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