Derivation Rule: CI-Impute-06

Rule code:
CI-Impute-06

Precondition for rule:
(fac:ComprehensiveIncomeLoss eq null) and (fac:ComprehensiveIncomeLossAttributableToParent eq null) and (fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest eq null) and (fac:OtherComprehensiveIncomeLoss eq null) and exists(fac:NetIncomeLoss)

Derivation rule:
fac:NetIncomeLoss

Derive:
fac:ComprehensiveIncomeLoss

Commentary:
If nothing about comprehensive income is reported, then comprehensive income is implied to be the same as net income (loss).

Rule variables:
fac:ComprehensiveIncomeLoss
fac:ComprehensiveIncomeLossAttributableToParent
fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest
fac:OtherComprehensiveIncomeLoss
fac:NetIncomeLoss

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XBRL Formula:
fac-Rule-Derivation-Code-CI-Impute-06-formula.xml

Status:

Key:
70