Component: (Network and Table) | |
---|---|
Network |
1160 - Statement - Classes of Share Capital (Parenthetical)
(http://accounting.auditchain.finance/ipsas/role/schedule/level4/ClassesOfCommonStockSchedule)
|
Table | Share Capital, by Class [Table] |
# | Label | Result | Rule |
---|---|---|---|
1 | BA, Part 2: Balance Sheet, Classes of Common Stock FORMULA (Dollar amount of common
shares for each class foots to total dollar amount for all classes.)
(ASSERTION_IPSAS_MemberAggregation_BA-Part-3_ClassesOfCommonStockSchedule_Amount)
|
Pass | $VARIABLE_Total = sum($VARIABLE_Each) |
2 | BA, Part 2: Balance Sheet, Classes of Common Stock FORMULA (Dollar amount of common
shares for each class foots to total dollar amount for all classes.)
(ASSERTION_IPSAS_MemberAggregation_BA-Part-3_ClassesOfCommonStockSchedule_Amount)
|
Pass | $VARIABLE_Total = sum($VARIABLE_Each) |
Component: (Network and Table) | |
---|---|
Network |
1211 - Statement - Statement of Financial Performance, by Function
(http://accounting.auditchain.finance/ipsas/role/schedule/level4/StatementOfFinancialPerformanceByFunction)
|
Table | Statement of Financial Performance, by Function [Table] |
# | Label | Result | Rule |
---|---|---|---|
1 | BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals,
only detailed line items.)
(ASSERTION_IPSAS_Complex_BB-Part-1_IncomeStatementSchedule)
|
Pass | $SurplusDeficit = ($Taxes + $FeesFinesPenaltiesAndLicenses + $RevenueFromExchangeTransactions - ($GeneralPublicServices + $Defense + $EconomicAffairs + $FinanceCosts) - $ShareSurplusDeficitEquityMethodAssociatesJointVentures + $GainLossFromDiscontinuedOperations) |
2 | BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals,
only detailed line items.)
(ASSERTION_IPSAS_Complex_BB-Part-1_IncomeStatementSchedule)
|
Pass | $SurplusDeficit = ($Taxes + $FeesFinesPenaltiesAndLicenses + $RevenueFromExchangeTransactions - ($GeneralPublicServices + $Defense + $EconomicAffairs + $FinanceCosts) - $ShareSurplusDeficitEquityMethodAssociatesJointVentures + $GainLossFromDiscontinuedOperations) |
Component: (Network and Table) | |
---|---|
Network |
1290 - Statement - Statement of Financial Performance, Comparison of Budgeted and Actual Amounts
(http://www.ABCCompany.com/company/level4/VarianceAnalysis)
|
Table | Statement of Financial Performance, Comparison of Bugeted and Actual Amounts [Table] |
# | Label | Result | Rule |
---|---|---|---|
1 | RetainedEarningsAccumulatedLosses is required.
(Exists_AccumulatedSurplusesDeficits)
|
Pass | Specified concept(s) exist |
Component: (Network and Table) | |
---|---|
Network |
1300 - Statement - Changes in Equity, Prior Period Adjustments
(http://accounting.auditchain.finance/ipsas/role/schedule/level4/PriorPeriodAdjustments)
|
Table | Statement of Changes in Equity, Prior Period Adjustments [Table] |
# | Label | Result | Rule |
---|---|---|---|
1 | BF, Part 1: Changes in Equity, Prior Period Adjustments FORMULA (Statement of Changes
in Equity: Origionally stated retained earnings plus prior period adjustments equals
restated retained earnings.)
(ASSERTION_ECONOMIC_ENTITY_Adjustment_PriorPeriodAdjustments)
|
Pass | $VARIABLE_Restated = ($VARIABLE_Origional + $VARIABLE_Adjustment1 + $VARIABLE_Adjustment2) |
Component: (Network and Table) | |
---|---|
Network |
1400 - Statement - Changes in Equity
(http://accounting.auditchain.finance/ipsas/role/schedule/level4/StatementOfEquitySchedule)
|
Table | Statement of Changes in Equity [Table] |
# | Label | Result | Rule |
---|---|---|---|
1 | BF, Part 2: Changes in Equity Noncontrolling Interest
(ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_NoncontrollingInterest)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 = $VARIABLE_BalanceEnd |
2 | BF, Part 2: Changes in Equity Noncontrolling Interest
(ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_NoncontrollingInterest)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 = $VARIABLE_BalanceEnd |
3 | BF, Part 2: Changes in Equity COMMON STOCK
(ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_ShareCapital)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd |
4 | BF, Part 2: Changes in Equity COMMON STOCK
(ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_ShareCapital)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd |
5 | BF, Part 2: Changes in Equity TOTAL
(ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_Equity)
|
Pass | $Equity_Ending = $Equity_Beginning + (($SurplusDeficit) - ($DividendsPaid) + ($GainOnPropertyRevaluation) + ($LossOnRevaluationOfInvestments) + ($ShareCapitalContributions) - ($ShareCapitalDistributions) - ($ExchangeDifferencesOnTranslationOfForiegnOperations) + ($OtherIncreaseDecreaseInEquity)) |
6 | BF, Part 2: Changes in Equity TOTAL
(ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_Equity)
|
Pass | $Equity_Ending = $Equity_Beginning + (($SurplusDeficit) - ($DividendsPaid) + ($GainOnPropertyRevaluation) + ($LossOnRevaluationOfInvestments) + ($ShareCapitalContributions) - ($ShareCapitalDistributions) - ($ExchangeDifferencesOnTranslationOfForiegnOperations) + ($OtherIncreaseDecreaseInEquity)) |
7 | BF, Part 2: Changes in Equity AccumulatedSurplusesDeficits
(ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_AccumulatedSurplusesDeficits)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd |
8 | BF, Part 2: Changes in Equity AccumulatedSurplusesDeficits
(ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_AccumulatedSurplusesDeficits)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2020-01-01 - 2020-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Accumulated Surpluses (Deficits), Closing Balance [Roll Forward] | |||||||
Accumulated Surpluses (Deficits), Opening Balance | 1,000 | + | 1,000 | 1,000 | CR | INF | |
Surplus (Deficit) Attributable to Owners of Controlling Entity | 400 | + | 400 | 400 | CR | INF | |
Dividends Paid | (1,000) | - | 1,000 | 1,000 | DR | INF | |
Accumulated Surpluses (Deficits), Other Increase (Decrease) | 600 | + | 600 | 600 | CR | INF | |
Accumulated Surpluses (Deficits), Closing Balance | 1,000 | + | 1,000 | 1,000 | CR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2019-01-01 - 2019-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Accumulated Surpluses (Deficits), Closing Balance [Roll Forward] | |||||||
Accumulated Surpluses (Deficits), Opening Balance | 0 | + | 0 | 0 | CR | INF | |
Surplus (Deficit) Attributable to Owners of Controlling Entity | (3,000) | + | (3,000) | (3,000) | CR | INF | |
Dividends Paid | (1,000) | - | 1,000 | 1,000 | DR | INF | |
Accumulated Surpluses (Deficits), Other Increase (Decrease) | 5,000 | + | 5,000 | 5,000 | CR | INF | |
Accumulated Surpluses (Deficits), Closing Balance | 1,000 | + | 1,000 | 1,000 | CR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2020-01-01 - 2020-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Equity, Closing Balance [Roll Forward] | |||||||
Equity, Opening Balance | 4,000 | + | 4,000 | 4,000 | CR | INF | |
Gain on Property Revaluation | 1,000 | + | 1,000 | 1,000 | CR | INF | |
Loss on Revaluation of Investments | 0 | + | 0 | 0 | CR | INF | |
Exchange Differences on Translation of Foriegn Operations | (1,000) | - | 1,000 | 1,000 | DR | INF | |
Share Capital, Contributions | 2,000 | + | 2,000 | 2,000 | CR | INF | |
Share Capital, Distributions | (1,000) | - | 1,000 | 1,000 | DR | INF | |
Dividends Paid | (1,000) | - | 1,000 | 1,000 | DR | INF | |
Surplus (Deficit) | 500 | + | 500 | 500 | CR | INF | |
Other Increase (Decrease) in Equity | 1,500 | + | 1,500 | 1,500 | CR | INF | |
Equity, Closing Balance | 6,000 | + | 6,000 | 6,000 | CR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2019-01-01 - 2019-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Equity, Closing Balance [Roll Forward] | |||||||
Equity, Opening Balance | 1,000 | + | 1,000 | 1,000 | CR | INF | |
Gain on Property Revaluation | 1,000 | + | 1,000 | 1,000 | CR | INF | |
Loss on Revaluation of Investments | 0 | + | 0 | 0 | CR | INF | |
Exchange Differences on Translation of Foriegn Operations | (1,000) | - | 1,000 | 1,000 | DR | INF | |
Share Capital, Contributions | 3,000 | + | 3,000 | 3,000 | CR | INF | |
Share Capital, Distributions | (2,000) | - | 2,000 | 2,000 | DR | INF | |
Dividends Paid | (1,000) | - | 1,000 | 1,000 | DR | INF | |
Surplus (Deficit) | (4,000) | + | (4,000) | (4,000) | CR | INF | |
Other Increase (Decrease) in Equity | 7,000 | + | 7,000 | 7,000 | CR | INF | |
Equity, Closing Balance | 4,000 | + | 4,000 | 4,000 | CR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2020-01-01 - 2020-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Noncontrolling Interest, Closing Balance [Roll Forward] | |||||||
Noncontrolling Interest, Opening Balance | 1,000 | + | 1,000 | 1,000 | CR | INF | |
Surplus (Deficit) Attributable to Noncontrolling Interest | 100 | + | 100 | 100 | CR | INF | |
Noncontrolling Interest, Other Increase (Decrease) | 900 | + | 900 | 900 | CR | INF | |
Noncontrolling Interest, Closing Balance | 2,000 | + | 2,000 | 2,000 | CR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2019-01-01 - 2019-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Noncontrolling Interest, Closing Balance [Roll Forward] | |||||||
Noncontrolling Interest, Opening Balance | 0 | + | 0 | 0 | CR | INF | |
Surplus (Deficit) Attributable to Noncontrolling Interest | (1,000) | + | (1,000) | (1,000) | CR | INF | |
Noncontrolling Interest, Other Increase (Decrease) | 2,000 | + | 2,000 | 2,000 | CR | INF | |
Noncontrolling Interest, Closing Balance | 1,000 | + | 1,000 | 1,000 | CR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2020-01-01 - 2020-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Reserves, Closing Balance [Roll Forward] | |||||||
Reserves, Opening Balance | 1,000 | + | 1,000 | 1,000 | CR | INF | |
Gain on Property Revaluation | 1,000 | + | 1,000 | 1,000 | CR | INF | |
Loss on Revaluation of Investments | 0 | + | 0 | 0 | CR | INF | |
Exchange Differences on Translation of Foriegn Operations | (1,000) | - | 1,000 | 1,000 | DR | INF | |
Reserves, Other Increase (Decrease) | 1,000 | + | 1,000 | 1,000 | CR | INF | |
Reserves, Closing Balance | 2,000 | + | 2,000 | 2,000 | CR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2019-01-01 - 2019-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Reserves, Closing Balance [Roll Forward] | |||||||
Reserves, Opening Balance | 0 | + | 0 | 0 | CR | INF | |
Gain on Property Revaluation | 1,000 | + | 1,000 | 1,000 | CR | INF | |
Loss on Revaluation of Investments | 0 | + | 0 | 0 | CR | INF | |
Exchange Differences on Translation of Foriegn Operations | (1,000) | - | 1,000 | 1,000 | DR | INF | |
Reserves, Other Increase (Decrease) | 1,000 | + | 1,000 | 1,000 | CR | INF | |
Reserves, Closing Balance | 1,000 | + | 1,000 | 1,000 | CR | INF | OK |
Component: (Network and Table) | |
---|---|
Network |
1600 - Statement - Cash Flow Statement, Direct Method
(http://accounting.auditchain.finance/ipsas/role/schedule/level4/CashFlowDirectSchedule)
|
Table | Cash Flow Statement, Direct Method [Table] |
# | Label | Result | Rule |
---|---|---|---|
1 | BC Part 1: Roll forward of Cash and Cash Equivalents per Cash Flow Statement reconciles
(Beginning balance + changes = Ending balance)
(ASSERTION_IPSAS_RollForward_BC-Part-1_Reconciles_CashAndCashEquivalentsPerCashFlowStatement)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change = $VARIABLE_BalanceEnd |
2 | BC Part 1: Roll forward of Cash and Cash Equivalents per Cash Flow Statement reconciles
(Beginning balance + changes = Ending balance)
(ASSERTION_IPSAS_RollForward_BC-Part-1_Reconciles_CashAndCashEquivalentsPerCashFlowStatement)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change = $VARIABLE_BalanceEnd |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2020-01-01 - 2020-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance [Roll Forward] | |||||||
Cash and Cash Equivalents, per Cash Flow Statement, Beginning Balance | 1,000 | + | 1,000 | 1,000 | DR | INF | |
Net Cash Flow | (1,000) | + | (1,000) | (1,000) | DR | INF | |
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance | 0 | + | 0 | 0 | DR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2019-01-01 - 2019-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance [Roll Forward] | |||||||
Cash and Cash Equivalents, per Cash Flow Statement, Beginning Balance | (3,000) | + | (3,000) | (3,000) | DR | INF | |
Net Cash Flow | 4,000 | + | 4,000 | 4,000 | DR | INF | |
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance | 1,000 | + | 1,000 | 1,000 | DR | INF | OK |
Component: (Network and Table) | |
---|---|
Network |
2220 - Disclosure - Property, Plant and Equipment, Net Subclassifications
(http://accounting.auditchain.finance/ipsas/role/support/level4/PropertyPlantAndEquipmentAxisDetails)
|
Table | Property, Plant and Equipment, Net, Subclassifications [Table] |
# | Label | Result | Rule |
---|---|---|---|
1 | Details of property, plant, and equipment foots.
(ASSERTION_IPSAS_MemberAggregation_KF-Part-2_PropertyPlantAndEquipmentNet)
|
Pass | $VARIABLE_Total = sum($VARIABLE_Each) |
2 | Details of property, plant, and equipment foots.
(ASSERTION_IPSAS_MemberAggregation_KF-Part-2_PropertyPlantAndEquipmentNet)
|
Pass | $VARIABLE_Total = sum($VARIABLE_Each) |
3 | KF, Part 2: Property, Plant and Equipment Roll Forward (Axis/Member approach)
(ASSERTION_IPSAS_RollForward_KF_Part2PropertyPlantAndEquipmentRollForward_Total)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd |
4 | KF, Part 2: Property, Plant and Equipment Roll Forward (Axis/Member approach)
(ASSERTION_IPSAS_RollForward_KF_Part2PropertyPlantAndEquipmentRollForward_Total)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2020-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Line Item | Property, Plant and Equipment, Net |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
All Subclassifications [Member] [Member Aggregation] | |||||||
Land [Member] | 1,000 | + | 1,000 | 1,000 | INF | ||
Buildings [Member] | 1,000 | + | 1,000 | 1,000 | INF | ||
Furniture and Fixtures [Member] | 1,000 | + | 1,000 | 1,000 | INF | ||
Machinery [Member] | 1,000 | + | 1,000 | 1,000 | INF | ||
All Subclassifications [Member] | 4,000 | + | 4,000 | 4,000 | INF | OK | |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2019-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Line Item | Property, Plant and Equipment, Net |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
All Subclassifications [Member] [Member Aggregation] | |||||||
Land [Member] | 1,000 | + | 1,000 | 1,000 | INF | ||
Buildings [Member] | 1,000 | + | 1,000 | 1,000 | INF | ||
Furniture and Fixtures [Member] | 1,000 | + | 1,000 | 1,000 | INF | ||
Machinery [Member] | 1,000 | + | 1,000 | 1,000 | INF | ||
All Subclassifications [Member] | 4,000 | + | 4,000 | 4,000 | INF | OK | |
Component: (Network and Table) | |
---|---|
Network |
2230 - Disclosure - Property, Plant, and Equipment Reconciliations
(http://accounting.auditchain.finance/ipsas/role/schedule/level4/PropertyPlantAndEquipmentMovementsSchedule)
|
Table | Property, Plant and Equipment Reconciliations [Table] |
# | Label | Result | Rule |
---|---|---|---|
1 | KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) OTHER
(ASSERTION_IPSAS_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Machinery)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd |
2 | KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) OTHER
(ASSERTION_IPSAS_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Machinery)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd |
3 | KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) LAND
(ASSERTION_IPSAS_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Land)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd |
4 | KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) LAND
(ASSERTION_IPSAS_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Land)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2020-01-01 - 2020-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Buildings, Net, Closing Balance [Roll Forward] | |||||||
Buildings, Net, Opening Balance | 1,000 | + | 1,000 | 1,000 | DR | INF | |
Buildings, Net, Additions | 1,000 | + | 1,000 | 1,000 | DR | INF | |
Buildings, Net, Disposals | (1,000) | - | 1,000 | 1,000 | CR | INF | |
Buildings, Net, Revaluations | 0 | + | 0 | 0 | DR | INF | |
Buildings, Net, Other Increase (Decrease) | 0 | + | 0 | 0 | DR | INF | |
Buildings, Net, Closing Balance | 1,000 | + | 1,000 | 1,000 | DR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2019-01-01 - 2019-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Buildings, Net, Closing Balance [Roll Forward] | |||||||
Buildings, Net, Opening Balance | 1,000 | + | 1,000 | 1,000 | DR | INF | |
Buildings, Net, Additions | 1,000 | + | 1,000 | 1,000 | DR | INF | |
Buildings, Net, Disposals | (1,000) | - | 1,000 | 1,000 | CR | INF | |
Buildings, Net, Revaluations | 0 | + | 0 | 0 | DR | INF | |
Buildings, Net, Other Increase (Decrease) | 0 | + | 0 | 0 | DR | INF | |
Buildings, Net, Closing Balance | 1,000 | + | 1,000 | 1,000 | DR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2020-01-01 - 2020-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Furniture and Fixtures, Net, Closing Balance [Roll Forward] | |||||||
Furniture and Fixtures, Net, Opening Balance | 1,000 | + | 1,000 | 1,000 | DR | INF | |
Furniture and Fixtures, Net, Additions | 1,000 | + | 1,000 | 1,000 | DR | INF | |
Furniture and Fixtures, Net, Disposals | (1,000) | - | 1,000 | 1,000 | CR | INF | |
Furniture and Fixtures, Net, Revaluations | 0 | + | 0 | 0 | DR | INF | |
Furniture and Fixtures, Net, Other Increase (Decrease) | 0 | + | 0 | 0 | DR | INF | |
Furniture and Fixtures, Net, Closing Balance | 1,000 | + | 1,000 | 1,000 | DR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2019-01-01 - 2019-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Furniture and Fixtures, Net, Closing Balance [Roll Forward] | |||||||
Furniture and Fixtures, Net, Opening Balance | 1,000 | + | 1,000 | 1,000 | DR | INF | |
Furniture and Fixtures, Net, Additions | 1,000 | + | 1,000 | 1,000 | DR | INF | |
Furniture and Fixtures, Net, Disposals | (1,000) | - | 1,000 | 1,000 | CR | INF | |
Furniture and Fixtures, Net, Revaluations | 0 | + | 0 | 0 | DR | INF | |
Furniture and Fixtures, Net, Other Increase (Decrease) | 0 | + | 0 | 0 | DR | INF | |
Furniture and Fixtures, Net, Closing Balance | 1,000 | + | 1,000 | 1,000 | DR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2020-01-01 - 2020-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Land, Closing Balance [Roll Forward] | |||||||
Land, Opening Balance | 1,000 | + | 1,000 | 1,000 | DR | INF | |
Land, Additions | 1,000 | + | 1,000 | 1,000 | DR | INF | |
Land, Disposals | (1,000) | - | 1,000 | 1,000 | CR | INF | |
Land, Revaluations | 0 | + | 0 | 0 | DR | INF | |
Land, Other Increase (Decrease) | 0 | + | 0 | 0 | DR | INF | |
Land, Closing Balance | 1,000 | + | 1,000 | 1,000 | DR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2019-01-01 - 2019-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Land, Closing Balance [Roll Forward] | |||||||
Land, Opening Balance | 1,000 | + | 1,000 | 1,000 | DR | INF | |
Land, Additions | 1,000 | + | 1,000 | 1,000 | DR | INF | |
Land, Disposals | (1,000) | - | 1,000 | 1,000 | CR | INF | |
Land, Revaluations | 0 | + | 0 | 0 | DR | INF | |
Land, Other Increase (Decrease) | 0 | + | 0 | 0 | DR | INF | |
Land, Closing Balance | 1,000 | + | 1,000 | 1,000 | DR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2020-01-01 - 2020-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Machinery, Net, Closing Balance [Roll Forward] | |||||||
Machinery, Net, Opening Balance | 1,000 | + | 1,000 | 1,000 | DR | INF | |
Machinery, Net, Additions | 1,000 | + | 1,000 | 1,000 | DR | INF | |
Machinery, Net, Disposals | (1,000) | - | 1,000 | 1,000 | CR | INF | |
Machinery, Net, Revaluations | 0 | + | 0 | 0 | DR | INF | |
Machinery, Net, Other Increase (Decrease) | 0 | + | 0 | 0 | DR | INF | |
Machinery, Net, Closing Balance | 1,000 | + | 1,000 | 1,000 | DR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2019-01-01 - 2019-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Machinery, Net, Closing Balance [Roll Forward] | |||||||
Machinery, Net, Opening Balance | 1,000 | + | 1,000 | 1,000 | DR | INF | |
Machinery, Net, Additions | 1,000 | + | 1,000 | 1,000 | DR | INF | |
Machinery, Net, Disposals | (1,000) | - | 1,000 | 1,000 | CR | INF | |
Machinery, Net, Revaluations | 0 | + | 0 | 0 | DR | INF | |
Machinery, Net, Other Increase (Decrease) | 0 | + | 0 | 0 | DR | INF | |
Machinery, Net, Closing Balance | 1,000 | + | 1,000 | 1,000 | DR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2020-01-01 - 2020-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Property, Plant and Equipment, Net, Closing Balance [Roll Forward] | |||||||
Property, Plant and Equipment, Net, Opening Balance | 4,000 | + | 4,000 | 4,000 | DR | INF | |
Property, Plant and Equipment, Net, Additions | 4,000 | + | 4,000 | 4,000 | DR | INF | |
Property, Plant and Equipment, Net, Disposals | (4,000) | - | 4,000 | 4,000 | CR | INF | |
Property, Plant and Equipment, Net, Revaluations | 0 | + | 0 | 0 | DR | INF | |
Property, Plant and Equipment, Net, Other Increase (Decrease) | 0 | + | 0 | 0 | DR | INF | |
Property, Plant and Equipment, Net, Closing Balance | 4,000 | + | 4,000 | 4,000 | DR | INF | OK |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2019-01-01 - 2019-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
Property, Plant and Equipment, Net, Closing Balance [Roll Forward] | |||||||
Property, Plant and Equipment, Net, Opening Balance | 4,000 | + | 4,000 | 4,000 | DR | INF | |
Property, Plant and Equipment, Net, Additions | 4,000 | + | 4,000 | 4,000 | DR | INF | |
Property, Plant and Equipment, Net, Disposals | (4,000) | - | 4,000 | 4,000 | CR | INF | |
Property, Plant and Equipment, Net, Revaluations | 0 | + | 0 | 0 | DR | INF | |
Property, Plant and Equipment, Net, Other Increase (Decrease) | 0 | + | 0 | 0 | DR | INF | |
Property, Plant and Equipment, Net, Closing Balance | 4,000 | + | 4,000 | 4,000 | DR | INF | OK |
Component: (Network and Table) | |
---|---|
Network |
8500 - Disclosure - Analysis of Revenue
(http://accounting.auditchain.finance/ipsas/role/schedule/level4/SalesAnanysisSchedule)
|
Table | Sales Analysis, by Customer [Table] |
# | Label | Result | Rule |
---|---|---|---|
1 | PC Part 3: Sales Analysis foots (Sum of each customer Revenues, Net = total Revenues,
Net)
(ASSERTION_IPSAS_MemberAggregation_PC-Part-3-SalesAnalysisFoots)
|
Pass | $VARIABLE_Total_Customer = sum($VARIABLE_Each_Customer) |
Reporting Entity | 1234567890 (http://regulator.gov/id) |
Period | 2020-01-01 - 2020-12-31 |
Unit | USD |
Legal Entity [Axis] | Consolidated Entity [Member] |
Report Date [Axis] | Reported as of March 18, 2020 [Member] |
Reporting Scenario [Axis] | Actual [Member] |
Line Item | Revenue |
Label | Rendered | Reported | Calculated | Balance | Decimals | Message | |
---|---|---|---|---|---|---|---|
All Customers [Member] [Member Aggregation] | |||||||
Customer A [Member] | 2,000 | + | 2,000 | 2,000 | INF | ||
Customer B [Member] | 1,000 | + | 1,000 | 1,000 | INF | ||
Customer C [Member] | 4,000 | + | 4,000 | 4,000 | INF | ||
All Customers [Member] | 7,000 | + | 7,000 | 7,000 | INF | OK | |
Component: (Network and Table) | |
---|---|
Network |
(Component not specified)
(http://www.xbrl.org/2003/role/link)
|
Table | (Implied) |
# | Label | Result | Rule |
---|---|---|---|
1 | BA Part 1: Balance sheet balances (Assets = Liabilities and Equity)
(ASSERTION_IPSAS_Equality_BA-Part-1_BalanceSheetFoots)
|
Pass | $VARIABLE_A = $VARIABLE_B |
2 | BA Part 1: Balance sheet balances (Assets = Liabilities and Equity)
(ASSERTION_IPSAS_Equality_BA-Part-1_BalanceSheetFoots)
|
Pass | $VARIABLE_A = $VARIABLE_B |
3 | Liabilities = Current Liabilities + Noncurrent Liabilities
(FAC_BS3_LiabilitiesEqualsCurrentPlusNoncurrentLiabilities)
|
Pass | $Liabilities = $CurrentLiabilities + $NoncurrentLiabilities |
4 | Liabilities = Current Liabilities + Noncurrent Liabilities
(FAC_BS3_LiabilitiesEqualsCurrentPlusNoncurrentLiabilities)
|
Pass | $Liabilities = $CurrentLiabilities + $NoncurrentLiabilities |
5 | SurplusDeficitFromContinuingOperations = SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures
- ShareSurplusDeficitEquityMethodAssociatesJointVentures
(FAC_IS4_IncomeLossFromContinuingOperationsAfterTaxFoots)
|
Pass | $SurplusDeficitFromContinuingOperations = ($SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures - $ShareSurplusDeficitEquityMethodAssociatesJointVentures) |
6 | SurplusDeficitFromContinuingOperations = SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures
- ShareSurplusDeficitEquityMethodAssociatesJointVentures
(FAC_IS4_IncomeLossFromContinuingOperationsAfterTaxFoots)
|
Pass | $SurplusDeficitFromContinuingOperations = ($SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures - $ShareSurplusDeficitEquityMethodAssociatesJointVentures) |
7 | NetCashFlow = NetCashFlowFromUsedInOperatingActivities + NetCashFlowsFromUsedInInvestingActivities
+ NetCashFlowsFromUsedInFinancingActivities
(FAC_CF1_NetCashFlowEqualsOperatingInvestingAndFinancing)
|
Pass | $NetCashFlow = $NetCashFlowFromUsedInOperatingActivities + $NetCashFlowsFromUsedInInvestingActivities + $NetCashFlowsFromUsedInFinancingActivities |
8 | NetCashFlow = NetCashFlowFromUsedInOperatingActivities + NetCashFlowsFromUsedInInvestingActivities
+ NetCashFlowsFromUsedInFinancingActivities
(FAC_CF1_NetCashFlowEqualsOperatingInvestingAndFinancing)
|
Pass | $NetCashFlow = $NetCashFlowFromUsedInOperatingActivities + $NetCashFlowsFromUsedInInvestingActivities + $NetCashFlowsFromUsedInFinancingActivities |
9 | Assets = Current assets + Noncurrent assets
(FAC_BS2_AssetsEqualsCurrentPlusNoncurrentAssets)
|
Pass | $Assets = $CurrentAssets + $NoncurrentAssets |
10 | Assets = Current assets + Noncurrent assets
(FAC_BS2_AssetsEqualsCurrentPlusNoncurrentAssets)
|
Pass | $Assets = $CurrentAssets + $NoncurrentAssets |
11 | BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals,
only detailed line items.)
(FAC_ipsas_Complex_IncomeStatement_TEMP)
|
Pass | $SurplusDeficit = ($Taxes + $FeesFinesPenaltiesAndLicenses + $RevenueFromExchangeTransactions - $GeneralPublicServices - $Defense - $FinanceCosts - $EconomicAffairs - $ShareSurplusDeficitEquityMethodAssociatesJointVentures + $GainLossFromDiscontinuedOperations) |
12 | BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals,
only detailed line items.)
(FAC_ipsas_Complex_IncomeStatement_TEMP)
|
Pass | $SurplusDeficit = ($Taxes + $FeesFinesPenaltiesAndLicenses + $RevenueFromExchangeTransactions - $GeneralPublicServices - $Defense - $FinanceCosts - $EconomicAffairs - $ShareSurplusDeficitEquityMethodAssociatesJointVentures + $GainLossFromDiscontinuedOperations) |
13 | SurplusDeficit = SurplusDeficitFromContinuingOperations - GainLossFromDiscontinuedOperations
(FAC_IS5_NetIncomeLossFootsFoots)
|
Pass | $SurplusDeficit = ($SurplusDeficitFromContinuingOperations + $GainLossFromDiscontinuedOperations) |
14 | SurplusDeficit = SurplusDeficitFromContinuingOperations - GainLossFromDiscontinuedOperations
(FAC_IS5_NetIncomeLossFootsFoots)
|
Pass | $SurplusDeficit = ($SurplusDeficitFromContinuingOperations + $GainLossFromDiscontinuedOperations) |
15 | BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals,
only detailed line items.)
(FAC_IPSAS_StatementOfChangesInEquity)
|
Pass | $OtherIncreaseDecreaseInEquity = ($ShareCapitalOtherIncreaseDecrease + $ReservesOtherIncreaseDecrease + $AccumulatedSurplusesDeficitsOtherIncreaseDecrease + $NoncontrollingInterestOtherIncreaseDecrease) |
16 | BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals,
only detailed line items.)
(FAC_IPSAS_StatementOfChangesInEquity)
|
Pass | $OtherIncreaseDecreaseInEquity = ($ShareCapitalOtherIncreaseDecrease + $ReservesOtherIncreaseDecrease + $AccumulatedSurplusesDeficitsOtherIncreaseDecrease + $NoncontrollingInterestOtherIncreaseDecrease) |
17 | SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures =
Revenue - Expenses
(FAC_IS3_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVenturesFoots)
|
Pass | $SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = ($Revenue - $Expenses) |
18 | SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures =
Revenue - Expenses
(FAC_IS3_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVenturesFoots)
|
Pass | $SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = ($Revenue - $Expenses) |
19 | SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures =
Revenue - Expenses
(FAC_IS3_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVenturesFoots)
|
Pass | $SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = ($Revenue - $Expenses) |
20 | SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures =
Revenue - Expenses
(FAC_IS3_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVenturesFoots)
|
Pass | $SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = ($Revenue - $Expenses) |
21 | BF, Part 4: Changes in Equity, Common Stock, Shares
(ASSERTION_IPSAS_RollForward_BF-Part-4_ShareCapital_Shares)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd |
22 | BF, Part 4: Changes in Equity, Common Stock, Shares
(ASSERTION_IPSAS_RollForward_BF-Part-4_ShareCapital_Shares)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd |
23 | BF, Part 4: Changes in Equity, Common Stock, Shares
(ASSERTION_IPSAS_RollForward_BF-Part-4_ShareCapital_Shares)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd |
24 | BF, Part 4: Changes in Equity, Common Stock, Shares
(ASSERTION_IPSAS_RollForward_BF-Part-4_ShareCapital_Shares)
|
Pass | $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd |
25 | LiabilitiesAndNetAssetsEquity = Liabilities + Equity
(FAC_BS4_LiabilitiesAndEquityEqualsLiabilitiesPlusEquity)
|
Pass | $LiabilitiesAndNetAssetsEquity = $Liabilities + $Equity |
26 | LiabilitiesAndNetAssetsEquity = Liabilities + Equity
(FAC_BS4_LiabilitiesAndEquityEqualsLiabilitiesPlusEquity)
|
Pass | $LiabilitiesAndNetAssetsEquity = $Liabilities + $Equity |
27 | Assets = Liabilities and Equity
(FAC_BS1_BalanceSheetBalances)
|
Pass | $Assets = $LiabilitiesAndNetAssetsEquity |
28 | Assets = Liabilities and Equity
(FAC_BS1_BalanceSheetBalances)
|
Pass | $Assets = $LiabilitiesAndNetAssetsEquity |
29 | SurplusDeficit = SurplusDeficitAttributableToOwnersControllingEntity - SurplusDeficitAttributableToNoncontrollingInterest
(FAC_IS8_SurplusDeficitControllingNoncontrollingFoots)
|
Pass | $SurplusDeficit = ($SurplusDeficitAttributableToOwnersControllingEntity + $SurplusDeficitAttributableToNoncontrollingInterest) |
30 | SurplusDeficit = SurplusDeficitAttributableToOwnersControllingEntity - SurplusDeficitAttributableToNoncontrollingInterest
(FAC_IS8_SurplusDeficitControllingNoncontrollingFoots)
|
Pass | $SurplusDeficit = ($SurplusDeficitAttributableToOwnersControllingEntity + $SurplusDeficitAttributableToNoncontrollingInterest) |
31 | BA Part 1: Balance sheet balances (Assets = Liabilities and Equity)
(ASSERTION_IPSAS_Equality_BA-Part-1_BalanceSheetLiquidityFoots)
|
Pass | $VARIABLE_A = $VARIABLE_B |
32 | BA Part 1: Balance sheet balances (Assets = Liabilities and Equity)
(ASSERTION_IPSAS_Equality_BA-Part-1_BalanceSheetLiquidityFoots)
|
Pass | $VARIABLE_A = $VARIABLE_B |