12/18/2019 12:05:19 PM
Line | Financial Statement Location | Rule Code | Rule (XBRL Formula XPath 2.0 Format) | Commentary |
---|---|---|---|---|
1 | Balance sheet | BS02 | $Assets = $LiabilitiesAndEquity | The accounting equation. |
2 | Balance sheet | BS03 | $Assets = ($CurrentAssets + $NoncurrentAssets) | |
3 | Balance sheet | BS04 | $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities) | |
4 | Balance sheet | BS05 | $LiabilitiesAndEquity = ($Liabilities + $Equity) | |
5 | Cash flow statement | CF01 | $NetCashFlow = ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) | Includes exchange gains in computation. |
6 | Income statement | IS01 | $GrossProfit = ($Revenues - $CostOfRevenue) | |
7 | Income statement | IS05 | $IncomeLossFromContinuingOperationsAfterTax = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) |