Company Rules
BA, Part 2: Balance Sheet, Classes of Preferred Stock FORMULA (Dollar amount of preferred shares for each class foots to total dollar amount for all classes.)
xasb:PreferredStock
xasb:ClassOfPreferredStockDescriptionAxis
xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://accounting.auditchain.finance/xasb','xasb:ClassOfPreferredStockDescriptionAxis'))
http://www.ABCCompany.com/company/role/level4/ClassesOfPreferredStockSchedule
http://xbrl.org/int/dim/arcrole/domain-member
child
BA, Part 2: Balance Sheet, Classes of Common Stock FORMULA (Dollar amount of common shares for each class foots to total dollar amount for all classes.)
xasb:CommonStock
xasb:ClassOfCommonStockDescriptionAxis
xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://accounting.auditchain.finance/xasb','xasb:ClassOfCommonStockDescriptionAxis'))
http://www.ABCCompany.com/company/role/level4/ClassesOfCommonStockSchedule
http://xbrl.org/int/dim/arcrole/domain-member
child
BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
xasb:RevenuesGross
xasb:ReturnsAndAllowances
xasb:CostOfSales
xasb:OperatingExpenses
xasb:OtherOperatingIncome
xasb:InterestExpenseIncome
xasb:OtherNonoperatingExpensesIncome
xasb:IncomeTaxExpenseBenefit
xasb:IncomeLossFromDiscontinuedOperationsNet
xasb:NetIncomeLoss
BC Part 1: Roll forward of Cash and Cash Equivalents per Cash Flow Statement reconciles (Beginning balance + changes = Ending balance)
xasb:CashAndCashEquivalentsPerCashFlowStatement
xasb:CashFlowNet
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.)
xasb:RetainedEarningsAccumulatedLosses
xasb:RetainedEarningsAccumulatedLossesChangesInAccountingPolicies
xasb:RetainedEarningsAccumulatedLossesPriorPeriodErrors
xasb:RetainedEarningsAccumulatedLosses
frm:ReportDateAxis
xfi:fact-explicit-dimension-value($VARIABLE_Restated,QName('http://accounting.auditchain.finance/frm','frm:ReportDateAxis'))
http://www.ABCCompany.com/company/role/level4/PriorPeriodAdjustments
http://xbrl.org/int/dim/arcrole/domain-member
child-or-self
frm:ReportDateAxis
company:ReportedAsOfFebruary222020Member
frm:ReportingScenarioAxis
frm:ActualMember
BF, Part 2: Changes in Equity PREFERRED STOCK
xasb:PreferredStock
xasb:PreferredStockIssued
xasb:PreferredStockBuybacks
xasb:OtherIncreaseDecreaseInPreferredStock
BF, Part 2: Changes in Equity COMMON STOCK
xasb:CommonStock
xasb:CommonStockIssued
xasb:CommonStockOptionsExercised
xasb:OtherIncreaseDecreaseInCommonStock
BF, Part 2: Changes in Equity ADDITIONAL PAID IN CAPITAL
xasb:AdditionalPaidInCapital
xasb:AdditionalPaidInCapitalAddedFromIssuanceOfPreferredStock
xasb:AdditionalPaidInCapitalAddedFromIssuanceOfCommonStock
xasb:AdditionalPaidInCapitalRemovedFromBuybacksOfPreferredStock
xasb:OtherIncreaseDecreaseInAdditionalPaidInCapital
BF, Part 2: Changes in Equity RETAINED EARNINGS
xasb:RetainedEarningsAccumulatedLosses
xasb:NetIncomeLoss
xasb:DividendsPaid
xasb:OtherIncreaseDecreaseInRetainedEarningsAccumulatedLosses
BF, Part 2: Changes in Equity TOTAL
xasb:Equity
xasb:NetIncomeLoss
xasb:DividendsPaid
xasb:PreferredStockAndAdditionalPaidInCapitalIssuanceOfPreferredStock
xasb:CommonStockAndAdditionalPaidInCapitalIssuanceOfCommonStock
xasb:PreferredStockAndAdditionalPaidInCapitalRemovedBuybacksOfPreferredStock
xasb:CommonStockOptionsExercised
xasb:OtherIncreaseDecreaseInEquity
BF, Part 3: Changes in Equity, Preferred Stock, Shares
xasb:PreferredStockShares
xasb:PreferredStockSharesAdditionalSharesIssued
xasb:PreferredStockSharesBuybacks
xasb:OtherIncreaseDecreaseInPreferredStockShares
BF, Part 4: Changes in Equity, Common Stock, Shares
xasb:CommonStockShares
xasb:CommonStockSharesAdditionalSharesIssued
xasb:CommonStockSharesOptionsExercised
xasb:OtherIncreaseDecreaseInCommonStockShares
KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) LAND
xasb:Land
xasb:LandAdditions
xasb:LandDisposals
xasb:LandTranslationDifference
xasb:OtherIncreaseDecreaseInLand
KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) BUILDINGS
xasb:BuildingsNet
xasb:BuildingsNetAdditions
xasb:BuildingsNetDisposals
xasb:BuildingsNetTranslationDifference
xasb:OtherIncreaseDecreaseInBuildingsNet
KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) FURNITURE AND FIXTURES
xasb:FurnitureAndFixturesNet
xasb:FurnitureAndFixturesNetAdditions
xasb:FurnitureAndFixturesNetDisposals
xasb:FurnitureAndFixturesNetTranslationDifference
xasb:OtherIncreaseDecreaseInFurnitureAndFixturesNet
KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) OTHER
xasb:OtherPropertyPlantAndEquipmentNet
xasb:OtherPropertyPlantAndEquipmentNetAdditions
xasb:OtherPropertyPlantAndEquipmentNetDisposals
xasb:OtherPropertyPlantAndEquipmentNetTranslationDifference
xasb:OtherIncreaseDecreaseInOtherPropertyPlantAndEquipmentNet
KF, Part 2: Property, Plant and Equipment Roll Forward (Axis/Member approach)
xasb:PropertyPlantAndEquipmentNet
xasb:PropertyPlantAndEquipmentNetAdditions
xasb:PropertyPlantAndEquipmentNetDisposals
xasb:PropertyPlantAndEquipmentNetTranslationDifference
xasb:OtherIncreaseDecreaseInPropertyPlantAndEquipmentNet
Details of property, plant, and equipment foots.
xasb:PropertyPlantAndEquipmentNet
xasb:PropertyPlantAndEquipmentDescriptionOfMajorClassAxis
VARIABLE_Total
http://www.ABCCompany.com/company/role/level4/PropertyPlantAndEquipmentAxisDetails
http://xbrl.org/int/dim/arcrole/domain-member
child
KF, Part 3: Property, Plant and Equipment, Leasehold Land and Buildings FORMULA (NOTE 7: Land Area foots on land Disclosure of Leaseholds schedule.)
xasb:LeaseholdLandAndBuildingLandArea
xasb:LeaseholdLandAndBuildingIdentifierAxis
xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://accounting.auditchain.finance/xasb','xasb:LeaseholdLandAndBuildingIdentifierAxis'))
http://www.ABCCompany.com/company/role/level4/LeaseholdLandAndBuildingsSchedule
http://xbrl.org/int/dim/arcrole/domain-member
child
KF, Part 3: Property, Plant and Equipment, Leasehold Land and Buildings FORMULA (NOTE 7: Amount foots on land Disclosure of Leaseholds schedule.)
xasb:LeaseholdLandAndBuildingValueAtCost
xasb:LeaseholdLandAndBuildingIdentifierAxis
xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://accounting.auditchain.finance/xasb','xasb:LeaseholdLandAndBuildingIdentifierAxis'))
http://www.ABCCompany.com/company/role/level4/LeaseholdLandAndBuildingsSchedule
http://xbrl.org/int/dim/arcrole/domain-member
child
LB, Part 4: Debt, Instruments FORMULA (NOTE 10: Debt Instruments; Debt instruments schedule ties to Debt Details and to Maturities summary.
xasb:LongTermDebt
xasb:DebtInstrumentIdentifierAxis
xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://accounting.auditchain.finance/xasb','xasb:DebtInstrumentIdentifierAxis'))
http://www.ABCCompany.com/company/role/level4/DebtInstrumentsSchedule
http://xbrl.org/int/dim/arcrole/domain-member
child
OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; External Sales.)
xasb:ExternalSales
frm:BusinessSegmentAxis
xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://accounting.auditchain.finance/frm','frm:BusinessSegmentAxis'))
http://www.ABCCompany.com/company/role/level4/BusinessSegmentsSchedule
http://xbrl.org/int/dim/arcrole/domain-member
child
OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Intersegmental Sales.)
xasb:IntersegmentalSales
frm:BusinessSegmentAxis
xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://accounting.auditchain.finance/frm','frm:BusinessSegmentAxis'))
http://www.ABCCompany.com/company/role/level4/BusinessSegmentsSchedule
http://xbrl.org/int/dim/arcrole/domain-member
child
OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Revenues, Net.)
xasb:RevenuesNet
frm:BusinessSegmentAxis
xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://accounting.auditchain.finance/frm','frm:BusinessSegmentAxis'))
http://www.ABCCompany.com/company/role/level4/BusinessSegmentsSchedule
http://xbrl.org/int/dim/arcrole/domain-member
child
LB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Salary per director foots to total salaries.
xasb:DirectorSalary
xasb:DirectorNameAxis
xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://accounting.auditchain.finance/xasb','xasb:DirectorNameAxis'))
http://www.ABCCompany.com/company/role/level4/DirectorCompensationSchedule
http://xbrl.org/int/dim/arcrole/domain-member
child
LB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Bonuses per director foots to total bonuses.
xasb:DirectorBonuses
xasb:DirectorNameAxis
xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://accounting.auditchain.finance/xasb','xasb:DirectorNameAxis'))
http://www.ABCCompany.com/company/role/level4/DirectorCompensationSchedule
http://xbrl.org/int/dim/arcrole/domain-member
child
LB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Director Fees per director foots to total Director Fees.
xasb:DirectorFees
xasb:DirectorNameAxis
xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://accounting.auditchain.finance/xasb','xasb:DirectorNameAxis'))
http://www.ABCCompany.com/company/role/level4/DirectorCompensationSchedule
http://xbrl.org/int/dim/arcrole/domain-member
child
LB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Total Salaries, Bonuses and Director Fees per director foots to total for all directors.
xasb:DirectorSalaryBonusesAndFees
xasb:DirectorNameAxis
xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://accounting.auditchain.finance/xasb','xasb:DirectorNameAxis'))
http://www.ABCCompany.com/company/role/level4/DirectorCompensationSchedule
http://xbrl.org/int/dim/arcrole/domain-member
child
LB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Options per director foots to total for all directors.
xasb:DirectorOptionsGrantedAtFairValue
xasb:DirectorNameAxis
xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://accounting.auditchain.finance/xasb','xasb:DirectorNameAxis'))
http://www.ABCCompany.com/company/role/level4/DirectorCompensationSchedule
http://xbrl.org/int/dim/arcrole/domain-member
child
OC, Part 4: Share Ownership Plans FORMULA (NOTE 18, Awards: Roll Forward of Outstanding share awards reconciles)
xasb:ShareOwnershipPlanShareOptionsOutstanding
xasb:ShareOwnershipPlanShareOptionsGranted
xasb:ShareOwnershipPlanShareOptionsForfeited
xasb:ShareOwnershipPlanShareOptionsExercised
xasb:ShareOwnershipPlanShareOptionsExpired
PB, Part 2: Reconciliation of Cash, Detail FORMULA (NOTE 3: Reconciliation of Cash; Reconciling items foot to sum of reconciling items.)
xasb:ReconcilingItemAmount
xasb:ReconcilingItemTypeAxis
xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://accounting.auditchain.finance/xasb','xasb:ReconcilingItemTypeAxis'))
http://www.ABCCompany.com/company/role/level4/ReconciliationOfCashDetailSchedule
http://xbrl.org/int/dim/arcrole/domain-member
child
PC Part 2: Investment portfolio summary ties to total on balance sheet.
xasb:InvestmentsAtCost
xasb:InvestmentDescriptionAxis
company:TreasuryBills3.4712010Member
xasb:InvestmentDescriptionAxis
company:TreasuryBills3.3712011Member
PC Part 3: Sales Analysis foots (Sum of each customer Revenues, Net = total Revenues, Net)
xasb:RevenuesNet
xasb:CustomerAxis
xfi:fact-explicit-dimension-value($VARIABLE_Total_Customer,QName('http://accounting.auditchain.finance/xasb','xasb:CustomerAxis'))
http://www.ABCCompany.com/company/role/level4/SalesAnanysisSchedule
http://xbrl.org/int/dim/arcrole/domain-member
child
BB, Part 2: Income Statement, Earnings Per Share FORMULA [Weighted Average Shares = (Beginning Common Shares + Ending Common Shares)/2; EPS = Net Income / Weighted Average Common Shares.]
xasb:NetIncomeLoss
xasb:WeightedAverageCommonShares
xasb:EarningsLossPerShare
xasb:CommonStockShares
QA, Part 1: Variance Analysis; Variances cross cast.)
frm:ReportingScenarioAxis
frm:VarianceMember
frm:ReportingScenarioAxis
frm:ActualMember
frm:ReportingScenarioAxis
frm:BudgetedMember