In this chapter you were given an example of what Current Assets may look like in XBRL coding.

Current Assets refers to a heading in the Financial Statements and is thus used as a TOTAL account

(sometimes also referred to as a ‘roll up to’ account).

Required:

Construct your own XBRL coding to an item belonging to the current assets such as Inventory.

(Hint: look at the taxonomy applicable in your jurisdiction on the www.xbrl.org website.)