List of Rules

Business Rules

#NetworkLabelID
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, SharesASSERTION_IPSAS_RollForward_ShareCapital_Shares
41160 - 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
51211 - Statement - Statement of Financial Performance, by FunctionBB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)ASSERTION_IPSAS_IncomeStatement
61290 - Statement - Statement of Financial Performance, Comparison of Budgeted and Actual AmountsQA, Part 1: Variance Analysis; Variances cross cast.)ASSERTION_ECONOMIC_ENTITY_Variance_QA_Part1_VarianceAnalysis
71300 - Statement - Changes in Equity, Prior Period AdjustmentsBF, 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
81400 - Statement - Changes in EquityBF, Part 2: Changes in Equity ADDITIONAL PAID IN CAPITALASSERTION_IPSAS_RollForward_Reserves
91400 - Statement - Changes in EquityBF, Part 2: Changes in Equity AccumulatedSurplusesDeficitsASSERTION_IPSAS_RollForward_ChangesInEquity_AccumulatedSurplusesDeficits
101400 - Statement - Changes in EquityBF, Part 2: Changes in Equity COMMON STOCKASSERTION_IPSAS_RollForward_ChangesInEquity_ShareCapital
111400 - Statement - Changes in EquityBF, Part 2: Changes in Equity Noncontrolling InterestASSERTION_IPSAS_RollForward_ChangesInEquity_NoncontrollingInterest
121400 - Statement - Changes in EquityBF, Part 2: Changes in Equity TOTALASSERTION_IPSAS_RollForward_ChangesInEquity_Equity
131600 - Statement - Cash Flow Statement, Direct MethodBC Part 1: Roll forward of Cash and Cash Equivalents per Cash Flow Statement reconciles (Beginning balance + changes = Ending balance)ASSERTION_IPSAS_RollForward_Reconciles_CashAndCashEquivalentsPerCashFlowStatement
142220 - Disclosure - Property, Plant and Equipment, Net SubclassificationsDetails of property, plant, and equipment foots.ASSERTION_IPSAS_MemberAggregation_PropertyPlantAndEquipmentNet
152220 - Disclosure - Property, Plant and Equipment, Net SubclassificationsProperty, Plant and Equipment Roll Forward (Axis/Member approach)ASSERTION_IPSAS_RollForward_PropertyPlantAndEquipmentRollForward_Total
162230 - Disclosure - Property, Plant, and Equipment ReconciliationsProperty, Plant and Equipment Roll Forward (Line Items/Concepts) BUILDINGSASSERTION_IPSAS_RollForward_PropertyPlantAndEquipmentRollForward_Buildings
172230 - Disclosure - Property, Plant, and Equipment ReconciliationsProperty, Plant and Equipment Roll Forward (Line Items/Concepts) FURNITURE AND FIXTURESASSERTION_IPSAS_RollForward_PropertyPlantAndEquipmentRollForward_FurnitureAndFixtures
182230 - Disclosure - Property, Plant, and Equipment ReconciliationsProperty, Plant and Equipment Roll Forward (Line Items/Concepts) LANDASSERTION_IPSAS_RollForward_PropertyPlantAndEquipmentRollForward_Land
192230 - Disclosure - Property, Plant, and Equipment ReconciliationsProperty, Plant and Equipment Roll Forward (Line Items/Concepts) OTHERASSERTION_IPSAS_RollForward_PropertyPlantAndEquipmentRollForward_Machinery
208900 - Disclosure - Analysis of RevenuePC 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 assetsFAC_BS2_AssetsEqualsCurrentPlusNoncurrentAssets
22(Component not specified)Assets = Liabilities and EquityFAC_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 LiabilitiesFAC_BS3_LiabilitiesEqualsCurrentPlusNoncurrentLiabilities
26(Component not specified)LiabilitiesAndNetAssetsEquity = Liabilities + EquityFAC_BS4_LiabilitiesAndEquityEqualsLiabilitiesPlusEquity
27(Component not specified)NetCashFlow = NetCashFlowFromUsedInOperatingActivities + NetCashFlowsFromUsedInInvestingActivities + NetCashFlowsFromUsedInFinancingActivitiesFAC_CF1_NetCashFlowEqualsOperatingInvestingAndFinancing
28(Component not specified)SurplusDeficit = SurplusDeficitAttributableToOwnersControllingEntity - SurplusDeficitAttributableToNoncontrollingInterestFAC_IS8_SurplusDeficitControllingNoncontrollingFoots
29(Component not specified)SurplusDeficit = SurplusDeficitFromContinuingOperations - GainLossFromDiscontinuedOperationsFAC_IS5_NetIncomeLossFootsFoots
30(Component not specified)SurplusDeficitFromContinuingOperations = SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures - ShareSurplusDeficitEquityMethodAssociatesJointVenturesFAC_IS4_IncomeLossFromContinuingOperationsAfterTaxFoots
31(Component not specified)SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = Revenue - ExpensesFAC_IS3_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVenturesFoots