| Generated by Pacioli version 45d7c8c (updated 2 years, 5 months ago). Analysis at 2025-09-17T14:22:49+0000 for myAUDTaddress. Return to MAIN PAGE | |
| Block Pivots (one per detected block) | |
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| Network |
[230] Notes - Significant Accounting Policies
(https://xbrlsite.azurewebsites.net/report/role/SignificantAccountingPolicies)
|
| Table | Significant accounting policies [hypercube] |
Concept arrangement pattern: Investment in associates policies [text block] [Level1TextBlock]
Entity: 1111111 (http://example.gov/id)
Unit: null
Concept arrangement pattern: Description of accounting policy for recognition of revenue [text block] [Level1TextBlock]
Entity: 1111111 (http://example.gov/id)
Unit: null
Concept arrangement pattern: Borrowing costs policies [text block] [Level1TextBlock]
Entity: 1111111 (http://example.gov/id)
Unit: null
Concept arrangement pattern: Income tax policies [text block] [Level1TextBlock]
Entity: 1111111 (http://example.gov/id)
Unit: null
Concept arrangement pattern: Property, plant, and equipment policies [text block] [Level1TextBlock]
Entity: 1111111 (http://example.gov/id)
Unit: null
Concept arrangement pattern: Intangible assets policies [text block] [Level1TextBlock]
Entity: 1111111 (http://example.gov/id)
Unit: null
Concept arrangement pattern: Impairment of assets policies [text block] [Level1TextBlock]
Entity: 1111111 (http://example.gov/id)
Unit: null
Concept arrangement pattern: Lease policies [text block] [Level1TextBlock]
Entity: 1111111 (http://example.gov/id)
Unit: null
Concept arrangement pattern: Inventories policies [text block] [Level1TextBlock]
Entity: 1111111 (http://example.gov/id)
Unit: null
Concept arrangement pattern: Trade and other receivables policies [text block] [Level1TextBlock]
Entity: 1111111 (http://example.gov/id)
Unit: null
Concept arrangement pattern: Trade payables policies [text block] [Level1TextBlock]
Entity: 1111111 (http://example.gov/id)
Unit: null
Concept arrangement pattern: Bank loans and overdrafts policies [text block] [Level1TextBlock]
Entity: 1111111 (http://example.gov/id)
Unit: null
Concept arrangement pattern: Employee benefits policies [text block] [Level1TextBlock]
Entity: 1111111 (http://example.gov/id)
Unit: null
Concept arrangement pattern: Provision for warranty obligations [text block] [Level1TextBlock]
Entity: 1111111 (http://example.gov/id)
Unit: null
| Component as one Pivot (ALL facts, but ignoring presentation hints) | |
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| Network |
[230] Notes - Significant Accounting Policies
(https://xbrlsite.azurewebsites.net/report/role/SignificantAccountingPolicies)
|
| Table | Significant accounting policies [hypercube] |
Entity: 1111111 (http://example.gov/id)
Unit: null
The colours used for the fact values are significant, and have the following meanings:
| Fact Table | |
|---|---|
| Network |
[230] Notes - Significant Accounting Policies
(https://xbrlsite.azurewebsites.net/report/role/SignificantAccountingPolicies)
|
| Table | Significant accounting policies [hypercube] |
| # | Block | Reporting Entity [Aspect] | Period [Aspect] | Concept [Aspect] | Fact Value | Unit | Rounding | Parenthetical Explanations | Origin | |
|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Investment in associates policies [text block] [Level1TextBlock] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Investment in associates policies [text block] | <p>Investments in associates are accounted for at cost less any accumulated impairment losses.</p><p>Dividend income from investments in associates is recognised when the Group’s right to receive payment has been established. It is included in other income. </p> | Reported | ||||
| 2 | Description of accounting policy for recognition of revenue [text block] [Level1TextBlock] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Description of accounting policy for recognition of revenue [text block] | <p>Revenue from sales of goods is recognised when the goods are delivered and title has passed. Royalty revenue from licensing candle-making patents for use by others is recognised in accordance with the relevant licence agreements. Revenue is measured at the fair value of the consideration received or receivable, net of discounts and sales-related taxes collected on behalf of the government of A Land.</p> | Reported | ||||
| 3 | Borrowing costs policies [text block] [Level1TextBlock] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Borrowing costs policies [text block] | <p>All borrowing costs are recognised in profit or loss in the period in which they are incurred.</p> | Reported | ||||
| 4 | Income tax policies [text block] [Level1TextBlock] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Income tax policies [text block] | <p>Income tax expense represents the sum of the tax currently payable and deferred tax.</p><p>The tax currently payable is based on taxable profit for the year.</p><p>Deferred tax is recognised on differences between the carrying amounts of assets and liabilities in the financial statements and their corresponding tax bases (known as temporary differences). Deferred tax liabilities are generally recognised for all temporary differences that will result in taxable amounts in determining taxable profit (tax loss) of future periods when the carrying amount of the asset or liability is recovered or settled (taxable temporary differences). Deferred tax assets are generally recognised for all temporary differences that will result in amounts that are deductible in determining taxable profit (tax loss) of future periods when the carrying amount of the asset or liability is recovered or settled (deductible temporary differences)—but only to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised.</p><p>The carrying amount of deferred tax assets is reviewed at each reporting date and is adjusted to reflect the current assessment of future taxable profits. Any adjustments are recognised in profit or loss.</p><p>Deferred tax is calculated at the tax rates that are expected to apply to the taxable profit (tax loss) of the periods in which it expects the deferred tax asset to be realised or the deferred tax liability to be settled, on the basis of tax rates that have been enacted or substantively enacted by the end of the reporting period.</p> | Reported | ||||
| 5 | Property, plant, and equipment policies [text block] [Level1TextBlock] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Property, plant, and equipment policies [text block] | <p>Items of property, plant and equipment are measured at cost less accumulated depreciation and any accumulated impairment losses.</p><p>Depreciation is charged so as to allocate the cost of assets less their residual values over their estimated useful lives, using the straight-line method. The following annual rates are used for the depreciation of property, plant and equipment:</p><ul><li>Buildings 2 percent</li><li>Fixtures and equipment 10–30 percent</li></ul><p>If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of an asset, the depreciation of that asset is revised prospectively to reflect the new expectations. </p> | Reported | ||||
| 6 | Intangible assets policies [text block] [Level1TextBlock] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Intangible assets policies [text block] | <p>Intangible assets are purchased computer software that is stated at cost less accumulated depreciation and any accumulated impairment losses. It is amortised over its estimated life of five years using the straight-line method. If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new expectations.</p> | Reported | ||||
| 7 | Impairment of assets policies [text block] [Level1TextBlock] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Impairment of assets policies [text block] | <p>At each reporting date, property, plant and equipment, intangible assets and investments in associates are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset (or group of related assets) is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.</p><p>Similarly, at each reporting date, inventories are assessed for impairment by comparing the carrying amount of each item of inventory (or group of similar items) with its selling price less costs to complete and sell. If an item of inventory (or group of similar items) is impaired, its carrying amount is reduced to selling price less costs to complete and sell, and an impairment loss is recognised immediately in profit or loss.</p><p>If an impairment loss subsequently reverses, the carrying amount of the asset (or group of related assets) is increased to the revised estimate of its recoverable amount (selling price less costs to complete and sell, in the case of inventories), but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset (group of related assets) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.</p> | Reported | ||||
| 8 | Lease policies [text block] [Level1TextBlock] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Lease policies [text block] | <p>Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership of the leased asset to the Group. All other leases are classified as operating leases.</p><p>Rights to assets held under finance leases are recognised as assets of the Group at the fair value of the leased property (or, if lower, the present value of minimum lease payments) at the inception of the lease. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation. Lease payments are apportioned between finance charges and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance charges are deducted in measuring profit or loss. Assets held under finance leases are included in property, plant and equipment, and depreciated and assessed for impairment losses in the same way as owned assets.</p><p>Rentals payable under operating leases are charged to profit or loss on a straight-line basis over the term of the relevant lease.</p> | Reported | ||||
| 9 | Inventories policies [text block] [Level1TextBlock] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Inventories policies [text block] | <p>Inventories are stated at the lower of cost and selling price less costs to complete and sell. Cost is calculated using the first-in, first-out (FIFO) method.</p> | Reported | ||||
| 10 | Trade and other receivables policies [text block] [Level1TextBlock] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Trade and other receivables policies [text block] | <p>Most sales are made on the basis of normal credit terms and the receivables do not bear interest. Where credit is extended beyond normal credit terms, receivables are measured at amortised cost using the effective interest method. At the end of each reporting period, the carrying amounts of trade and other receivables are reviewed to determine whether there is any objective evidence that the amounts are not recoverable. If so, an impairment loss is recognised immediately in profit or loss.</p> | Reported | ||||
| 11 | Trade payables policies [text block] [Level1TextBlock] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Trade payables policies [text block] | <p>Trade payables are obligations on the basis of normal credit terms and do not bear interest. Trade payables denominated in a foreign currency are translated into CU using the exchange rate at the reporting date. Foreign exchange gains or losses are included in other income or other expenses.</p> | Reported | ||||
| 12 | Bank loans and overdrafts policies [text block] [Level1TextBlock] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Bank loans and overdrafts policies [text block] | <p>Interest expense is recognised on the basis of the effective interest method and is included in finance costs.</p> | Reported | ||||
| 13 | Employee benefits policies [text block] [Level1TextBlock] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Employee benefits policies [text block] | <p>The liability for employee benefit obligations relates to government-mandated long-service payments. All full-time staff, excluding directors, are covered by the programme. A payment is made of 5 per cent of salary (as determined for the twelve months before the payment) at the end of each of five years of employment. The payment is made as part of the December payroll in the fifth year. The Group does not fund this obligation in advance.</p><p>The Group’s cost and obligation to make long-service payments to employees are recognised during the employees’ periods of service. The cost and obligation are measured using the projected unit credit method, assuming a 4 per cent average annual salary increase, with employee turnover based on the Group’s recent experience, discounted using the current market yield for high quality corporate bonds.</p> | Reported | ||||
| 14 | Provision for warranty obligations [text block] [Level1TextBlock] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Provision for warranty obligations [text block] | <p>All goods sold by the Group are warranted to be free of manufacturing defects for a period of one year. Goods are repaired or replaced at the Group’s option. When revenue is recognised, a provision is made for the estimated cost of the warranty obligation.</p> | Reported |
| Model Structure | |
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| Network |
[230] Notes - Significant Accounting Policies
(https://xbrlsite.azurewebsites.net/report/role/SignificantAccountingPolicies)
|
| Table | Significant accounting policies [hypercube] |
| # | Label | Report Element Class | Period Type | Balance | Name |
|---|---|---|---|---|---|
| 1 | Significant accounting policies [hypercube] | Hypercube | report:SignificantAccountingPoliciesHypercube | ||
| 2 | Significant accounting policies [line items] | LineItems | report:SignificantAccountingPoliciesLineItems | ||
| 3 | Investment in associates policies [text block] | Concept (dtr-types:xmlNodesItemType) | duration | ifrs-smes:DescriptionOfAccountingPolicyForInvestmentInAssociates | |
| 4 | Description of accounting policy for recognition of revenue [text block] | Concept (dtr-types:xmlNodesItemType) | duration | ifrs-smes:DescriptionOfAccountingPolicyForRecognitionOfRevenue | |
| 5 | Borrowing costs policies [text block] | Concept (TextBlock) | duration | report:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory | |
| 6 | Income tax policies [text block] | Concept (TextBlock) | duration | report:DescriptionOfAccountingPolicyForIncomeTaxExplanatory | |
| 7 | Property, plant, and equipment policies [text block] | Concept (TextBlock) | duration | report:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory | |
| 8 | Intangible assets policies [text block] | Concept (TextBlock) | duration | report:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory | |
| 9 | Impairment of assets policies [text block] | Concept (TextBlock) | duration | report:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory | |
| 10 | Lease policies [text block] | Concept (TextBlock) | duration | report:DescriptionOfAccountingPolicyForLeasesExplanatory | |
| 11 | Inventories policies [text block] | Concept (dtr-types:xmlNodesItemType) | duration | ifrs-smes:DescriptionOfAccountingPolicyForMeasuringInventories | |
| 12 | Trade and other receivables policies [text block] | Concept (TextBlock) | duration | report:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory | |
| 13 | Trade payables policies [text block] | Concept (TextBlock) | duration | report:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory | |
| 14 | Bank loans and overdrafts policies [text block] | Concept (TextBlock) | duration | report:DescriptionOfAccountingPolicyForBorrowingsExplanatory | |
| 15 | Employee benefits policies [text block] | Concept (TextBlock) | duration | report:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory | |
| 16 | Provision for warranty obligations [text block] | Concept (TextBlock) | duration | report:DescriptionOfAccountingPolicyForProvisionsExplanatory |
No graph, because there are no subclass definitions.
For more information: http://accounting.auditchain.finance/index.html
DISCLAIMER: this analysis is provided by software still under development, and likely incomplete or even erroneous; do NOT use it other than for experimental, inconsequential purposes