Impute Rules

Impute Rules (XASB Financial Reporting Scheme)

Assertions are statements that describe expectations. An impute rule is a type of assertion.

Retrieve information by consistency rule. (List of all Impute Rules) | (Machine Readable)

Impute RuleCode
if (CostOfRevenue = 0 and not(Revenues = 0) and not(GrossProfit = 0)) then (CostOfRevenue = Revenues - GrossProfit) else (CostOfRevenue = CostOfRevenue)IS-Impute-23
if (CurrentAssets = 0 and not(Assets = 0) and not(LiabilitiesAndEquity = 0) and LiabilitiesAndEquity = Assets) then (CurrentAssets = Assets) else (CurrentAssets = CurrentAssets)BS-Impute-18
if (CurrentLiabilities = 0 and NoncurrentLiabilities = 0 and not(Liabilities = 0)) then (CurrentLiabilities = Liabilities) else (CurrentLiabilities = CurrentLiabilities)BS-Impute-16
if (GrossProfit = 0 and not(Revenues = 0) and not(CostOfRevenue = 0)) then (GrossProfit = Revenues - CostOfRevenue) else (GrossProfit = GrossProfit)IS-Impute-21
if (IncomeLossFromContinuingOperationsAfterTax = 0 and not(IncomeLossFromContinuingOperationsBeforeTax = 0)) then (IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit) else (IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsAfterTax)IS-Impute-04
if (IncomeLossFromContinuingOperationsAfterTax = 0 and not(IncomeTaxExpenseBenefit = 0) and not(IncomeLossFromContinuingOperationsBeforeTax = 0)) then (IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit) else (IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsAfterTax)IS-Impute-16
if (IncomeLossFromContinuingOperationsBeforeTax = 0 and not(IncomeLossFromContinuingOperationsAfterTax = 0) and IncomeTaxExpenseBenefit = 0) then (IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax) else (IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsBeforeTax)IS-Impute-08
if (IncomeLossFromContinuingOperationsBeforeTax = 0 and not(IncomeLossFromContinuingOperationsAfterTax = 0)) then (IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax + IncomeTaxExpenseBenefit) else (IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsBeforeTax)IS-Impute-18
if (Liabilities = 0 and not(CurrentLiabilities = 0) and NoncurrentLiabilities = 0) then (Liabilities = CurrentLiabilities) else (Liabilities = Liabilities)BS-Impute-13
if (Liabilities = 0 and not(CurrentLiabilities = 0) and not(NoncurrentLiabilities = 0)) then (Liabilities = CurrentLiabilities + NoncurrentLiabilities) else (Liabilities = Liabilities)BS-Impute-14
if (Liabilities = 0 and not(Equity = 0) and not(LiabilitiesAndEquity = 0)) then (Liabilities = LiabilitiesAndEquity - Equity) else (Liabilities = Liabilities)BS-Impute-11
if (LiabilitiesAndEquity = 0 and not(Assets = 0)) then (LiabilitiesAndEquity = Assets) else (LiabilitiesAndEquity = LiabilitiesAndEquity)BS-Impute-05
if (NetCashFlow = 0 and (not(NetCashFlowFromOperatingActivities = 0) or not(NetCashFlowFromInvestingActivities = 0) or not(NetCashFlowFromFinancingActivities = 0))) then (NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) else (NetCashFlow = NetCashFlow)CF-Impute-20
if (NetCashFlow = 0 and (not(NetCashFlowFromOperatingActivities = 0) or not(NetCashFlowFromInvestingActivities = 0) or not(NetCashFlowFromFinancingActivities = 0))) then (NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) else (NetCashFlow = NetCashFlow)CF-Impute-20B
if (NetCashFlowFromFinancingActivities = 0 and not(NetCashFlowFromOperatingActivities = 0) and not(NetCashFlowFromInvestingActivities = 0) and not (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) = 0)) then (NetCashFlowFromFinancingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities)) else (NetCashFlowFromFinancingActivities =NetCashFlowFromFinancingActivities)CF-Impute-14
if (NetCashFlowFromInvestingActivities = 0 and not(NetCashFlowFromOperatingActivities = 0) and not(NetCashFlowFromFinancingActivities = 0) and not(NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) = 0)) then (NetCashFlowFromInvestingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromFinancingActivities)) else (NetCashFlowFromInvestingActivities =NetCashFlowFromInvestingActivities)CF-Impute-13
if (NoncurrentAssets = 0 and not(Assets = 0) and not(CurrentAssets = 0)) then (NoncurrentAssets = Assets - CurrentAssets) else (NoncurrentAssets = NoncurrentAssets)BS-Impute-04
if (NoncurrentLiabilities = 0 and not(CurrentLiabilities = 0) and not(Liabilities = 0)) then (NoncurrentLiabilities = Liabilities - CurrentLiabilities) else (NoncurrentLiabilities = NoncurrentLiabilities)BS-Impute-56
if (NoncurrentLiabilities = 0 and not(Liabilities = 0) and not(CurrentLiabilities = 0)) then (NoncurrentLiabilities = Liabilities - CurrentLiabilities) else (NoncurrentLiabilities = NoncurrentLiabilities)BS-Impute-12
if ((Assets = 0) and (NoncurrentAssets = 0) and not(Assets = LiabilitiesAndEquity) and (CurrentAssets = LiabilitiesAndEquity)) then (Assets = CurrentAssets) else (Assets = Assets)BS-Impute-01
if ((Assets = 0) and (NoncurrentAssets = 0) and not(LiabilitiesAndEquity = 0) and (LiabilitiesAndEquity = Liabilities + Equity)) then (Assets = CurrentAssets) else (Assets = Assets)BS-Impute-03
if ((Assets = 0) and not(LiabilitiesAndEquity = 0) and (CurrentAssets = LiabilitiesAndEquity)) then (Assets = CurrentAssets) else (Assets = Assets)BS-Impute-02

Balance sheet= Cash flow statement= Income statement= Comprehensive income= Other=

Last updated: 12/17/2019 2:09:44 PM