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Forensic Accounting

Link notes in instance docs


as you can see in the following link:

                     we need to indicate page number of related notes in each consolidated statement. and the question is how can insert a column as "Notes" by a Xbrl tools and is there any relation with the IFRS Taxonomy or not?

                   Thanks

http://www.ifrs.org/XBRL/IFRS-Taxonomy/2016/Documents/Illustrative%20examples/ixbrl_example1_2016-03-31.xhtml

XYZ Group: Consolidated statement of comprehensive income and retained earnings for the year ended 31 December 20X2

(Alternative 1 – illustrating the classification of expenses by function)

Notes

20X2

20X1

CU

CU

Revenue

5

6,863,545

5,808,653

Cost of sales

( 5,178,530)

( 4,422,575)

Gross profit

1,685,015

1,386,078

Other income

6

88,850

25,000

Distribution costs

( 175,550)

( 156,800)

Administrative expenses

( 810,230)

( 660,389)

Other expenses

( 106,763)

( 100,030)

Finance costs

7

( 26,366)

( 36,712)

Profit before tax

8

654,956

457,147

Income tax expense

9

( 270,250)

( 189,559)

Profit for the year

384,706

267,588

Retained earnings at start of year

2,171,353

2,003,765

Dividends

( 150,000)

( 100,000)

Retained earnings at end of year

2,406,059

2,171,353

Note: The format illustrated above aggregates expenses according to their function (cost of sales, distribution, administrative etc). As the only changes to XYZ Group’s equity during the year arose from profit or loss and payment of dividends, it has elected to present a single statement of comprehensive income and retained earnings instead of separate statements of comprehensive income and changes in equity.

asked Dec 20, 2016 in General IFRS Discussion by hsaneipour Level 1 Member (1,100 points)

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