Derivation Rule: IS-Impute-24

Rule code:
IS-Impute-24

Precondition for rule:
(fac:NetIncomeLossAttributableToNoncontrollingInterest eq null) and exists(fac:NetIncomeLoss) and exists(fac:NetIncomeLossAttributableToParent)

Derivation rule:
fac:NetIncomeLoss - fac:NetIncomeLossAttributableToParent

Derive:
fac:NetIncomeLossAttributableToNoncontrollingInterest

Commentary:
QUESTIONABLE USE OF RULE: If the filing reports equity attributable to noncontrolling interest and net income (loss) and net income (loss) attributable to parent are different; assumes that the difference is caused by net income (loss) attributable to noncontrolling interest.

Rule variables:
fac:NetIncomeLossAttributableToNoncontrollingInterest
fac:NetIncomeLoss
fac:NetIncomeLossAttributableToParent

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XBRL Formula:
fac-Rule-Derivation-Code-IS-Impute-24-formula.xml

Status:

Key:
64