IPSAS Reference Implementation

Thu May 06 09:46:29 PDT 2021

XBRL Processor Version:4.0.0.2125

Report name: Detailed Output

Summary

Formulas Compiled Formula Fired Assertions Compiled Assertions Fired Assertions Satisfied Assertions Not Satisfied
0 0 39 60 60 0

Assertion Report

Existence Assertions

id satisfied message
Exists_AccumulatedSurplusesDeficits (evaluation 1) satisfied The element(s) in your XBRL submission exists.

Value Assertions

id satisfied message
ASSERTION_ECONOMIC_ENTITY_Variance_QA_Part1_VarianceAnalysis (evaluation 1) satisfied $VARIABLE_Variance=5 = ($VARIABLE_Budgeted=7005 - $VARIABLE_Actual=7000)
ASSERTION_ECONOMIC_ENTITY_Variance_QA_Part1_VarianceAnalysis (evaluation 2) satisfied $VARIABLE_Variance=-5001 = ($VARIABLE_Budgeted=999 - $VARIABLE_Actual=6000)
ASSERTION_ECONOMIC_ENTITY_Variance_QA_Part1_VarianceAnalysis (evaluation 3) satisfied $VARIABLE_Variance=5006 = ($VARIABLE_Budgeted=6006 - $VARIABLE_Actual=1000)
ASSERTION_ECONOMIC_ENTITY_Adjustment_PriorPeriodAdjustments (evaluation 1) satisfied $VARIABLE_Restated=1000 = ($VARIABLE_Origional=2000 + $VARIABLE_Adjustment1=-1500 + $VARIABLE_Adjustment2=500)
ASSERTION_IPSAS_Equality_BA-Part-1_BalanceSheetFoots (evaluation 1) satisfied $VARIABLE_A=12000 = $VARIABLE_B=12000
ASSERTION_IPSAS_Equality_BA-Part-1_BalanceSheetFoots (evaluation 2) satisfied $VARIABLE_A=10000 = $VARIABLE_B=10000
ASSERTION_IPSAS_Equality_BA-Part-1_BalanceSheetLiquidityFoots (evaluation 1) satisfied $VARIABLE_A=12000 = $VARIABLE_B=12000
ASSERTION_IPSAS_Equality_BA-Part-1_BalanceSheetLiquidityFoots (evaluation 2) satisfied $VARIABLE_A=10000 = $VARIABLE_B=10000
ASSERTION_IPSAS_MemberAggregation_BA-Part-3_ClassesOfCommonStockSchedule_Amount (evaluation 1) satisfied $VARIABLE_Total=1000 = sum($VARIABLE_Each=[500 500 ])
ASSERTION_IPSAS_MemberAggregation_BA-Part-3_ClassesOfCommonStockSchedule_Amount (evaluation 2) satisfied $VARIABLE_Total=1000 = sum($VARIABLE_Each=[500 500 ])
ASSERTION_IPSAS_Complex_BB-Part-1_IncomeStatementSchedule (evaluation 1) satisfied $SurplusDeficit=500 = (sum(($Taxes=5000 , $FeesFinesPenaltiesAndLicenses=1000 , $RevenueFromExchangeTransactions=1000)) - (sum(($GeneralPublicServices=3000 , $Defense=1000 , $EconomicAffairs=1000 , $FinanceCosts=1000))) - sum(($ShareSurplusDeficitEquityMethodAssociatesJointVentures=500 , $GainLossFromDiscontinuedOperations=0)))
ASSERTION_IPSAS_Complex_BB-Part-1_IncomeStatementSchedule (evaluation 2) satisfied $SurplusDeficit=-4000 = (sum(($Taxes=6000 , $FeesFinesPenaltiesAndLicenses=1000 , $RevenueFromExchangeTransactions=1000)) - (sum(($GeneralPublicServices=8000 , $Defense=1000 , $EconomicAffairs=1000 , $FinanceCosts=1000))) - sum(($ShareSurplusDeficitEquityMethodAssociatesJointVentures=1000 , $GainLossFromDiscontinuedOperations=0)))
ASSERTION_IPSAS_RollForward_BC-Part-1_Reconciles_CashAndCashEquivalentsPerCashFlowStatement (evaluation 1) satisfied $VARIABLE_BalanceStart=1000 + $VARIABLE_Change=-1000 = $VARIABLE_BalanceEnd=0
ASSERTION_IPSAS_RollForward_BC-Part-1_Reconciles_CashAndCashEquivalentsPerCashFlowStatement (evaluation 2) satisfied $VARIABLE_BalanceStart=-3000 + $VARIABLE_Change=4000 = $VARIABLE_BalanceEnd=1000
ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_NoncontrollingInterest (evaluation 1) satisfied $VARIABLE_BalanceStart=0 + $VARIABLE_Change1=-1000 + $VARIABLE_Change2=2000 = $VARIABLE_BalanceEnd=1000
ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_NoncontrollingInterest (evaluation 2) satisfied $VARIABLE_BalanceStart=1000 + $VARIABLE_Change1=100 + $VARIABLE_Change2=900 = $VARIABLE_BalanceEnd=2000
ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_ShareCapital (evaluation 1) satisfied $VARIABLE_BalanceStart=1000 + $VARIABLE_Change1=3000 - $VARIABLE_Change2=2000 + $VARIABLE_Change3=-1000 = $VARIABLE_BalanceEnd=1000
ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_ShareCapital (evaluation 2) satisfied $VARIABLE_BalanceStart=1000 + $VARIABLE_Change1=2000 - $VARIABLE_Change2=1000 + $VARIABLE_Change3=-1000 = $VARIABLE_BalanceEnd=1000
ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_AccumulatedSurplusesDeficits (evaluation 1) satisfied $VARIABLE_BalanceStart=0 + $VARIABLE_Change1=-3000 - $VARIABLE_Change2=1000 + $VARIABLE_Change3=5000 = $VARIABLE_BalanceEnd=1000
ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_AccumulatedSurplusesDeficits (evaluation 2) satisfied $VARIABLE_BalanceStart=1000 + $VARIABLE_Change1=400 - $VARIABLE_Change2=1000 + $VARIABLE_Change3=600 = $VARIABLE_BalanceEnd=1000
ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_Equity (evaluation 1) satisfied $Equity_Ending=4000 = $Equity_Beginning=1000 + (($SurplusDeficit=-4000) - ($DividendsPaid=1000) + ($GainOnPropertyRevaluation=1000) + ($LossOnRevaluationOfInvestments=0) + ($ShareCapitalContributions=3000) - ($ShareCapitalDistributions=2000) - ($ExchangeDifferencesOnTranslationOfForiegnOperations=1000) + ($OtherIncreaseDecreaseInEquity=7000))
ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_Equity (evaluation 2) satisfied $Equity_Ending=6000 = $Equity_Beginning=4000 + (($SurplusDeficit=500) - ($DividendsPaid=1000) + ($GainOnPropertyRevaluation=1000) + ($LossOnRevaluationOfInvestments=0) + ($ShareCapitalContributions=2000) - ($ShareCapitalDistributions=1000) - ($ExchangeDifferencesOnTranslationOfForiegnOperations=1000) + ($OtherIncreaseDecreaseInEquity=1500))
ASSERTION_IPSAS_RollForward_BF-Part-4_ShareCapital_Shares (evaluation 1) satisfied $VARIABLE_BalanceStart=3000 + $VARIABLE_Change1=2500 + $VARIABLE_Change2=3000 + $VARIABLE_Change3=-5500 = $VARIABLE_BalanceEnd=3000
ASSERTION_IPSAS_RollForward_BF-Part-4_ShareCapital_Shares (evaluation 2) satisfied $VARIABLE_BalanceStart=3000 + $VARIABLE_Change1=2500 + $VARIABLE_Change2=3000 + $VARIABLE_Change3=-5500 = $VARIABLE_BalanceEnd=3000
ASSERTION_IPSAS_RollForward_BF-Part-4_ShareCapital_Shares (evaluation 3) satisfied $VARIABLE_BalanceStart=3000 + $VARIABLE_Change1=2500 + $VARIABLE_Change2=3000 + $VARIABLE_Change3=-5500 = $VARIABLE_BalanceEnd=3000
ASSERTION_IPSAS_RollForward_BF-Part-4_ShareCapital_Shares (evaluation 4) satisfied $VARIABLE_BalanceStart=3000 + $VARIABLE_Change1=2500 + $VARIABLE_Change2=3000 + $VARIABLE_Change3=-5500 = $VARIABLE_BalanceEnd=3000
ASSERTION_IPSAS_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Land (evaluation 1) satisfied $VARIABLE_BalanceStart=1000 + $VARIABLE_Change1=1000 - $VARIABLE_Change2=1000 + $VARIABLE_Change3=0 + $VARIABLE_Change4=0 = $VARIABLE_BalanceEnd=1000
ASSERTION_IPSAS_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Land (evaluation 2) satisfied $VARIABLE_BalanceStart=1000 + $VARIABLE_Change1=1000 - $VARIABLE_Change2=1000 + $VARIABLE_Change3=0 + $VARIABLE_Change4=0 = $VARIABLE_BalanceEnd=1000
ASSERTION_IPSAS_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Machinery (evaluation 1) satisfied $VARIABLE_BalanceStart=1000 + $VARIABLE_Change1=1000 - $VARIABLE_Change2=1000 + $VARIABLE_Change3=0 + $VARIABLE_Change4=0 = $VARIABLE_BalanceEnd=1000
ASSERTION_IPSAS_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Machinery (evaluation 2) satisfied $VARIABLE_BalanceStart=1000 + $VARIABLE_Change1=1000 - $VARIABLE_Change2=1000 + $VARIABLE_Change3=0 + $VARIABLE_Change4=0 = $VARIABLE_BalanceEnd=1000
ASSERTION_IPSAS_RollForward_KF_Part2PropertyPlantAndEquipmentRollForward_Total (evaluation 1) satisfied $VARIABLE_BalanceStart=4000 + $VARIABLE_Change1=4000 - $VARIABLE_Change2=4000 + $VARIABLE_Change3=0 + $VARIABLE_Change4=0 = $VARIABLE_BalanceEnd=4000
ASSERTION_IPSAS_RollForward_KF_Part2PropertyPlantAndEquipmentRollForward_Total (evaluation 2) satisfied $VARIABLE_BalanceStart=4000 + $VARIABLE_Change1=4000 - $VARIABLE_Change2=4000 + $VARIABLE_Change3=0 + $VARIABLE_Change4=0 = $VARIABLE_BalanceEnd=4000
ASSERTION_IPSAS_MemberAggregation_KF-Part-2_PropertyPlantAndEquipmentNet (evaluation 1) satisfied $VARIABLE_Total=4000 = sum($VARIABLE_Each=[1000 1000 1000 1000 ])
ASSERTION_IPSAS_MemberAggregation_KF-Part-2_PropertyPlantAndEquipmentNet (evaluation 2) satisfied $VARIABLE_Total=4000 = sum($VARIABLE_Each=[1000 1000 1000 1000 ])
ASSERTION_IPSAS_MemberAggregation_PC-Part-3-SalesAnalysisFoots (evaluation 1) satisfied $VARIABLE_Total_Customer=7000 = sum($VARIABLE_Each_Customer=[2000 4000 1000 ])
FAC_BS1_BalanceSheetBalances (evaluation 1) satisfied $Assets=12000 = $LiabilitiesAndNetAssetsEquity=12000
FAC_BS1_BalanceSheetBalances (evaluation 2) satisfied $Assets=10000 = $LiabilitiesAndNetAssetsEquity=10000
FAC_BS2_AssetsEqualsCurrentPlusNoncurrentAssets (evaluation 1) satisfied $Assets=12000 = $CurrentAssets=5000 + $NoncurrentAssets=7000
FAC_BS2_AssetsEqualsCurrentPlusNoncurrentAssets (evaluation 2) satisfied $Assets=10000 = $CurrentAssets=5000 + $NoncurrentAssets=5000
FAC_BS3_LiabilitiesEqualsCurrentPlusNoncurrentLiabilities (evaluation 1) satisfied $Liabilities=6000 = $CurrentLiabilities=5000 + $NoncurrentLiabilities=1000
FAC_BS3_LiabilitiesEqualsCurrentPlusNoncurrentLiabilities (evaluation 2) satisfied $Liabilities=6000 = $CurrentLiabilities=5000 + $NoncurrentLiabilities=1000
FAC_BS4_LiabilitiesAndEquityEqualsLiabilitiesPlusEquity (evaluation 1) satisfied $LiabilitiesAndNetAssetsEquity=12000 = $Liabilities=6000 + $Equity=6000
FAC_BS4_LiabilitiesAndEquityEqualsLiabilitiesPlusEquity (evaluation 2) satisfied $LiabilitiesAndNetAssetsEquity=10000 = $Liabilities=6000 + $Equity=4000
FAC_IS3_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVenturesFoots (evaluation 1) satisfied $SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures=1000 = ($Revenue=7000 - $Expenses=6000)
FAC_IS3_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVenturesFoots (evaluation 2) satisfied $SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures=-3000 = ($Revenue=8000 - $Expenses=11000)
FAC_IS3_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVenturesFoots (evaluation 3) satisfied $SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures=6006 = ($Revenue=7005 - $Expenses=999)
FAC_IS3_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVenturesFoots (evaluation 4) satisfied $SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures=5006 = ($Revenue=5 - $Expenses=-5001)
FAC_IS4_IncomeLossFromContinuingOperationsAfterTaxFoots (evaluation 1) satisfied $SurplusDeficitFromContinuingOperations=500 = ($SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures=1000 - $ShareSurplusDeficitEquityMethodAssociatesJointVentures=500)
FAC_IS4_IncomeLossFromContinuingOperationsAfterTaxFoots (evaluation 2) satisfied $SurplusDeficitFromContinuingOperations=-4000 = ($SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures=-3000 - $ShareSurplusDeficitEquityMethodAssociatesJointVentures=1000)
FAC_IS5_NetIncomeLossFootsFoots (evaluation 1) satisfied $SurplusDeficit=500 = ($SurplusDeficitFromContinuingOperations=500 + $GainLossFromDiscontinuedOperations=0)
FAC_IS5_NetIncomeLossFootsFoots (evaluation 2) satisfied $SurplusDeficit=-4000 = ($SurplusDeficitFromContinuingOperations=-4000 + $GainLossFromDiscontinuedOperations=0)
FAC_IS8_SurplusDeficitControllingNoncontrollingFoots (evaluation 1) satisfied $SurplusDeficit=500 = ($SurplusDeficitAttributableToOwnersControllingEntity=400 + $SurplusDeficitAttributableToNoncontrollingInterest=100)
FAC_IS8_SurplusDeficitControllingNoncontrollingFoots (evaluation 2) satisfied $SurplusDeficit=-4000 = ($SurplusDeficitAttributableToOwnersControllingEntity=-3000 + $SurplusDeficitAttributableToNoncontrollingInterest=-1000)
FAC_CF1_NetCashFlowEqualsOperatingInvestingAndFinancing (evaluation 1) satisfied $NetCashFlow=-1000 = $NetCashFlowFromUsedInOperatingActivities=-1000 + $NetCashFlowsFromUsedInInvestingActivities=2000 + $NetCashFlowsFromUsedInFinancingActivities=-2000
FAC_CF1_NetCashFlowEqualsOperatingInvestingAndFinancing (evaluation 2) satisfied $NetCashFlow=4000 = $NetCashFlowFromUsedInOperatingActivities=4000 + $NetCashFlowsFromUsedInInvestingActivities=-1000 + $NetCashFlowsFromUsedInFinancingActivities=1000
FAC_ipsas_Complex_IncomeStatement_TEMP (evaluation 1) satisfied $SurplusDeficit=500 = ($Taxes=5000 + $FeesFinesPenaltiesAndLicenses=1000 + $RevenueFromExchangeTransactions=1000 - $GeneralPublicServices=3000 - $Defense=1000 - $FinanceCosts=1000 - $EconomicAffairs=1000 - $ShareSurplusDeficitEquityMethodAssociatesJointVentures=500 + $GainLossFromDiscontinuedOperations=0)
FAC_ipsas_Complex_IncomeStatement_TEMP (evaluation 2) satisfied $SurplusDeficit=-4000 = ($Taxes=6000 + $FeesFinesPenaltiesAndLicenses=1000 + $RevenueFromExchangeTransactions=1000 - $GeneralPublicServices=8000 - $Defense=1000 - $FinanceCosts=1000 - $EconomicAffairs=1000 - $ShareSurplusDeficitEquityMethodAssociatesJointVentures=1000 + $GainLossFromDiscontinuedOperations=0)
FAC_IPSAS_StatementOfChangesInEquity (evaluation 1) satisfied $OtherIncreaseDecreaseInEquity=7000 = ($ShareCapitalOtherIncreaseDecrease=-1000 + $ReservesOtherIncreaseDecrease=1000 + $AccumulatedSurplusesDeficitsOtherIncreaseDecrease=5000 + $NoncontrollingInterestOtherIncreaseDecrease=2000)
FAC_IPSAS_StatementOfChangesInEquity (evaluation 2) satisfied $OtherIncreaseDecreaseInEquity=1500 = ($ShareCapitalOtherIncreaseDecrease=-1000 + $ReservesOtherIncreaseDecrease=1000 + $AccumulatedSurplusesDeficitsOtherIncreaseDecrease=600 + $NoncontrollingInterestOtherIncreaseDecrease=900)