Recent Changes

Thursday, December 28

  1. page Net Income (Loss) Attributable to Parent edited Net income (loss) attributable to parent Maps to US GAAP Taxonomy concepts: us-gaap:NetIncomeLos…
    Net income (loss) attributable to parent
    Maps to US GAAP Taxonomy concepts:
    us-gaap:NetIncomeLoss
    Maps to the IFRS XBRL Taxonomy concepts:
    ifrs:ProfitLossAttributableToOwnersOfParent

    (view changes)
    2:53 pm
  2. page Income Tax Expense (Benefit) edited Income tax expense (benefit) Maps to US GAAP Taxonomy concepts: us-gaap:IncomeTaxExpenseBenefit …
    Income tax expense (benefit)
    Maps to US GAAP Taxonomy concepts:
    us-gaap:IncomeTaxExpenseBenefit
    Maps to the IFRS XBRL Taxonomy concepts:
    ifrs:IncomeTaxExpenseContinuingOperations

    (view changes)

Friday, November 11

  1. page home edited ... IS11: Operating Income (Loss) = Revenues - Costs And Expenses + Other Operating Income (Single…
    ...
    IS11: Operating Income (Loss) = Revenues - Costs And Expenses + Other Operating Income (Single-step approach)
    IS12: Costs And Expenses = Cost Of Revenue + Operating Expenses (Single-step approach)
    ...
    Holders, Redeemable +
    CF1: Net Cash Flow = Net Cash Flows, Operating + Net Cash Flows, Investing + Net Cash Flows, Financing + Exchange Gains (Losses)
    CF2: Net Cash Flows, Continuing = Net Cash Flows, Operating, Continuing + Net Cash Flows, Investing, Continuing + Net Cash Flows, Financing, Continuing
    (view changes)
  2. page home edited ... IS11: Operating Income (Loss) = Revenues - Costs And Expenses + Other Operating Income (Single…
    ...
    IS11: Operating Income (Loss) = Revenues - Costs And Expenses + Other Operating Income (Single-step approach)
    IS12: Costs And Expenses = Cost Of Revenue + Operating Expenses (Single-step approach)
    IS13:NetIS13: Net Income (Loss)
    CF1: Net Cash Flow = Net Cash Flows, Operating + Net Cash Flows, Investing + Net Cash Flows, Financing + Exchange Gains (Losses)
    CF2: Net Cash Flows, Continuing = Net Cash Flows, Operating, Continuing + Net Cash Flows, Investing, Continuing + Net Cash Flows, Financing, Continuing
    (view changes)
  3. page home edited ... IS11: Operating Income (Loss) = Revenues - Costs And Expenses + Other Operating Income (Single…
    ...
    IS11: Operating Income (Loss) = Revenues - Costs And Expenses + Other Operating Income (Single-step approach)
    IS12: Costs And Expenses = Cost Of Revenue + Operating Expenses (Single-step approach)
    IS13:Net Income (Loss) Attributable to Redeemable Noncontrolling Interest = Noncontrolling Interest in Net Income (Loss) Joint Venture Partners, Redeemable + Noncontrolling Interest in Net Income (Loss) Limited Partnerships, Redeemable + Noncontrolling Interest in Net Income (Loss) Operating Partnerships, Redeemable + Noncontrolling Interest in Net Income (Loss) Other Noncontrolling Interests, Redeemable + Noncontrolling Interest in Net Income (Loss) Preferred Unit Holders, Redeemable +
    CF1: Net Cash Flow = Net Cash Flows, Operating + Net Cash Flows, Investing + Net Cash Flows, Financing + Exchange Gains (Losses)
    CF2: Net Cash Flows, Continuing = Net Cash Flows, Operating, Continuing + Net Cash Flows, Investing, Continuing + Net Cash Flows, Financing, Continuing
    (view changes)
  4. page Net Income (Loss) Attributable to Noncontrolling Interest edited Net income (loss) attributable to noncontrolling interest Net Income (Loss) Attributable to Redee…
    Net income (loss) attributable to noncontrolling interest
    Net Income (Loss) Attributable to Redeemable Noncontrolling Interest
    (view changes)

Friday, April 15

  1. page home edited ... Fundamental Accounting Concepts Used in Financial Reporting Computer readable metadata for th…
    ...
    Fundamental Accounting Concepts Used in Financial Reporting
    Computer readable metadata for the fundamental accounting concepts and the relations between those concepts can be found here: http://www.xbrlsite.com/2013/fac/
    TheConsistency Rules
    The
    items which
    ...
    never change. TheWhile the relations can be different for different styles of reporting; within a style of reporting the relations never change.
    The
    following is
    BS1 (Equity_Foots): Equity = Equity Attributable to Parent + Equity Attributable to Noncontrolling Interest
    BS2 (BalanceSheet_Balances): Assets = Liabilities and Equity
    ...
    KEY3: Return on Sales = (Net Income (Loss) / Revenues)
    KEY4: Sustainable Growth Rate = ((Net Income (Loss) / Revenues) * (1+((Assets - Equity) / Equity))) / ((1 / (Revenues / Assets))-(((Net Income (Loss) / Revenues) * (1+(((Assets - Equity) / Equity))))))
    Impute rules
    Not all economic entities report every line item explicitly. But unreported line items can generally be imputed from other line items that are explicitly reported. For example, if the line items "Assets" and "Current assets" are explicitly reported but the line item "Noncurrent assets" is not reported; Noncurrent assets can be imputed to be "Assets - Current assets".

    For the most current machine readable metadata expressed using the XBRL syntax, see the Financial Report Ontology page here. This is a copy of the most current information
    Fundamental Accounting Concepts: Machine readable XBRL | Machine readable XML | Human readable rendering generated from XBRL
    (view changes)
    8:12 am

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