4/23/2021 4:48:30 PM
Line | Rule Code | Rule Syntax (XPath) | Rule Syntax (Natural Language) |
---|---|---|---|
1 | IS-Impute-04 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit End If |
2 | IS-Impute-06 | if ($NetIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and not($IncomeLossFromDiscontinuedOperationsNetOfTax = 0)) then ($NetIncomeLoss = $IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax) else ($NetIncomeLoss = $NetIncomeLoss) | If NetIncomeLoss = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 and IncomeLossFromDiscontinuedOperationsNetOfTax <> 0 Then NetIncomeLoss = IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax End If |
3 | IS-Impute-08 | if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and $IncomeTaxExpenseBenefit = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) | If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 and IncomeTaxExpenseBenefit = 0 Then IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax End If |
4 | IS-Impute-15 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($NetIncomeLoss = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $NetIncomeLoss - $IncomeLossFromDiscontinuedOperationsNetOfTax) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | If IncomeLossFromContinuingOperationsAfterTax = 0 and NetIncomeLoss <> 0 Then IncomeLossFromContinuingOperationsAfterTax = NetIncomeLoss - IncomeLossFromDiscontinuedOperationsNetOfTax End If |
5 | IS-Impute-16 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeTaxExpenseBenefit <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit End If |
6 | IS-Impute-18 | if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax + $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) | If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 Then IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax + IncomeTaxExpenseBenefit End If |
7 | IS-Impute-56 | if ($OperatingAndNonoperatingCostsAndExpenses = 0 and not($OperatingAndNonoperatingRevenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($OperatingAndNonoperatingCostsAndExpenses = $OperatingAndNonoperatingRevenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($OperatingAndNonoperatingCostsAndExpenses = $OperatingAndNonoperatingCostsAndExpenses) | If OperatingAndNonoperatingCostsAndExpenses = 0 and OperatingAndNonoperatingRevenues <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then OperatingAndNonoperatingCostsAndExpenses = OperatingAndNonoperatingRevenues - IncomeLossFromContinuingOperationsBeforeTax End If |
8 | IS-Impute-55 | if ($OperatingAndNonoperatingRevenues = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($OperatingAndNonoperatingRevenues = $IncomeLossFromContinuingOperationsBeforeTax + $OperatingAndNonoperatingCostsAndExpenses) else ($OperatingAndNonoperatingRevenues = $OperatingAndNonoperatingRevenues) | If OperatingAndNonoperatingRevenues = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 and OperatingAndNonoperatingCostsAndExpenses <> 0 Then OperatingAndNonoperatingRevenues = IncomeLossFromContinuingOperationsBeforeTax + OperatingAndNonoperatingCostsAndExpenses End If |