1/27/2021 2:22:05 PM
| Line | Financial Statement Location | Rule Code | Rule (XBRL Formula XPath 2.0 Format) | Rule (Controlled Natural Language Format) | Commentary |
|---|---|---|---|---|---|
| 1 | Balance sheet | BS01 | $Assets = $LiabilitiesAndNetAssets | BS2 = Assets - LiabilitiesAndNetAssets |
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| 2 | Balance sheet | BS02 | $Assets = ($CurrentAssets + $NoncurrentAssets) | BS3 = Assets - (CurrentAssets + NoncurrentAssets) |
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| 3 | Balance sheet | BS03 | $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities) | BS4 = Liabilities - (CurrentLiabilities + NoncurrentLiabilities) |
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| 4 | Balance sheet | BS04 | $LiabilitiesAndNetAssets = ($Liabilities + $NetAssets) | BS5 = LiabilitiesAndNetAssets - (Liabilities + NetAssets) |
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| 5 | Cash flow statement | CF01 | $NetCashFlow = ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) | CF1 = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) |
Same as CF1, except exchange gains are not included because they are included in the roll forward of cash and cash equivalents. |
| 6 | Income statement | IS01 | $SupportAndRevenue = ($Revenue + $Support) | IS1 = SupportAndRevenue - (Revenue + Support) |
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| 7 | Income statement | IS02 | $Expenses = ($SalariesAndRelatedFunctionalExpenses + $OtherFunctionalExpense) | IS4 = Expenses - (SalariesAndRelatedFunctionalExpenses + NonoperatingIncomeLoss) |
Three step income statement, SPECIAL 3, uses costs and expenses |
| 8 | Income statement | IS03 | $ChangeInNetAssets = ($SupportAndRevenue - $Expenses) | IS6 = ChangeInNetAssets - (SupportAndRevenue - Expenses) |