Impute Rules, FRF for SMEs Reporting Styles (2021-05-01) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Impute/rss.xml Impute Rules, FRF for SMEs Reporting Styles (2021-05-01) en-us Wed, 5 May 2021 07:39:27 GMT Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Impute/rss.xml Manual Charles.Hoffman@me.com (Charles Hoffman, CPA) Charles.Hoffman@me.com (Charles Hoffman, CPA) BS-Impute-01 if (($Assets = 0) and ($NoncurrentAssets = 0) and not($Assets = $LiabilitiesAndEquity) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Impute/ImputeRule-1-BS-Impute-01-formula.xml if (($Assets = 0) and ($NoncurrentAssets = 0) and not($Assets = $LiabilitiesAndEquity) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) Balance sheet Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Impute/ImputeRule-1-BS-Impute-01-formula.xml BS-Impute-02 if (($Assets = 0) and not($LiabilitiesAndEquity = 0) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Impute/ImputeRule-2-BS-Impute-02-formula.xml if (($Assets = 0) and not($LiabilitiesAndEquity = 0) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) Balance sheet Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Impute/ImputeRule-2-BS-Impute-02-formula.xml BS-Impute-03 if (($Assets = 0) and ($NoncurrentAssets = 0) and not($LiabilitiesAndEquity = 0) and ($LiabilitiesAndEquity = $Liabilities + $Equity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Impute/ImputeRule-3-BS-Impute-03-formula.xml if (($Assets = 0) and ($NoncurrentAssets = 0) and not($LiabilitiesAndEquity = 0) and ($LiabilitiesAndEquity = $Liabilities + $Equity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) Balance sheet Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Impute/ImputeRule-3-BS-Impute-03-formula.xml BS-Impute-04 if ($NoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0)) then ($NoncurrentAssets = $Assets - $CurrentAssets) else ($NoncurrentAssets = $NoncurrentAssets) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Impute/ImputeRule-4-BS-Impute-04-formula.xml if ($NoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0)) then ($NoncurrentAssets = $Assets - $CurrentAssets) else ($NoncurrentAssets = $NoncurrentAssets) Balance sheet Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Impute/ImputeRule-4-BS-Impute-04-formula.xml BS-Impute-05 if ($LiabilitiesAndEquity = 0 and not($Assets = 0)) then ($LiabilitiesAndEquity = $Assets) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Impute/ImputeRule-5-BS-Impute-05-formula.xml if ($LiabilitiesAndEquity = 0 and not($Assets = 0)) then ($LiabilitiesAndEquity = $Assets) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity) Balance sheet Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Impute/ImputeRule-5-BS-Impute-05-formula.xml IS-Impute-12 if ($NetIncomeLossAttributableToParent = 0 and $NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLoss = 0)) then ($NetIncomeLossAttributableToParent = $NetIncomeLoss) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Impute/ImputeRule-124-IS-Impute-12-formula.xml if ($NetIncomeLossAttributableToParent = 0 and $NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLoss = 0)) then ($NetIncomeLossAttributableToParent = $NetIncomeLoss) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Impute/ImputeRule-124-IS-Impute-12-formula.xml IS-Impute-24 if ($NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLoss = 0) and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLoss - $NetIncomeLossAttributableToParent) else ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLossAttributableToNoncontrollingInterest) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Impute/ImputeRule-123-IS-Impute-24-formula.xml if ($NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLoss = 0) and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLoss - $NetIncomeLossAttributableToParent) else ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLossAttributableToNoncontrollingInterest) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Impute/ImputeRule-123-IS-Impute-24-formula.xml