1 | 01-Balance Sheet | $Assets = ($Liabilities + $Equity) | Arithmetic_BS01 |
2 | 02-Comprehensive Income | $ComprehensiveIncome = ($IncomeFromNormalActivitiesOfEntity + $IncomeFromPeripheralOrIncidentalTransactionsOfEntity) | Arithmetic_IS02 |
3 | 02-Comprehensive Income | $ComprehensiveIncome = ($Revenues - $Expenses + $Gains - $Losses) | Arithmetic_IS01 |
4 | 04-Changes in Equity | $Equity_BalanceStart + $ComprehensiveIncome + $InvestmentsByOwners - $DistributionsToOwners = $Equity_BalanceEnd | RollForward_SE01 |
5 | (Component not specified) | $Assets = ($Liabilities + $Equity) | CONSISTENCY_AccountingEquation |
6 | (Component not specified) | 0 = (Equity{T0} + (Revenue{P1} - Expenses{P1} + Gains{P1} - Losses{P1}) + (InvestmentsByOwners{P1} - DistributionsToOwners{P1})) + Liabilities{T1} - Assets{T1} | CONSISTENCY_SFAC6_ElementsOfFinancialStatement |