22 PM

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