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://***.ifrs.org/XBRL/IFRS-Taxonomy/2016/Documents/Illustrative%20examples/ixbrl_example1_2016-03-31.xhtml
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XYZ Group: Consolidated statement of comprehensive income and retained earnings for the year ended 31 December 20X2 |
|
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(Alternative 1 – illustrating the classification of expenses by function) |
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|
Notes |
20X2 |
20X1 |
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CU |
CU |
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Revenue |
5 |
6,863,545 |
5,808,653 |
|
|
Cost of sales |
|
( 5,178,530) |
( 4,422,575) |
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Gross profit |
|
1,685,015 |
1,386,078 |
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|
Other income |
6 |
88,850 |
25,000 |
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Distribution costs |
|
( 175,550) |
( 156,800) |
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Administrative expenses |
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( 810,230) |
( 660,389) |
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Other expenses |
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( 106,763) |
( 100,030) |
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Finance costs |
7 |
( 26,366) |
( 36,712) |
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Profit before tax |
8 |
654,956 |
457,147 |
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Income tax expense |
9 |
( 270,250) |
( 189,559) |
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Profit for the year |
|
384,706 |
267,588 |
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Retained earnings at start of year |
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2,171,353 |
2,003,765 |
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Dividends |
|
( 150,000) |
( 100,000) |
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Retained earnings at end of year |
|
2,406,059 |
2,171,353 |
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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.
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