1/20/2017 11:59:31 AM
| Line | Financial Statement Location | Rule Code | Rule | Commentary |
|---|---|---|---|---|
| 1 | Balance sheet | BS02 | $Assets = $LiabilitiesAndEquity | |
| 2 | Balance sheet | BS03 | $Assets = ($CurrentAssets + $NoncurrentAssets) | |
| 3 | Balance sheet | BS04 | $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities) | |
| 4 | Balance sheet | BS05 | $LiabilitiesAndEquity = ($Liabilities + $Equity) | |
| 5 | Cash flow statement | CF01 | $NetCashFlow = ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) | Includes exchange gains in computation. |
| 6 | Income statement | IS01 | $GrossProfit = ($Revenues - $CostOfRevenue) | |
| 7 | Income statement | IS05 | $IncomeLossFromContinuingOperationsAfterTax = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) |