Component: (Network and Table) | |
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Network |
(Component not specified)
(http://www.xbrl.org/2003/role/link)
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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 |