Business Rules

Link to verification rules
Component: (Network and Table)
Network
1160 - Statement - Classes of Share Capital (Parenthetical)
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/ClassesOfCommonStockSchedule)
Table Share Capital, by Class [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 BA, Part 2: Balance Sheet, Classes of Common Stock FORMULA (Dollar amount of common shares for each class foots to total dollar amount for all classes.)
(ASSERTION_IPSAS_MemberAggregation_ClassesOfCommonStockSchedule_Amount)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
2 BA, Part 2: Balance Sheet, Classes of Common Stock FORMULA (Dollar amount of common shares for each class foots to total dollar amount for all classes.)
(ASSERTION_IPSAS_MemberAggregation_ClassesOfCommonStockSchedule_Amount)
Pass $VARIABLE_Total = sum($VARIABLE_Each)

Member Aggregation Computations

Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All Classes of Common Stock [Member] [Member Aggregation]
Class A Common Stock [Member] 500  + 500  500  INF
Class B Common Stock [Member] 500  + 500  500  INF
All Classes of Common Stock [Member] 1,000  + 1,000  1,000  INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All Classes of Common Stock [Member] [Member Aggregation]
Class A Common Stock [Member] 500  + 500  500  INF
Class B Common Stock [Member] 500  + 500  500  INF
All Classes of Common Stock [Member] 1,000  + 1,000  1,000  INF OK
 

Component: (Network and Table)
Network
1211 - Statement - Statement of Financial Performance, by Function
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPerformanceByFunction)
Table Statement of Financial Performance, by Function [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
(ASSERTION_IPSAS_IncomeStatement)
Pass $SurplusDeficit = (($RevenueTaxes + $RevenueFeesFinesPenalties + $RevenueExchangeTransactions + $IncomeFromDiscontinuedOperations) - ($ExpenseGeneralPublicServices + $ExpenseDefense + $ExpenseEconomicAffairs + $ExpenseFinanceCosts + $SurplusDeficiteEquityMethodInvestments))
2 BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
(ASSERTION_IPSAS_IncomeStatement)
Pass $SurplusDeficit = (($RevenueTaxes + $RevenueFeesFinesPenalties + $RevenueExchangeTransactions + $IncomeFromDiscontinuedOperations) - ($ExpenseGeneralPublicServices + $ExpenseDefense + $ExpenseEconomicAffairs + $ExpenseFinanceCosts + $SurplusDeficiteEquityMethodInvestments))

Component: (Network and Table)
Network
1300 - Statement - Changes in Equity, Prior Period Adjustments
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/PriorPeriodAdjustments)
Table Statement of Changes in Equity, Prior Period Adjustments [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 BF, Part 1: Changes in Equity, Prior Period Adjustments FORMULA (Statement of Changes in Equity: Origionally stated retained earnings plus prior period adjustments equals restated retained earnings.)
(ASSERTION_ECONOMIC_ENTITY_Adjustment_PriorPeriodAdjustments)
Pass $VARIABLE_Restated = ($VARIABLE_Origional + $VARIABLE_Adjustment1 + $VARIABLE_Adjustment2)

Component: (Network and Table)
Network
1400 - Statement - Changes in Equity
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfEquitySchedule)
Table Statement of Changes in Equity [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 BF, Part 2: Changes in Equity ADDITIONAL PAID IN CAPITAL
(ASSERTION_IPSAS_RollForward_Reserves)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 - $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
2 BF, Part 2: Changes in Equity ADDITIONAL PAID IN CAPITAL
(ASSERTION_IPSAS_RollForward_Reserves)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 - $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
3 BF, Part 2: Changes in Equity AccumulatedSurplusesDeficits
(ASSERTION_IPSAS_RollForward_ChangesInEquity_AccumulatedSurplusesDeficits)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
4 BF, Part 2: Changes in Equity AccumulatedSurplusesDeficits
(ASSERTION_IPSAS_RollForward_ChangesInEquity_AccumulatedSurplusesDeficits)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
5 BF, Part 2: Changes in Equity Noncontrolling Interest
(ASSERTION_IPSAS_RollForward_ChangesInEquity_NoncontrollingInterest)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 = $VARIABLE_BalanceEnd
6 BF, Part 2: Changes in Equity Noncontrolling Interest
(ASSERTION_IPSAS_RollForward_ChangesInEquity_NoncontrollingInterest)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 = $VARIABLE_BalanceEnd
7 BF, Part 2: Changes in Equity COMMON STOCK
(ASSERTION_IPSAS_RollForward_ChangesInEquity_ShareCapital)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
8 BF, Part 2: Changes in Equity COMMON STOCK
(ASSERTION_IPSAS_RollForward_ChangesInEquity_ShareCapital)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
9 BF, Part 2: Changes in Equity TOTAL
(ASSERTION_IPSAS_RollForward_ChangesInEquity_Equity)
Pass $Equity_Ending = $Equity_Beginning + (($SurplusDeficit) - ($DividendsPaid) + ($GainOnPropertyRevaluation) + ($LossOnRevaluationOfInvestments) + ($ShareCapitalContributions) - ($ShareCapitalDistributions) - ($ExchangeDifferencesOnTranslationOfForiegnOperations) + ($OtherIncreaseDecreaseInEquity))
10 BF, Part 2: Changes in Equity TOTAL
(ASSERTION_IPSAS_RollForward_ChangesInEquity_Equity)
Pass $Equity_Ending = $Equity_Beginning + (($SurplusDeficit) - ($DividendsPaid) + ($GainOnPropertyRevaluation) + ($LossOnRevaluationOfInvestments) + ($ShareCapitalContributions) - ($ShareCapitalDistributions) - ($ExchangeDifferencesOnTranslationOfForiegnOperations) + ($OtherIncreaseDecreaseInEquity))

Roll Forward Computations

Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Accumulated Surpluses (Deficits), Closing Balance [Roll Forward]
Accumulated Surpluses (Deficits), Opening Balance 1,000  + 1,000  1,000  CR INF
Surplus (Deficit) Attributable to Owners of Controlling Entity 400  + 400  400  CR INF
Dividends Paid (1,000) - 1,000  1,000  DR INF
Accumulated Surpluses (Deficits), Other Increase (Decrease) 600  + 600  600  CR INF
Accumulated Surpluses (Deficits), Closing Balance 1,000  + 1,000  1,000  CR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Accumulated Surpluses (Deficits), Closing Balance [Roll Forward]
Accumulated Surpluses (Deficits), Opening Balance + CR INF
Surplus (Deficit) Attributable to Owners of Controlling Entity (3,000) + (3,000) (3,000) CR INF
Dividends Paid (1,000) - 1,000  1,000  DR INF
Accumulated Surpluses (Deficits), Other Increase (Decrease) 5,000  + 5,000  5,000  CR INF
Accumulated Surpluses (Deficits), Closing Balance 1,000  + 1,000  1,000  CR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Equity, Closing Balance [Roll Forward]
Equity, Opening Balance 4,000  + 4,000  4,000  CR INF
Gain on Property Revaluation 1,000  + 1,000  1,000  CR INF
Loss on Revaluation of Investments + CR INF
Exchange Differences on Translation of Foriegn Operations (1,000) - 1,000  1,000  DR INF
Share Capital, Contributions 2,000  + 2,000  2,000  CR INF
Share Capital, Distributions (1,000) - 1,000  1,000  DR INF
Dividends Paid (1,000) - 1,000  1,000  DR INF
Surplus (Deficit) 500  + 500  500  CR INF
Other Increase (Decrease) in Equity 1,500  + 1,500  1,500  CR INF
Equity, Closing Balance 6,000  + 6,000  6,000  CR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Equity, Closing Balance [Roll Forward]
Equity, Opening Balance 1,000  + 1,000  1,000  CR INF
Gain on Property Revaluation 1,000  + 1,000  1,000  CR INF
Loss on Revaluation of Investments + CR INF
Exchange Differences on Translation of Foriegn Operations (1,000) - 1,000  1,000  DR INF
Share Capital, Contributions 3,000  + 3,000  3,000  CR INF
Share Capital, Distributions (2,000) - 2,000  2,000  DR INF
Dividends Paid (1,000) - 1,000  1,000  DR INF
Surplus (Deficit) (4,000) + (4,000) (4,000) CR INF
Other Increase (Decrease) in Equity 7,000  + 7,000  7,000  CR INF
Equity, Closing Balance 4,000  + 4,000  4,000  CR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Noncontrolling Interest, Closing Balance [Roll Forward]
Noncontrolling Interest, Opening Balance 1,000  + 1,000  1,000  CR INF
Surplus (Deficit) Attributable to Noncontrolling Interest 100  + 100  100  CR INF
Noncontrolling Interest, Other Increase (Decrease) 900  + 900  900  CR INF
Noncontrolling Interest, Closing Balance 2,000  + 2,000  2,000  CR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Noncontrolling Interest, Closing Balance [Roll Forward]
Noncontrolling Interest, Opening Balance + CR INF
Surplus (Deficit) Attributable to Noncontrolling Interest (1,000) + (1,000) (1,000) CR INF
Noncontrolling Interest, Other Increase (Decrease) 2,000  + 2,000  2,000  CR INF
Noncontrolling Interest, Closing Balance 1,000  + 1,000  1,000  CR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Reserves, Closing Balance [Roll Forward]
Reserves, Opening Balance 1,000  + 1,000  1,000  CR INF
Gain on Property Revaluation 1,000  + 1,000  1,000  CR INF
Loss on Revaluation of Investments + CR INF
Exchange Differences on Translation of Foriegn Operations (1,000) - 1,000  1,000  DR INF
Reserves, Other Increase (Decrease) 1,000  + 1,000  1,000  CR INF
Reserves, Closing Balance 2,000  + 2,000  2,000  CR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Reserves, Closing Balance [Roll Forward]
Reserves, Opening Balance + CR INF
Gain on Property Revaluation 1,000  + 1,000  1,000  CR INF
Loss on Revaluation of Investments + CR INF
Exchange Differences on Translation of Foriegn Operations (1,000) - 1,000  1,000  DR INF
Reserves, Other Increase (Decrease) 1,000  + 1,000  1,000  CR INF
Reserves, Closing Balance 1,000  + 1,000  1,000  CR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Share Capital, Closing Balance [Roll Forward]
Share Capital, Opening Balance 1,000  + 1,000  1,000  CR INF
Share Capital, Contributions 2,000  + 2,000  2,000  CR INF
Share Capital, Distributions (1,000) - 1,000  1,000  DR INF
Share Capital, Other Increase (Decrease) (1,000) + (1,000) (1,000) CR INF
Share Capital, Closing Balance 1,000  + 1,000  1,000  CR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Share Capital, Closing Balance [Roll Forward]
Share Capital, Opening Balance 1,000  + 1,000  1,000  CR INF
Share Capital, Contributions 3,000  + 3,000  3,000  CR INF
Share Capital, Distributions (2,000) - 2,000  2,000  DR INF
Share Capital, Other Increase (Decrease) (1,000) + (1,000) (1,000) CR INF
Share Capital, Closing Balance 1,000  + 1,000  1,000  CR INF OK
 

Component: (Network and Table)
Network
1600 - Statement - Cash Flow Statement, Direct Method
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/CashFlowDirectSchedule)
Table Cash Flow Statement, Direct Method [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 BC Part 1: Roll forward of Cash and Cash Equivalents per Cash Flow Statement reconciles (Beginning balance + changes = Ending balance)
(ASSERTION_IPSAS_RollForward_Reconciles_CashAndCashEquivalentsPerCashFlowStatement)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change = $VARIABLE_BalanceEnd
2 BC Part 1: Roll forward of Cash and Cash Equivalents per Cash Flow Statement reconciles (Beginning balance + changes = Ending balance)
(ASSERTION_IPSAS_RollForward_Reconciles_CashAndCashEquivalentsPerCashFlowStatement)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change = $VARIABLE_BalanceEnd

Roll Forward Computations

Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance [Roll Forward]
Cash and Cash Equivalents, per Cash Flow Statement, Beginning Balance 1,000  + 1,000  1,000  DR INF
Net Cash Flow (1,000) + (1,000) (1,000) DR INF
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance + DR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance [Roll Forward]
Cash and Cash Equivalents, per Cash Flow Statement, Beginning Balance (3,000) + (3,000) (3,000) DR INF
Net Cash Flow 4,000  + 4,000  4,000  DR INF
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance 1,000  + 1,000  1,000  DR INF OK
 

Component: (Network and Table)
Network
2220 - Disclosure - Property, Plant and Equipment, Net Subclassifications
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/support/level4/PropertyPlantAndEquipmentAxisDetails)
Table Property, Plant and Equipment, Net, Subclassifications [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 Details of property, plant, and equipment foots.
(ASSERTION_IPSAS_MemberAggregation_PropertyPlantAndEquipmentNet)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
2 Details of property, plant, and equipment foots.
(ASSERTION_IPSAS_MemberAggregation_PropertyPlantAndEquipmentNet)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
3 Property, Plant and Equipment Roll Forward (Axis/Member approach)
(ASSERTION_IPSAS_RollForward_PropertyPlantAndEquipmentRollForward_Total)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
4 Property, Plant and Equipment Roll Forward (Axis/Member approach)
(ASSERTION_IPSAS_RollForward_PropertyPlantAndEquipmentRollForward_Total)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd

Member Aggregation Computations

Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All Subclassifications [Member] [Member Aggregation]
Land [Member] 1,000  + 1,000  1,000  INF
Buildings [Member] 1,000  + 1,000  1,000  INF
Furniture and Fixtures [Member] 1,000  + 1,000  1,000  INF
Machinery [Member] 1,000  + 1,000  1,000  INF
All Subclassifications [Member] 4,000  + 4,000  4,000  INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All Subclassifications [Member] [Member Aggregation]
Land [Member] 1,000  + 1,000  1,000  INF
Buildings [Member] 1,000  + 1,000  1,000  INF
Furniture and Fixtures [Member] 1,000  + 1,000  1,000  INF
Machinery [Member] 1,000  + 1,000  1,000  INF
All Subclassifications [Member] 4,000  + 4,000  4,000  INF OK
 

Component: (Network and Table)
Network
2230 - Disclosure - Property, Plant, and Equipment Reconciliations
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/PropertyPlantAndEquipmentMovementsSchedule)
Table Property, Plant and Equipment Reconciliations [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 Property, Plant and Equipment Roll Forward (Line Items/Concepts) LAND
(ASSERTION_IPSAS_RollForward_PropertyPlantAndEquipmentRollForward_Land)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
2 Property, Plant and Equipment Roll Forward (Line Items/Concepts) LAND
(ASSERTION_IPSAS_RollForward_PropertyPlantAndEquipmentRollForward_Land)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
3 Property, Plant and Equipment Roll Forward (Line Items/Concepts) FURNITURE AND FIXTURES
(ASSERTION_IPSAS_RollForward_PropertyPlantAndEquipmentRollForward_FurnitureAndFixtures)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
4 Property, Plant and Equipment Roll Forward (Line Items/Concepts) FURNITURE AND FIXTURES
(ASSERTION_IPSAS_RollForward_PropertyPlantAndEquipmentRollForward_FurnitureAndFixtures)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
5 Property, Plant and Equipment Roll Forward (Line Items/Concepts) BUILDINGS
(ASSERTION_IPSAS_RollForward_PropertyPlantAndEquipmentRollForward_Buildings)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
6 Property, Plant and Equipment Roll Forward (Line Items/Concepts) BUILDINGS
(ASSERTION_IPSAS_RollForward_PropertyPlantAndEquipmentRollForward_Buildings)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
7 Property, Plant and Equipment Roll Forward (Line Items/Concepts) OTHER
(ASSERTION_IPSAS_RollForward_PropertyPlantAndEquipmentRollForward_Machinery)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
8 Property, Plant and Equipment Roll Forward (Line Items/Concepts) OTHER
(ASSERTION_IPSAS_RollForward_PropertyPlantAndEquipmentRollForward_Machinery)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd

Roll Forward Computations

Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Buildings, Net, Closing Balance [Roll Forward]
Buildings, Net, Opening Balance 1,000  + 1,000  1,000  DR INF
Buildings, Net, Additions 1,000  + 1,000  1,000  DR INF
Buildings, Net, Disposals (1,000) - 1,000  1,000  CR INF
Buildings, Net, Revaluations + DR INF
Buildings, Net, Other Increase (Decrease) + DR INF
Buildings, Net, Closing Balance 1,000  + 1,000  1,000  DR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Buildings, Net, Closing Balance [Roll Forward]
Buildings, Net, Opening Balance 1,000  + 1,000  1,000  DR INF
Buildings, Net, Additions 1,000  + 1,000  1,000  DR INF
Buildings, Net, Disposals (1,000) - 1,000  1,000  CR INF
Buildings, Net, Revaluations + DR INF
Buildings, Net, Other Increase (Decrease) + DR INF
Buildings, Net, Closing Balance 1,000  + 1,000  1,000  DR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Furniture and Fixtures, Net, Closing Balance [Roll Forward]
Furniture and Fixtures, Net, Opening Balance 1,000  + 1,000  1,000  DR INF
Furniture and Fixtures, Net, Additions 1,000  + 1,000  1,000  DR INF
Furniture and Fixtures, Net, Disposals (1,000) - 1,000  1,000  CR INF
Furniture and Fixtures, Net, Revaluations + DR INF
Furniture and Fixtures, Net, Other Increase (Decrease) + DR INF
Furniture and Fixtures, Net, Closing Balance 1,000  + 1,000  1,000  DR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Furniture and Fixtures, Net, Closing Balance [Roll Forward]
Furniture and Fixtures, Net, Opening Balance 1,000  + 1,000  1,000  DR INF
Furniture and Fixtures, Net, Additions 1,000  + 1,000  1,000  DR INF
Furniture and Fixtures, Net, Disposals (1,000) - 1,000  1,000  CR INF
Furniture and Fixtures, Net, Revaluations + DR INF
Furniture and Fixtures, Net, Other Increase (Decrease) + DR INF
Furniture and Fixtures, Net, Closing Balance 1,000  + 1,000  1,000  DR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Land, Closing Balance [Roll Forward]
Land, Opening Balance 1,000  + 1,000  1,000  DR INF
Land, Additions 1,000  + 1,000  1,000  DR INF
Land, Disposals (1,000) - 1,000  1,000  CR INF
Land, Revaluations + DR INF
Land, Other Increase (Decrease) + DR INF
Land, Closing Balance 1,000  + 1,000  1,000  DR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Land, Closing Balance [Roll Forward]
Land, Opening Balance 1,000  + 1,000  1,000  DR INF
Land, Additions 1,000  + 1,000  1,000  DR INF
Land, Disposals (1,000) - 1,000  1,000  CR INF
Land, Revaluations + DR INF
Land, Other Increase (Decrease) + DR INF
Land, Closing Balance 1,000  + 1,000  1,000  DR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Machinery, Net, Closing Balance [Roll Forward]
Machinery, Net, Opening Balance 1,000  + 1,000  1,000  DR INF
Machinery, Net, Additions 1,000  + 1,000  1,000  DR INF
Machinery, Net, Disposals (1,000) - 1,000  1,000  CR INF
Machinery, Net, Revaluations + DR INF
Machinery, Net, Other Increase (Decrease) + DR INF
Machinery, Net, Closing Balance 1,000  + 1,000  1,000  DR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Machinery, Net, Closing Balance [Roll Forward]
Machinery, Net, Opening Balance 1,000  + 1,000  1,000  DR INF
Machinery, Net, Additions 1,000  + 1,000  1,000  DR INF
Machinery, Net, Disposals (1,000) - 1,000  1,000  CR INF
Machinery, Net, Revaluations + DR INF
Machinery, Net, Other Increase (Decrease) + DR INF
Machinery, Net, Closing Balance 1,000  + 1,000  1,000  DR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Property, Plant and Equipment, Net, Closing Balance [Roll Forward]
Property, Plant and Equipment, Net, Opening Balance 4,000  + 4,000  4,000  DR INF
Property, Plant and Equipment, Net, Additions 4,000  + 4,000  4,000  DR INF
Property, Plant and Equipment, Net, Disposals (4,000) - 4,000  4,000  CR INF
Property, Plant and Equipment, Net, Revaluations + DR INF
Property, Plant and Equipment, Net, Other Increase (Decrease) + DR INF
Property, Plant and Equipment, Net, Closing Balance 4,000  + 4,000  4,000  DR INF OK
 
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Property, Plant and Equipment, Net, Closing Balance [Roll Forward]
Property, Plant and Equipment, Net, Opening Balance 4,000  + 4,000  4,000  DR INF
Property, Plant and Equipment, Net, Additions 4,000  + 4,000  4,000  DR INF
Property, Plant and Equipment, Net, Disposals (4,000) - 4,000  4,000  CR INF
Property, Plant and Equipment, Net, Revaluations + DR INF
Property, Plant and Equipment, Net, Other Increase (Decrease) + DR INF
Property, Plant and Equipment, Net, Closing Balance 4,000  + 4,000  4,000  DR INF OK
 

Component: (Network and Table)
Network
8900 - Disclosure - Analysis of Revenue
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/SalesAnanysisSchedule)
Table Sales Analysis, by Customer [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 PC Part 3: Sales Analysis foots (Sum of each customer Revenues, Net = total Revenues, Net)
(ASSERTION_IPSAS_MemberAggregation_SalesAnalysisFoots)
Pass $VARIABLE_Total_Customer = sum($VARIABLE_Each_Customer)

Member Aggregation Computations

Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All Customers [Member] [Member Aggregation]
Customer A [Member] 2,000  + 2,000  2,000  INF
Customer B [Member] 1,000  + 1,000  1,000  INF
Customer C [Member] 4,000  + 4,000  4,000  INF
All Customers [Member] 7,000  + 7,000  7,000  INF OK
 

Component: (Network and Table)
Network
(Component not specified)
(http://www.xbrl.org/2003/role/link)
Table (Implied)

Assertion Report

Value Assertions

# Label Result Rule
1 SurplusDeficit = SurplusDeficitFromContinuingOperations - GainLossFromDiscontinuedOperations
(FAC_IS5_NetIncomeLossFootsFoots)
Pass $SurplusDeficit = ($SurplusDeficitFromContinuingOperations + $GainLossFromDiscontinuedOperations)
2 SurplusDeficit = SurplusDeficitFromContinuingOperations - GainLossFromDiscontinuedOperations
(FAC_IS5_NetIncomeLossFootsFoots)
Pass $SurplusDeficit = ($SurplusDeficitFromContinuingOperations + $GainLossFromDiscontinuedOperations)
3 BA Part 1: Balance sheet balances (Assets = Liabilities and Equity)
(ASSERTION_IPSAS_Equality_BalanceSheetLiquidityFoots)
Pass $VARIABLE_A = $VARIABLE_B
4 BA Part 1: Balance sheet balances (Assets = Liabilities and Equity)
(ASSERTION_IPSAS_Equality_BalanceSheetLiquidityFoots)
Pass $VARIABLE_A = $VARIABLE_B
5 BF, Part 4: Changes in Equity, Common Stock, Shares
(ASSERTION_IPSAS_RollForward_ShareCapital_Shares)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
6 BF, Part 4: Changes in Equity, Common Stock, Shares
(ASSERTION_IPSAS_RollForward_ShareCapital_Shares)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
7 BF, Part 4: Changes in Equity, Common Stock, Shares
(ASSERTION_IPSAS_RollForward_ShareCapital_Shares)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
8 BF, Part 4: Changes in Equity, Common Stock, Shares
(ASSERTION_IPSAS_RollForward_ShareCapital_Shares)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
9 NetCashFlow = NetCashFlowFromUsedInOperatingActivities + NetCashFlowsFromUsedInInvestingActivities + NetCashFlowsFromUsedInFinancingActivities
(FAC_CF1_NetCashFlowEqualsOperatingInvestingAndFinancing)
Pass $NetCashFlow = $NetCashFlowFromUsedInOperatingActivities + $NetCashFlowsFromUsedInInvestingActivities + $NetCashFlowsFromUsedInFinancingActivities
10 NetCashFlow = NetCashFlowFromUsedInOperatingActivities + NetCashFlowsFromUsedInInvestingActivities + NetCashFlowsFromUsedInFinancingActivities
(FAC_CF1_NetCashFlowEqualsOperatingInvestingAndFinancing)
Pass $NetCashFlow = $NetCashFlowFromUsedInOperatingActivities + $NetCashFlowsFromUsedInInvestingActivities + $NetCashFlowsFromUsedInFinancingActivities
11 BA Part 1: Balance sheet balances (Assets = Liabilities and Equity)
(ASSERTION_IPSAS_Equality_BalanceSheetFoots)
Pass $VARIABLE_A = $VARIABLE_B
12 BA Part 1: Balance sheet balances (Assets = Liabilities and Equity)
(ASSERTION_IPSAS_Equality_BalanceSheetFoots)
Pass $VARIABLE_A = $VARIABLE_B
13 Assets = Current assets + Noncurrent assets
(FAC_BS2_AssetsEqualsCurrentPlusNoncurrentAssets)
Pass $Assets = $CurrentAssets + $NoncurrentAssets
14 Assets = Current assets + Noncurrent assets
(FAC_BS2_AssetsEqualsCurrentPlusNoncurrentAssets)
Pass $Assets = $CurrentAssets + $NoncurrentAssets
15 BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
(FAC_ipsas_Complex_IncomeStatement_TEMP)
Pass $SurplusDeficit = ($Taxes + $FeesFinesPenaltiesAndLicenses + $RevenueFromExchangeTransactions - $GeneralPublicServices - $Defense - $FinanceCosts - $EconomicAffairs - $ShareSurplusDeficitEquityMethodAssociatesJointVentures + $GainLossFromDiscontinuedOperations)
16 BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
(FAC_ipsas_Complex_IncomeStatement_TEMP)
Pass $SurplusDeficit = ($Taxes + $FeesFinesPenaltiesAndLicenses + $RevenueFromExchangeTransactions - $GeneralPublicServices - $Defense - $FinanceCosts - $EconomicAffairs - $ShareSurplusDeficitEquityMethodAssociatesJointVentures + $GainLossFromDiscontinuedOperations)
17 Liabilities = Current Liabilities + Noncurrent Liabilities
(FAC_BS3_LiabilitiesEqualsCurrentPlusNoncurrentLiabilities)
Pass $Liabilities = $CurrentLiabilities + $NoncurrentLiabilities
18 Liabilities = Current Liabilities + Noncurrent Liabilities
(FAC_BS3_LiabilitiesEqualsCurrentPlusNoncurrentLiabilities)
Pass $Liabilities = $CurrentLiabilities + $NoncurrentLiabilities
19 Assets = Liabilities and Equity
(FAC_BS1_BalanceSheetBalances)
Pass $Assets = $LiabilitiesAndNetAssetsEquity
20 Assets = Liabilities and Equity
(FAC_BS1_BalanceSheetBalances)
Pass $Assets = $LiabilitiesAndNetAssetsEquity
21 LiabilitiesAndNetAssetsEquity = Liabilities + Equity
(FAC_BS4_LiabilitiesAndEquityEqualsLiabilitiesPlusEquity)
Pass $LiabilitiesAndNetAssetsEquity = $Liabilities + $Equity
22 LiabilitiesAndNetAssetsEquity = Liabilities + Equity
(FAC_BS4_LiabilitiesAndEquityEqualsLiabilitiesPlusEquity)
Pass $LiabilitiesAndNetAssetsEquity = $Liabilities + $Equity
23 BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
(FAC_IPSAS_StatementOfChangesInEquity)
Pass $OtherIncreaseDecreaseInEquity = ($ShareCapitalOtherIncreaseDecrease + $ReservesOtherIncreaseDecrease + $AccumulatedSurplusesDeficitsOtherIncreaseDecrease + $NoncontrollingInterestOtherIncreaseDecrease)
24 BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
(FAC_IPSAS_StatementOfChangesInEquity)
Pass $OtherIncreaseDecreaseInEquity = ($ShareCapitalOtherIncreaseDecrease + $ReservesOtherIncreaseDecrease + $AccumulatedSurplusesDeficitsOtherIncreaseDecrease + $NoncontrollingInterestOtherIncreaseDecrease)
25 SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = Revenue - Expenses
(FAC_IS3_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVenturesFoots)
Pass $SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = ($Revenue - $Expenses)
26 SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = Revenue - Expenses
(FAC_IS3_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVenturesFoots)
Pass $SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = ($Revenue - $Expenses)
27 SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = Revenue - Expenses
(FAC_IS3_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVenturesFoots)
Pass $SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = ($Revenue - $Expenses)
28 SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = Revenue - Expenses
(FAC_IS3_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVenturesFoots)
Pass $SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = ($Revenue - $Expenses)
29 SurplusDeficit = SurplusDeficitAttributableToOwnersControllingEntity - SurplusDeficitAttributableToNoncontrollingInterest
(FAC_IS8_SurplusDeficitControllingNoncontrollingFoots)
Pass $SurplusDeficit = ($SurplusDeficitAttributableToOwnersControllingEntity + $SurplusDeficitAttributableToNoncontrollingInterest)
30 SurplusDeficit = SurplusDeficitAttributableToOwnersControllingEntity - SurplusDeficitAttributableToNoncontrollingInterest
(FAC_IS8_SurplusDeficitControllingNoncontrollingFoots)
Pass $SurplusDeficit = ($SurplusDeficitAttributableToOwnersControllingEntity + $SurplusDeficitAttributableToNoncontrollingInterest)
31 SurplusDeficitFromContinuingOperations = SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures - ShareSurplusDeficitEquityMethodAssociatesJointVentures
(FAC_IS4_IncomeLossFromContinuingOperationsAfterTaxFoots)
Pass $SurplusDeficitFromContinuingOperations = ($SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures - $ShareSurplusDeficitEquityMethodAssociatesJointVentures)
32 SurplusDeficitFromContinuingOperations = SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures - ShareSurplusDeficitEquityMethodAssociatesJointVentures
(FAC_IS4_IncomeLossFromContinuingOperationsAfterTaxFoots)
Pass $SurplusDeficitFromContinuingOperations = ($SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures - $ShareSurplusDeficitEquityMethodAssociatesJointVentures)