Map from Fundamental Accounting Concepts and IFRS XBRL Taxonomy Concepts

IFRS-BSC-ISFUNC9-SCI1-CF2

Line From Fundamental Accounting Concept Type of Relation (Arcrole) To US GAAP XBRL Taxonomy Concept Try Order
1 fac:Assets class-equivalentClass ifrs-full:Assets 1
2 fac:AssetsHeldForSale class-equivalentClass ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale 1
3 fac:AssetsHeldForSale class-equivalentClass ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners 2
4 fac:BalanceSheetDate class-equivalentClass dei:DocumentPeriodEndDate 1
5 fac:ComprehensiveIncomeLoss class-equivalentClass ifrs-full:ComprehensiveIncome 1
6 fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest class-equivalentClass ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests 1
7 fac:ComprehensiveIncomeLossAttributableToParent class-equivalentClass ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent 1
8 fac:CostOfRevenue class-equivalentClass ifrs-full:CostOfSales 1
9 fac:CostOfRevenue class-equivalentClass ifrs-full:DirectOperatingExpenseFromInvestmentProperty 2
10 fac:CostsAndExpenses class-equivalentClass ifrs-full:OperatingExpense 1
11 fac:CurrentAssets class-equivalentClass ifrs-full:CurrentAssets 1
12 fac:CurrentAssetsExcludingHeldForSale class-equivalentClass ifrs-full:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners 1
13 fac:CurrentLiabilities class-equivalentClass ifrs-full:CurrentLiabilities 1
14 fac:CurrentLiabilitiesExcludingHeldForSale class-equivalentClass ifrs-full:CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale 1
15 fac:DocumentType class-equivalentClass dei:DocumentType 1
16 fac:EntityCentralIndexKey class-equivalentClass dei:EntityCentralIndexKey 1
17 fac:EntityFilerCategory class-equivalentClass dei:EntityFilerCategory 1
18 fac:EntityRegistrantName class-equivalentClass dei:EntityRegistrantName 1
19 fac:Equity class-equivalentClass ifrs-full:Equity 1
20 fac:EquityAttributableToNoncontrollingInterest class-equivalentClass ifrs-full:NoncontrollingInterests 1
21 fac:EquityAttributableToParent class-equivalentClass ifrs-full:EquityAttributableToOwnersOfParent 1
22 fac:ExchangeGainsLosses class-equivalentClass ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents 1
23 fac:FiscalPeriodFocus class-equivalentClass dei:DocumentFiscalPeriodFocus 1
24 fac:FiscalYearEnd class-equivalentClass dei:CurrentFiscalYearEndDate 1
25 fac:FiscalYearFocus class-equivalentClass dei:DocumentFiscalYearFocus 1
26 fac:GrossProfit class-equivalentClass ifrs-full:GrossProfit 1
27 fac:GrossProfit class-equivalentClass ifrs-full:RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpense 2
28 fac:IncomeLossFromContinuingOperationsAfterTax class-equivalentClass ifrs-full:ProfitLossFromContinuingOperations 1
29 fac:IncomeLossFromContinuingOperationsBeforeTax class-equivalentClass ifrs-full:ProfitLossBeforeTax 1
30 fac:IncomeLossFromDiscontinuedOperationsNetOfTax class-equivalentClass ifrs-full:ProfitLossFromDiscontinuedOperations 1
31 fac:IncomeLossFromDiscontinuedOperationsNetOfTax class-equivalentClass ifrs-full:ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity 2
32 fac:IncomeTaxExpenseBenefit class-equivalentClass ifrs-full:IncomeTaxExpenseContinuingOperations 1
33 fac:Liabilities class-equivalentClass ifrs-full:Liabilities 1
34 fac:LiabilitiesAndEquity class-equivalentClass ifrs-full:EquityAndLiabilities 1
35 fac:LiabilitiesHeldForSale class-equivalentClass ifrs-full:LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale 1
36 fac:NetAssetsLiabilities class-equivalentClass ifrs-full:NetAssetsLiabilities 1
37 fac:NetCashFlow class-equivalentClass ifrs-full:IncreaseDecreaseInCashAndCashEquivalents 1
38 fac:NetCashFlow class-equivalentClass ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges 2
39 fac:NetCashFlowDiscontinued class-equivalentClass ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations 2
40 fac:NetCashFlowFromFinancingActivities class-equivalentClass ifrs-full:CashFlowsFromUsedInFinancingActivities 1
41 fac:NetCashFlowFromFinancingActivitiesContinuing class-equivalentClass ifrs-full:CashFlowsFromUsedInFinancingActivitiesContinuingOperations 1
42 fac:NetCashFlowFromFinancingActivitiesDiscontinued class-equivalentClass ifrs-full:CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations 1
43 fac:NetCashFlowFromInvestingActivities class-equivalentClass ifrs-full:CashFlowsFromUsedInInvestingActivities 1
44 fac:NetCashFlowFromInvestingActivitiesContinuing class-equivalentClass ifrs-full:CashFlowsFromUsedInInvestingActivitiesContinuingOperations 1
45 fac:NetCashFlowFromInvestingActivitiesDiscontinued class-equivalentClass ifrs-full:CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations 1
46 fac:NetCashFlowFromOperatingActivities class-equivalentClass ifrs-full:CashFlowsFromUsedInOperatingActivities 1
47 fac:NetCashFlowFromOperatingActivitiesContinuing class-equivalentClass ifrs-full:CashFlowsFromUsedInOperatingActivitiesContinuingOperations 1
48 fac:NetCashFlowFromOperatingActivitiesDiscontinued class-equivalentClass ifrs-full:CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations 1
49 fac:NetIncomeLoss class-equivalentClass ifrs-full:ProfitLoss 1
50 fac:NetIncomeLossAttributableToNoncontrollingInterest class-equivalentClass ifrs-full:ProfitLossAttributableToNoncontrollingInterests 1
51 fac:NetIncomeLossAttributableToParent class-equivalentClass ifrs-full:ProfitLossAttributableToOwnersOfParent 1
52 fac:NoncurrentAssets class-equivalentClass ifrs-full:NoncurrentAssets 1
53 fac:NoncurrentLiabilities class-equivalentClass ifrs-full:NoncurrentLiabilities 1
54 fac:OperatingAndNonoperatingCostsAndExpenses class-equivalentClass ifrs-full:ExpenseByNature 1
55 fac:OperatingAndNonoperatingRevenues class-equivalentClass ifrs-full:RevenueAndOperatingIncome 1
56 fac:OperatingAndNonoperatingRevenues class-equivalentClass ifrs-full:Revenue 2
57 fac:OperatingAndNonoperatingRevenues class-equivalentClass ifrs-full:RevenueFromSaleOfOilAndGasProducts 3
58 fac:OperatingExpenses class-equivalentClass ifrs-full:OperatingExpenseExcludingCostOfSales 1
59 fac:OperatingIncomeLoss class-equivalentClass ifrs-full:ProfitLossFromOperatingActivities 1
60 fac:OtherComprehensiveIncomeLoss class-equivalentClass ifrs-full:OtherComprehensiveIncome 1
61 fac:OtherOperatingIncomeExpenses class-equivalentClass ifrs-full:OtherOperatingIncomeExpense 1
62 fac:Revenues class-equivalentClass ifrs-full:RevenueAndOperatingIncome 1
63 fac:Revenues class-equivalentClass ifrs-full:Revenue 2
64 fac:Revenues class-equivalentClass ifrs-full:RevenueFromRenderingOfServices 3
65 fac:Revenues class-equivalentClass ifrs-full:RevenueFromSaleOfGoods 4
66 fac:Revenues class-equivalentClass ifrs-full:RevenueFromRenderingOfTelecommunicationServices 5
67 fac:Revenues class-equivalentClass ifrs-full:RevenueFromRenderingOfTransportServices 6
68 fac:Revenues class-equivalentClass ifrs-full:RevenueFromSaleOfGold 7
69 fac:Revenues class-equivalentClass ifrs-full:RevenueFromSaleOfOilAndGasProducts 8
70 fac:Revenues class-equivalentClass ifrs-full:RevenueFromRenderingOfCargoAndMailTransportServices 9
71 fac:Revenues class-equivalentClass ifrs-full:RevenueFromRoyalties 10
72 fac:Revenues class-equivalentClass ifrs-full:RentalIncomeFromInvestmentProperty 11
73 fac:TradingSymbol class-equivalentClass dei:TradingSymbol 1

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