List of Rules

Business Rules

#NetworkLabelID
101-Balance Sheet$Assets = ($Liabilities + $Equity)Arithmetic_BS01
202-Comprehensive Income$ComprehensiveIncome = ($IncomeFromNormalActivitiesOfEntity + $IncomeFromPeripheralOrIncidentalTransactionsOfEntity)Arithmetic_IS02
302-Comprehensive Income$ComprehensiveIncome = ($Revenues - $Expenses + $Gains - $Losses)Arithmetic_IS01
404-Changes in Equity$Equity_BalanceStart + $ComprehensiveIncome + $InvestmentsByOwners - $DistributionsToOwners = $Equity_BalanceEndRollForward_SE01
5(Component not specified)$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