1 | - | BA Part 1: Balance sheet balances (Assets = Liabilities and Equity) | ASSERTION_IPSAS_Equality_BA-Part-1_BalanceSheetFoots |
2 | - | BA Part 1: Balance sheet balances (Assets = Liabilities and Equity) | ASSERTION_IPSAS_Equality_BA-Part-1_BalanceSheetLiquidityFoots |
3 | - | BF, Part 4: Changes in Equity, Common Stock, Shares | ASSERTION_IPSAS_RollForward_BF-Part-4_ShareCapital_Shares |
4 | - | LB, Part 4: Debt, Instruments FORMULA (NOTE 17: KeyManagement Compensation; Bonuses per director foots to total bonuses. | ASSERTION_IPSAS_MemberAggregation_OC-Part-3_KeyManagementCompensationSchedule_Bonuses |
5 | - | LB, Part 4: Debt, Instruments FORMULA (NOTE 17: KeyManagement Compensation; KeyManagement Fees per director foots to total KeyManagement Fees. | ASSERTION_IPSAS_MemberAggregation_OC-Part-3_KeyManagementCompensationSchedule_KeyManagementFees |
6 | - | LB, Part 4: Debt, Instruments FORMULA (NOTE 17: KeyManagement Compensation; Salary per director foots to total salaries. | ASSERTION_IPSAS_MemberAggregation_OC-Part-3_KeyManagementCompensationSchedule_Salary |
7 | - | LB, Part 4: Debt, Instruments FORMULA (NOTE 17: KeyManagement Compensation; Total Salaries, Bonuses and KeyManagement Fees per director foots to total for all directors. | ASSERTION_IPSAS_MemberAggregation_OC-Part-3_KeyManagementCompensationSchedule_TotalSalariesBonusesKeyManagementFees |
8 | - | OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Average Number of Employees.) | ASSERTION_IPSAS_MemberAggregation_OB-Part-1_Segments_AverageNumberEmployees |
9 | - | OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Impairment Losses (Reversals) Recognized in Income.) | ASSERTION_IPSAS_MemberAggregation_OB-Part-1_Segments_ImpairmentLossesReversalsRecognizedInIncome |
10 | 1160 - Statement - Classes of Share Capital (Parenthetical) | 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 |
11 | 1211 - Statement - Statement of Financial Performance, by Function | BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.) | ASSERTION_IPSAS_Complex_BB-Part-1_IncomeStatementSchedule |
12 | 1290 - Statement - Statement of Financial Performance, Comparison of Budgeted and Actual Amounts | Adjustment reconciles: origionally stated balance + adjustments restated balance across the Report Date [Axis] | ASSERTION_ECONOMIC_ENTITY_Adjustment_PriorPeriodAdjustments2 |
13 | 1290 - Statement - Statement of Financial Performance, Comparison of Budgeted and Actual Amounts | QA, Part 1: Variance Analysis; Variances cross cast.) | ASSERTION_ECONOMIC_ENTITY_Variance_QA_Part1_VarianceAnalysis |
14 | 1290 - Statement - Statement of Financial Performance, Comparison of Budgeted and Actual Amounts | RetainedEarningsAccumulatedLosses is required. | Exists_AccumulatedSurplusesDeficits |
15 | 1300 - Statement - Changes in Equity, Prior Period Adjustments | 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 |
16 | 1400 - Statement - Changes in Equity | BF, Part 2: Changes in Equity ADDITIONAL PAID IN CAPITAL | ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_AdditionalPaidInCapital |
17 | 1400 - Statement - Changes in Equity | BF, Part 2: Changes in Equity AccumulatedSurplusesDeficits | ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_AccumulatedSurplusesDeficits |
18 | 1400 - Statement - Changes in Equity | BF, Part 2: Changes in Equity COMMON STOCK | ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_ShareCapital |
19 | 1400 - Statement - Changes in Equity | BF, Part 2: Changes in Equity Noncontrolling Interest | ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_NoncontrollingInterest |
20 | 1400 - Statement - Changes in Equity | BF, Part 2: Changes in Equity TOTAL | ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_Equity |
21 | 1600 - Statement - Cash Flow Statement, Direct Method | 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 |
22 | 2220 - Disclosure - Property, Plant and Equipment, Net Subclassifications | Details of property, plant, and equipment foots. | ASSERTION_IPSAS_MemberAggregation_KF-Part-2_PropertyPlantAndEquipmentNet |
23 | 2220 - Disclosure - Property, Plant and Equipment, Net Subclassifications | KF, Part 2: Property, Plant and Equipment Roll Forward (Axis/Member approach) | ASSERTION_IPSAS_RollForward_KF_Part2PropertyPlantAndEquipmentRollForward_Total |
24 | 2230 - Disclosure - Property, Plant, and Equipment Reconciliations | KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) BUILDINGS | ASSERTION_IPSAS_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Buildings |
25 | 2230 - Disclosure - Property, Plant, and Equipment Reconciliations | KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) FURNITURE AND FIXTURES | ASSERTION_IPSAS_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_FurnitureAndFixtures |
26 | 2230 - Disclosure - Property, Plant, and Equipment Reconciliations | KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) LAND | ASSERTION_IPSAS_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Land |
27 | 2230 - Disclosure - Property, Plant, and Equipment Reconciliations | KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) OTHER | ASSERTION_IPSAS_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Machinery |
28 | 8500 - Disclosure - Analysis of Revenue | PC Part 3: Sales Analysis foots (Sum of each customer Revenues, Net = total Revenues, Net) | ASSERTION_IPSAS_MemberAggregation_PC-Part-3-SalesAnalysisFoots |
29 | (Component not specified) | Assets = Current assets + Noncurrent assets | FAC_BS2_AssetsEqualsCurrentPlusNoncurrentAssets |
30 | (Component not specified) | Assets = Liabilities and Equity | FAC_BS1_BalanceSheetBalances |
31 | (Component not specified) | BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.) | FAC_IPSAS_StatementOfChangesInEquity |
32 | (Component not specified) | BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.) | FAC_ipsas_Complex_IncomeStatement_TEMP |
33 | (Component not specified) | Liabilities = Current Liabilities + Noncurrent Liabilities | FAC_BS3_LiabilitiesEqualsCurrentPlusNoncurrentLiabilities |
34 | (Component not specified) | LiabilitiesAndNetAssetsEquity = Liabilities + Equity | FAC_BS4_LiabilitiesAndEquityEqualsLiabilitiesPlusEquity |
35 | (Component not specified) | NetCashFlow = NetCashFlowFromUsedInOperatingActivities + NetCashFlowsFromUsedInInvestingActivities + NetCashFlowsFromUsedInFinancingActivities | FAC_CF1_NetCashFlowEqualsOperatingInvestingAndFinancing |
36 | (Component not specified) | SurplusDeficit = SurplusDeficitAttributableToOwnersControllingEntity - SurplusDeficitAttributableToNoncontrollingInterest | FAC_IS8_SurplusDeficitControllingNoncontrollingFoots |
37 | (Component not specified) | SurplusDeficit = SurplusDeficitFromContinuingOperations - GainLossFromDiscontinuedOperations | FAC_IS5_NetIncomeLossFootsFoots |
38 | (Component not specified) | SurplusDeficitFromContinuingOperations = SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures - ShareSurplusDeficitEquityMethodAssociatesJointVentures | FAC_IS4_IncomeLossFromContinuingOperationsAfterTaxFoots |
39 | (Component not specified) | SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = Revenue - Expenses | FAC_IS3_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVenturesFoots |