1 | - | BA Part 1: Balance sheet balances (Assets = Liabilities and Equity) | ASSERTION_IPSAS_Equality_BalanceSheetFoots |
2 | - | BA Part 1: Balance sheet balances (Assets = Liabilities and Equity) | ASSERTION_IPSAS_Equality_BalanceSheetLiquidityFoots |
3 | - | BF, Part 4: Changes in Equity, Common Stock, Shares | ASSERTION_IPSAS_RollForward_ShareCapital_Shares |
4 | 1160 - Statement - Classes of Share Capital (Parenthetical) | 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 |
5 | 1211 - Statement - Statement of Financial Performance, by Function | BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.) | ASSERTION_IPSAS_IncomeStatement |
6 | 1290 - Statement - Statement of Financial Performance, Comparison of Budgeted and Actual Amounts | QA, Part 1: Variance Analysis; Variances cross cast.) | ASSERTION_ECONOMIC_ENTITY_Variance_QA_Part1_VarianceAnalysis |
7 | 1300 - Statement - Changes in Equity, Prior Period Adjustments | 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 |
8 | 1400 - Statement - Changes in Equity | BF, Part 2: Changes in Equity ADDITIONAL PAID IN CAPITAL | ASSERTION_IPSAS_RollForward_Reserves |
9 | 1400 - Statement - Changes in Equity | BF, Part 2: Changes in Equity AccumulatedSurplusesDeficits | ASSERTION_IPSAS_RollForward_ChangesInEquity_AccumulatedSurplusesDeficits |
10 | 1400 - Statement - Changes in Equity | BF, Part 2: Changes in Equity COMMON STOCK | ASSERTION_IPSAS_RollForward_ChangesInEquity_ShareCapital |
11 | 1400 - Statement - Changes in Equity | BF, Part 2: Changes in Equity Noncontrolling Interest | ASSERTION_IPSAS_RollForward_ChangesInEquity_NoncontrollingInterest |
12 | 1400 - Statement - Changes in Equity | BF, Part 2: Changes in Equity TOTAL | ASSERTION_IPSAS_RollForward_ChangesInEquity_Equity |
13 | 1600 - Statement - Cash Flow Statement, Direct Method | 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 |
14 | 2220 - Disclosure - Property, Plant and Equipment, Net Subclassifications | Details of property, plant, and equipment foots. | ASSERTION_IPSAS_MemberAggregation_PropertyPlantAndEquipmentNet |
15 | 2220 - Disclosure - Property, Plant and Equipment, Net Subclassifications | Property, Plant and Equipment Roll Forward (Axis/Member approach) | ASSERTION_IPSAS_RollForward_PropertyPlantAndEquipmentRollForward_Total |
16 | 2230 - Disclosure - Property, Plant, and Equipment Reconciliations | Property, Plant and Equipment Roll Forward (Line Items/Concepts) BUILDINGS | ASSERTION_IPSAS_RollForward_PropertyPlantAndEquipmentRollForward_Buildings |
17 | 2230 - Disclosure - Property, Plant, and Equipment Reconciliations | Property, Plant and Equipment Roll Forward (Line Items/Concepts) FURNITURE AND FIXTURES | ASSERTION_IPSAS_RollForward_PropertyPlantAndEquipmentRollForward_FurnitureAndFixtures |
18 | 2230 - Disclosure - Property, Plant, and Equipment Reconciliations | Property, Plant and Equipment Roll Forward (Line Items/Concepts) LAND | ASSERTION_IPSAS_RollForward_PropertyPlantAndEquipmentRollForward_Land |
19 | 2230 - Disclosure - Property, Plant, and Equipment Reconciliations | Property, Plant and Equipment Roll Forward (Line Items/Concepts) OTHER | ASSERTION_IPSAS_RollForward_PropertyPlantAndEquipmentRollForward_Machinery |
20 | 8900 - Disclosure - Analysis of Revenue | PC Part 3: Sales Analysis foots (Sum of each customer Revenues, Net = total Revenues, Net) | ASSERTION_IPSAS_MemberAggregation_SalesAnalysisFoots |
21 | (Component not specified) | Assets = Current assets + Noncurrent assets | FAC_BS2_AssetsEqualsCurrentPlusNoncurrentAssets |
22 | (Component not specified) | Assets = Liabilities and Equity | FAC_BS1_BalanceSheetBalances |
23 | (Component not specified) | BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.) | FAC_IPSAS_StatementOfChangesInEquity |
24 | (Component not specified) | BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.) | FAC_ipsas_Complex_IncomeStatement_TEMP |
25 | (Component not specified) | Liabilities = Current Liabilities + Noncurrent Liabilities | FAC_BS3_LiabilitiesEqualsCurrentPlusNoncurrentLiabilities |
26 | (Component not specified) | LiabilitiesAndNetAssetsEquity = Liabilities + Equity | FAC_BS4_LiabilitiesAndEquityEqualsLiabilitiesPlusEquity |
27 | (Component not specified) | NetCashFlow = NetCashFlowFromUsedInOperatingActivities + NetCashFlowsFromUsedInInvestingActivities + NetCashFlowsFromUsedInFinancingActivities | FAC_CF1_NetCashFlowEqualsOperatingInvestingAndFinancing |
28 | (Component not specified) | SurplusDeficit = SurplusDeficitAttributableToOwnersControllingEntity - SurplusDeficitAttributableToNoncontrollingInterest | FAC_IS8_SurplusDeficitControllingNoncontrollingFoots |
29 | (Component not specified) | SurplusDeficit = SurplusDeficitFromContinuingOperations - GainLossFromDiscontinuedOperations | FAC_IS5_NetIncomeLossFootsFoots |
30 | (Component not specified) | SurplusDeficitFromContinuingOperations = SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures - ShareSurplusDeficitEquityMethodAssociatesJointVentures | FAC_IS4_IncomeLossFromContinuingOperationsAfterTaxFoots |
31 | (Component not specified) | SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = Revenue - Expenses | FAC_IS3_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVenturesFoots |