http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/rss.xml Impute Rules, IPSAS Reporting Styles (2021-05-07) en-us Thu, 6 May 2021 11:40:19 GMT Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/rss.xml Manual Charles.Hoffman@me.com (Charles Hoffman, CPA) Charles.Hoffman@me.com (Charles Hoffman, CPA) IS-Impute-613 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-119-IS-Impute-613-formula.xml if ($OtherOperatingIncomeExpenses = 0 and not($OperatingExpenses = 0) and not($OperatingIncomeLoss = 0) and not($GrossProfit = 0)) then ($OtherOperatingIncomeExpenses = $OperatingIncomeLoss - $GrossProfit + $OperatingExpenses) else ($OtherOperatingIncomeExpenses = $OperatingExpenses) Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-119-IS-Impute-613-formula.xml BS-Impute-01 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-1-BS-Impute-01-formula.xml if (($Assets = 0) and ($NoncurrentAssets = 0) and not($Assets = $LiabilitiesAndEquity) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-1-BS-Impute-01-formula.xml BS-Impute-02 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-2-BS-Impute-02-formula.xml if (($Assets = 0) and not($LiabilitiesAndEquity = 0) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-2-BS-Impute-02-formula.xml BS-Impute-03 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-3-BS-Impute-03-formula.xml if (($Assets = 0) and ($NoncurrentAssets = 0) and not($LiabilitiesAndEquity = 0) and ($LiabilitiesAndEquity = $Liabilities + $Equity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-3-BS-Impute-03-formula.xml BS-Impute-04 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-4-BS-Impute-04-formula.xml if ($NoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0)) then ($NoncurrentAssets = $Assets - $CurrentAssets) else ($NoncurrentAssets = $NoncurrentAssets) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-4-BS-Impute-04-formula.xml BS-Impute-05 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-5-BS-Impute-05-formula.xml if ($LiabilitiesAndEquity = 0 and not($Assets = 0)) then ($LiabilitiesAndEquity = $Assets) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-5-BS-Impute-05-formula.xml BS-Impute-06 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-6-BS-Impute-06-formula.xml if ($Equity = 0 and not($EquityAttributableToNoncontrollingInterest = 0) and not($EquityAttributableToParent = 0)) then ($Equity = $EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) else ($Equity = $Equity) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-6-BS-Impute-06-formula.xml BS-Impute-07 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-7-BS-Impute-07-formula.xml if ($Equity = 0 and $EquityAttributableToNoncontrollingInterest = 0 and not($EquityAttributableToParent = 0)) then ($Equity = $EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) else ($Equity = $Equity) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-7-BS-Impute-07-formula.xml BS-Impute-08 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-8-BS-Impute-08-formula.xml if ($Equity = 0) then ($Equity = $EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) else ($Equity =$Equity) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-8-BS-Impute-08-formula.xml BS-Impute-09 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-9-BS-Impute-09-formula.xml if ($EquityAttributableToParent = 0 and not($Equity = 0) and not($EquityAttributableToNoncontrollingInterest = 0)) then ($EquityAttributableToParent = $Equity - $EquityAttributableToNoncontrollingInterest) else ($EquityAttributableToParent = $EquityAttributableToParent) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-9-BS-Impute-09-formula.xml BS-Impute-10 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-10-BS-Impute-10-formula.xml if ($EquityAttributableToParent = 0 and not($Equity = 0) and $EquityAttributableToNoncontrollingInterest = 0) then ($EquityAttributableToParent = $Equity) else ($EquityAttributableToParent = $EquityAttributableToParent) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-10-BS-Impute-10-formula.xml BS-Impute-106 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-114-BS-Impute-106-formula.xml if ($NoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0)) then ($NoncurrentAssets = $Assets - ($CurrentAssets + $AssetsHeldForSale)) else ($NoncurrentAssets = $NoncurrentAssets) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-114-BS-Impute-106-formula.xml BS-Impute-11 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-11-BS-Impute-11-formula.xml if ($Liabilities = 0 and (($CurrentLiabilities =0) or ($NoncurrentLiabilities = 0)) and not($Equity = 0) and not($LiabilitiesAndEquity = 0) ) then ($Liabilities = $LiabilitiesAndEquity - $Equity) else ($Liabilities = $Liabilities) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-11-BS-Impute-11-formula.xml BS-Impute-113 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-115-BS-Impute-113-formula.xml if ($NoncurrentLiabilities = 0 and not($Liabilities = 0) and not($CurrentLiabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - ($CurrentLiabilities + $LiabilitiesHeldForSale)) else ($NoncurrentLiabilities = $NoncurrentLiabilities) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-115-BS-Impute-113-formula.xml BS-Impute-114 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-117-BS-Impute-114-formula.xml if ($Liabilities = 0 and not($CurrentLiabilities = 0) and not($NoncurrentLiabilities = 0)) then ($Liabilities = $CurrentLiabilities + $NoncurrentLiabilities + $LiabilitiesHeldForSale) else ($Liabilities = $Liabilities) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-117-BS-Impute-114-formula.xml BS-Impute-115 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-113-BS-Impute-115-formula.xml if ($Liabilities = 0 and not($Assets = 0) and not($NetAssetsLiabilities = 0)) then ($Liabilities = $Assets - $NetAssetsLiabilities) else ($Liabilities = $Liabilities) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-113-BS-Impute-115-formula.xml BS-Impute-117 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-116-BS-Impute-117-formula.xml if ($Liabilities = 0 and not($CurrentLiabilities = 0) and $NoncurrentLiabilities = 0 and $LiabilitiesHeldForSale = 0) then ($Liabilities = $CurrentLiabilities) else ($Liabilities = $Liabilities) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-116-BS-Impute-117-formula.xml BS-Impute-12 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-12-BS-Impute-12-formula.xml if ($NoncurrentLiabilities = 0 and not($Liabilities = 0) and not($CurrentLiabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-12-BS-Impute-12-formula.xml BS-Impute-13 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-13-BS-Impute-13-formula.xml if ($Liabilities = 0 and not($CurrentLiabilities = 0) and $NoncurrentLiabilities = 0 and not($Equity = 0) and not($LiabilitiesAndEquity = 0) ) then ($Liabilities = $CurrentLiabilities) else ($Liabilities = $Liabilities) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-13-BS-Impute-13-formula.xml BS-Impute-14 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-14-BS-Impute-14-formula.xml if ($Liabilities = 0 and not($CurrentLiabilities = 0) and not($NoncurrentLiabilities = 0)) then ($Liabilities = $CurrentLiabilities + $NoncurrentLiabilities) else ($Liabilities = $Liabilities) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-14-BS-Impute-14-formula.xml BS-Impute-15 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-15-BS-Impute-15-formula.xml if (not($EquityAttributableToParent = 0) and not($Equity = 0) and not($EquityAttributableToNoncontrollingInterest = 0) and $EquityAttributableToParent = $Equity) then ($EquityAttributableToParent = $Equity - $EquityAttributableToNoncontrollingInterest) else ($EquityAttributableToParent = $EquityAttributableToParent) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-15-BS-Impute-15-formula.xml BS-Impute-16 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-16-BS-Impute-16-formula.xml if ($CurrentLiabilities = 0 and $NoncurrentLiabilities = 0 and not($Liabilities = 0)) then ($CurrentLiabilities = $Liabilities) else ($CurrentLiabilities = $CurrentLiabilities) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-16-BS-Impute-16-formula.xml BS-Impute-17 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-17-BS-Impute-17-formula.xml if ($EquityAttributableToNoncontrollingInterest = 0 and not($Equity = 0) and not($EquityAttributableToParent = 0)) then ($EquityAttributableToNoncontrollingInterest = $Equity - $EquityAttributableToParent) else ($EquityAttributableToNoncontrollingInterest = $EquityAttributableToNoncontrollingInterest) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-17-BS-Impute-17-formula.xml BS-Impute-18 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-18-BS-Impute-18-formula.xml if ($CurrentAssets = 0 and not($Assets = 0) and not($LiabilitiesAndEquity = 0) and $LiabilitiesAndEquity = $Assets) then ($CurrentAssets = $Assets) else ($CurrentAssets = $CurrentAssets) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-18-BS-Impute-18-formula.xml BS-Impute-31 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-109-BS-Impute-31-formula.xml if (($CurrentAssets = 0) and not($CurrentAssetsExcludingHeldForSale = 0) and not($AssetsHeldForSale = 0)) then ($CurrentAssets = $CurrentAssetsExcludingHeldForSale + $AssetsHeldForSale) else ($CurrentAssets = $CurrentAssets) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-109-BS-Impute-31-formula.xml BS-Impute-32 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-110-BS-Impute-32-formula.xml if (($CurrentLiabilities = 0) and not($CurrentLiabilitiesExcludingHeldForSale = 0) and not($LiabilitiesHeldForSale = 0)) then ($CurrentLiabilities = $CurrentLiabilitiesExcludingHeldForSale + $LiabilitiesHeldForSale) else ($CurrentLiabilities = $CurrentLiabilities) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-110-BS-Impute-32-formula.xml BS-Impute-56 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-80-BS-Impute-56-formula.xml if ($NoncurrentLiabilities = 0 and not($CurrentLiabilities = 0) and not($Liabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-80-BS-Impute-56-formula.xml BS-Impute-606 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-120-BS-Impute-606-formula.xml if ($Assets = 0 and not($NoncurrentAssets = 0) and not($CurrentAssets = 0)) then ($Assets = $NoncurrentAssets + $CurrentAssets) else ($Assets = $Assets) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-120-BS-Impute-606-formula.xml BS-Impute-607 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-121-BS-Impute-607-formula.xml if ($LiabilitiesAndEquity = 0 and not($Equity = 0) and not($Liabilities = 0)) then ($LiabilitiesAndEquity = $Equity + $Liabilities) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-121-BS-Impute-607-formula.xml BS-Impute-94 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-95-BS-Impute-94-formula.xml if ($OtherThanFixedNoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0) and not($FixedAssets = 0)) then ($OtherThanFixedNoncurrentAssets = $Assets - $CurrentAssets - $FixedAssets) else ($OtherThanFixedNoncurrentAssets = $OtherThanFixedNoncurrentAssets) Balance sheet Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-95-BS-Impute-94-formula.xml CF-Impute-01 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-20-CF-Impute-01-formula.xml if ($NetCashFlowFromOperatingActivitiesDiscontinued = 0 and $NetCashFlowFromInvestingActivitiesDiscontinued = 0 and $NetCashFlowFromFinancingActivitiesDiscontinued = 0 and not($NetCashFlowDiscontinued = 0)) then ($NetCashFlowFromOperatingActivitiesDiscontinued = $NetCashFlowDiscontinued) else ($NetCashFlowFromOperatingActivitiesDiscontinued= $NetCashFlowFromOperatingActivitiesDiscontinued) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-20-CF-Impute-01-formula.xml CF-Impute-02 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-21-CF-Impute-02-formula.xml if ($NetCashFlowFromOperatingActivitiesContinuing = 0 and not($NetCashFlowFromOperatingActivities = 0)) then ($NetCashFlowFromOperatingActivitiesContinuing = $NetCashFlowFromOperatingActivities - $NetCashFlowFromOperatingActivitiesDiscontinued) else ($NetCashFlowFromOperatingActivitiesContinuing = $NetCashFlowFromOperatingActivitiesContinuing) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-21-CF-Impute-02-formula.xml CF-Impute-03 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-22-CF-Impute-03-formula.xml if ($NetCashFlowFromInvestingActivitiesContinuing = 0 and not($NetCashFlowFromInvestingActivities = 0)) then ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowFromInvestingActivities - $NetCashFlowFromInvestingActivitiesDiscontinued) else ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowFromInvestingActivitiesContinuing) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-22-CF-Impute-03-formula.xml CF-Impute-04 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-23-CF-Impute-04-formula.xml if ($NetCashFlowFromFinancingActivitiesContinuing = 0 and not($NetCashFlowFromFinancingActivities = 0)) then ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowFromFinancingActivities - $NetCashFlowFromFinancingActivitiesDiscontinued) else ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowFromFinancingActivitiesContinuing) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-23-CF-Impute-04-formula.xml CF-Impute-05 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-24-CF-Impute-05-formula.xml if ($NetCashFlowFromOperatingActivities = 0) then ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromOperatingActivitiesDiscontinued) else ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivities) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-24-CF-Impute-05-formula.xml CF-Impute-06 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-25-CF-Impute-06-formula.xml if ($NetCashFlowFromInvestingActivities = 0) then ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesDiscontinued) else ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivities) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-25-CF-Impute-06-formula.xml CF-Impute-07 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-26-CF-Impute-07-formula.xml if ($NetCashFlowFromFinancingActivities = 0) then ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesDiscontinued) else ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivities) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-26-CF-Impute-07-formula.xml CF-Impute-08 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-27-CF-Impute-08-formula.xml if ($NetCashFlowDiscontinued = 0) then ($NetCashFlowDiscontinued = $NetCashFlowFromOperatingActivitiesDiscontinued + $NetCashFlowFromInvestingActivitiesDiscontinued + $NetCashFlowFromFinancingActivitiesDiscontinued) else ($NetCashFlowDiscontinued = $NetCashFlowDiscontinued) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-27-CF-Impute-08-formula.xml CF-Impute-09 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-28-CF-Impute-09-formula.xml if ($NetCashFlowContinuing = 0 and not($NetCashFlow =0)) then ($NetCashFlowContinuing = $NetCashFlow - $NetCashFlowDiscontinued - $ExchangeGainsLosses) else ($NetCashFlowContinuing = $NetCashFlowContinuing) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-28-CF-Impute-09-formula.xml CF-Impute-09B http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-96-CF-Impute-09B-formula.xml if ($NetCashFlowContinuing = 0 and not($NetCashFlow =0)) then ($NetCashFlowContinuing = $NetCashFlow - $NetCashFlowDiscontinued) else ($NetCashFlowContinuing = $NetCashFlowContinuing) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-96-CF-Impute-09B-formula.xml CF-Impute-10 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-29-CF-Impute-10-formula.xml if ($NetCashFlow = 0 and not($NetCashFlowContinuing =0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued + $ExchangeGainsLosses) else ($NetCashFlow = $NetCashFlow) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-29-CF-Impute-10-formula.xml CF-Impute-10B http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-97-CF-Impute-10B-formula.xml if ($NetCashFlow = 0 and not($NetCashFlowContinuing =0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued) else ($NetCashFlow = $NetCashFlow) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-97-CF-Impute-10B-formula.xml CF-Impute-11 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-30-CF-Impute-11-formula.xml if ($NetCashFlowFromInvestingActivitiesContinuing = 0 and not($NetCashFlowFromOperatingActivitiesContinuing =0) and not($NetCashFlowFromFinancingActivitiesContinuing =0) and not ($NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) = 0)) then ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing)) else ($NetCashFlowFromInvestingActivitiesContinuing = $NetCashFlowFromInvestingActivitiesContinuing) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-30-CF-Impute-11-formula.xml CF-Impute-12 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-31-CF-Impute-12-formula.xml if ($NetCashFlowFromFinancingActivitiesContinuing = 0 and not($NetCashFlowFromOperatingActivitiesContinuing = 0) and not($NetCashFlowFromInvestingActivitiesContinuing = 0) and not(($NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) = 0))) then ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowContinuing - ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing)) else ($NetCashFlowFromFinancingActivitiesContinuing = $NetCashFlowFromFinancingActivitiesContinuing) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-31-CF-Impute-12-formula.xml CF-Impute-13 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-32-CF-Impute-13-formula.xml if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromFinancingActivities = 0) and not($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses) = 0)) then ($NetCashFlowFromInvestingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses)) else ($NetCashFlowFromInvestingActivities =$NetCashFlowFromInvestingActivities) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-32-CF-Impute-13-formula.xml CF-Impute-13B http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-98-CF-Impute-13B-formula.xml if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromFinancingActivities = 0) and not($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromInvestingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromFinancingActivities)) else ($NetCashFlowFromInvestingActivities =$NetCashFlowFromInvestingActivities) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-98-CF-Impute-13B-formula.xml CF-Impute-14 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-33-CF-Impute-14-formula.xml if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromInvestingActivities = 0) and not ($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses) = 0)) then ($NetCashFlowFromFinancingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $ExchangeGainsLosses)) else ($NetCashFlowFromFinancingActivities =$NetCashFlowFromFinancingActivities) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-33-CF-Impute-14-formula.xml CF-Impute-14B http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-99-CF-Impute-14B-formula.xml if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromInvestingActivities = 0) and not ($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromFinancingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities)) else ($NetCashFlowFromFinancingActivities =$NetCashFlowFromFinancingActivities) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-99-CF-Impute-14B-formula.xml CF-Impute-15 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-34-CF-Impute-15-formula.xml if ($NetCashFlowContinuing = 0) then ($NetCashFlowContinuing = $NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) else ($NetCashFlowContinuing =$NetCashFlowContinuing) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-34-CF-Impute-15-formula.xml CF-Impute-16 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-35-CF-Impute-16-formula.xml if ($NetCashFlowFromOperatingActivities = 0 and not($NetCashFlowFromOperatingActivitiesContinuing = 0) and $NetCashFlowFromOperatingActivitiesDiscontinued = 0) then ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivitiesContinuing) else ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivities) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-35-CF-Impute-16-formula.xml CF-Impute-17 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-36-CF-Impute-17-formula.xml if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromInvestingActivitiesContinuing = 0) and $NetCashFlowFromInvestingActivitiesDiscontinued = 0) then ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivitiesContinuing) else ($NetCashFlowFromInvestingActivities = $NetCashFlowFromInvestingActivities) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-36-CF-Impute-17-formula.xml CF-Impute-18 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-37-CF-Impute-18-formula.xml if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromFinancingActivitiesContinuing = 0) and $NetCashFlowFromFinancingActivitiesDiscontinued = 0) then ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivitiesContinuing) else ($NetCashFlowFromFinancingActivities = $NetCashFlowFromFinancingActivities) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-37-CF-Impute-18-formula.xml CF-Impute-19 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-38-CF-Impute-19-formula.xml if ($NetCashFlow = 0 and not($NetCashFlowContinuing = 0) and $NetCashFlowDiscontinued = 0 and $NetCashFlowFromOperatingActivitiesDiscontinued = 0 and $NetCashFlowFromInvestingActivitiesDiscontinued = 0 and $NetCashFlowFromFinancingActivitiesDiscontinued = 0 and $ExchangeGainsLosses = 0) then ($NetCashFlow = $NetCashFlowContinuing) else ($NetCashFlow = $NetCashFlow) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-38-CF-Impute-19-formula.xml CF-Impute-20 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-39-CF-Impute-20-formula.xml if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses) else ($NetCashFlow = $NetCashFlow) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-39-CF-Impute-20-formula.xml CF-Impute-20B http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-100-CF-Impute-20B-formula.xml if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) else ($NetCashFlow = $NetCashFlow) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-100-CF-Impute-20B-formula.xml CF-Impute-21 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-40-CF-Impute-21-formula.xml if ($NetCashFlow = 0 and not($NetCashFlowContinuing = 0) and not($NetCashFlowDiscontinued = 0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued + $ExchangeGainsLosses) else ($NetCashFlow = $NetCashFlow) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-40-CF-Impute-21-formula.xml CF-Impute-21B http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-101-CF-Impute-21B-formula.xml if ($NetCashFlow = 0 and not($NetCashFlowContinuing = 0) and not($NetCashFlowDiscontinued = 0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued) else ($NetCashFlow = $NetCashFlow) Cash flow statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-101-CF-Impute-21B-formula.xml CI-Impute-01 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-65-CI-Impute-01-formula.xml if ($ComprehensiveIncomeLossAttributableToParent = 0 and $ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLoss = 0)) then ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLoss) else ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLossAttributableToParent) Comprehensive income Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-65-CI-Impute-01-formula.xml CI-Impute-02 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-66-CI-Impute-02-formula.xml if ($ComprehensiveIncomeLossAttributableToParent = 0 and not($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0) and not($ComprehensiveIncomeLoss = 0)) then ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLoss - $ComprehensiveIncomeLossAttributableToNoncontrollingInterest) else ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLossAttributableToParent) Comprehensive income Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-66-CI-Impute-02-formula.xml CI-Impute-03 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-67-CI-Impute-03-formula.xml if ($ComprehensiveIncomeLoss = 0 and not($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0) and not($ComprehensiveIncomeLossAttributableToParent = 0)) then ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLossAttributableToParent + $ComprehensiveIncomeLossAttributableToNoncontrollingInterest) else ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLoss) Comprehensive income Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-67-CI-Impute-03-formula.xml CI-Impute-04 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-68-CI-Impute-04-formula.xml if ($ComprehensiveIncomeLoss = 0 and $ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLossAttributableToParent = 0)) then ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLossAttributableToParent) else ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLoss) Comprehensive income Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-68-CI-Impute-04-formula.xml CI-Impute-05 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-69-CI-Impute-05-formula.xml if ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLoss = 0) and not($ComprehensiveIncomeLossAttributableToParent = 0)) then ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = $ComprehensiveIncomeLoss - $ComprehensiveIncomeLossAttributableToParent) else ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = $ComprehensiveIncomeLossAttributableToNoncontrollingInterest) Comprehensive income Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-69-CI-Impute-05-formula.xml CI-Impute-06 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-70-CI-Impute-06-formula.xml if ($ComprehensiveIncomeLoss = 0 and $ComprehensiveIncomeLossAttributableToParent = 0 and $ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and $OtherComprehensiveIncomeLoss = 0) then ($ComprehensiveIncomeLoss = $NetIncomeLoss) else ($ComprehensiveIncomeLoss = $ComprehensiveIncomeLoss) Comprehensive income Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-70-CI-Impute-06-formula.xml CI-Impute-07 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-71-CI-Impute-07-formula.xml if ($OtherComprehensiveIncomeLoss = 0 and not($ComprehensiveIncomeLoss = 0)) then ($OtherComprehensiveIncomeLoss = $ComprehensiveIncomeLoss - $NetIncomeLoss) else ($OtherComprehensiveIncomeLoss = $OtherComprehensiveIncomeLoss) Comprehensive income Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-71-CI-Impute-07-formula.xml CI-Impute-08 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-72-CI-Impute-08-formula.xml if ($ComprehensiveIncomeLossAttributableToParent = 0 and $ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLoss = 0)) then ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLoss) else ($ComprehensiveIncomeLossAttributableToParent = $ComprehensiveIncomeLossAttributableToParent) Comprehensive income Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-72-CI-Impute-08-formula.xml CI-Impute-09 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-73-CI-Impute-09-formula.xml if ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and not($ComprehensiveIncomeLossAttributableToParent = 0) and not($ComprehensiveIncomeLoss = 0)) then ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = $ComprehensiveIncomeLoss - $ComprehensiveIncomeLossAttributableToParent) else ($ComprehensiveIncomeLossAttributableToNoncontrollingInterest = $ComprehensiveIncomeLossAttributableToNoncontrollingInterest) Comprehensive income Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-73-CI-Impute-09-formula.xml IS-Impute-01 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-41-IS-Impute-01-formula.xml if ($IncomeTaxExpenseBenefit = 0 and (not($IncomeTaxExpenseBenefitCurrent = 0) or not($IncomeTaxExpenseBenefitDeferred = 0))) then ($IncomeTaxExpenseBenefit = $IncomeTaxExpenseBenefitCurrent + $IncomeTaxExpenseBenefitDeferred) else ($IncomeTaxExpenseBenefit = $IncomeTaxExpenseBenefit) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-41-IS-Impute-01-formula.xml IS-Impute-02 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-42-IS-Impute-02-formula.xml if ($NetIncomeLossAttributableToParent = 0 and not($NetIncomeLossAvailableToCommonStockholdersBasic = 0) and $PreferredStockDividendsAndOtherAdjustments = 0) then ($NetIncomeLossAttributableToParent = $NetIncomeLossAvailableToCommonStockholdersBasic) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-42-IS-Impute-02-formula.xml IS-Impute-03 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-43-IS-Impute-03-formula.xml if ($NetIncomeLossAvailableToCommonStockholdersBasic = 0 and $PreferredStockDividendsAndOtherAdjustments = 0 and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAttributableToParent) else ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAvailableToCommonStockholdersBasic) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-43-IS-Impute-03-formula.xml IS-Impute-04 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-44-IS-Impute-04-formula.xml if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-44-IS-Impute-04-formula.xml IS-Impute-05 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-45-IS-Impute-05-formula.xml if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($NetIncomeLoss = 0) and $IncomeLossFromDiscontinuedOperationsNetOfTax = 0 and $ExtraordinaryItemsOfIncomeExpenseNetOfTax = 0) then ($IncomeLossFromContinuingOperationsAfterTax = $NetIncomeLoss) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-45-IS-Impute-05-formula.xml IS-Impute-06 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-46-IS-Impute-06-formula.xml if ($NetIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and not($IncomeLossFromDiscontinuedOperationsNetOfTax = 0)) then ($NetIncomeLoss = $IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax) else ($NetIncomeLoss = $NetIncomeLoss) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-46-IS-Impute-06-formula.xml IS-Impute-07 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-47-IS-Impute-07-formula.xml if ($NetIncomeLoss = 0 and $NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLoss = $NetIncomeLossAttributableToParent) else ($NetIncomeLoss = $NetIncomeLoss) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-47-IS-Impute-07-formula.xml IS-Impute-08 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-48-IS-Impute-08-formula.xml if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and $IncomeTaxExpenseBenefit = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-48-IS-Impute-08-formula.xml IS-Impute-09 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-49-IS-Impute-09-formula.xml if ($NetIncomeLoss = 0 and not($NetIncomeLossAttributableToParent = 0) and not($NetIncomeLossAttributableToNoncontrollingInterest = 0)) then ($NetIncomeLoss = $NetIncomeLossAttributableToParent + $NetIncomeLossAttributableToNoncontrollingInterest) else ($NetIncomeLoss = $NetIncomeLoss) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-49-IS-Impute-09-formula.xml IS-Impute-091 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-111-IS-Impute-091-formula.xml if (($IndirectOperatingNonoperatingCostsExpenses = 0) and not($GrossProfit = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IndirectOperatingNonoperatingCostsExpenses = $GrossProfit - $IncomeLossFromContinuingOperationsBeforeTax) else ($IndirectOperatingNonoperatingCostsExpenses = $IndirectOperatingNonoperatingCostsExpenses) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-111-IS-Impute-091-formula.xml IS-Impute-092 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-112-IS-Impute-092-formula.xml if ($Revenues = 0 and not($GrossProfit = 0) and not($CostOfRevenue = 0)) then ($Revenues = $GrossProfit + $CostOfRevenue) else ($Revenues = $Revenues) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-112-IS-Impute-092-formula.xml IS-Impute-10 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-50-IS-Impute-10-formula.xml if ($NetIncomeLossAttributableToParent = 0 and not($NetIncomeLossAttributableToNoncontrollingInterest = 0) and not($NetIncomeLoss = 0)) then ($NetIncomeLossAttributableToParent = $NetIncomeLoss - $NetIncomeLossAttributableToNoncontrollingInterest) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-50-IS-Impute-10-formula.xml IS-Impute-101 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-92-IS-Impute-101-formula.xml if ($IncomeLossFromContinuingOperationsBeforeTax = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $Revenues - $CostsAndExpenses) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-92-IS-Impute-101-formula.xml IS-Impute-102 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-93-IS-Impute-102-formula.xml if ($CostsAndExpenses = 0 and not($Revenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($CostsAndExpenses = $Revenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($CostsAndExpenses = $CostsAndExpenses) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-93-IS-Impute-102-formula.xml IS-Impute-11 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-51-IS-Impute-11-formula.xml if ($NetIncomeLossAvailableToCommonStockholdersBasic = 0 and not($PreferredStockDividendsAndOtherAdjustments = 0) and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAttributableToParent - $PreferredStockDividendsAndOtherAdjustments) else ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAvailableToCommonStockholdersBasic) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-51-IS-Impute-11-formula.xml IS-Impute-12 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-52-IS-Impute-12-formula.xml if ($NetIncomeLossAttributableToParent = 0 and $NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLoss = 0)) then ($NetIncomeLossAttributableToParent = $NetIncomeLoss) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-52-IS-Impute-12-formula.xml IS-Impute-123 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-118-IS-Impute-123-formula.xml if ($OperatingExpenses = 0 and not($OperatingIncomeLoss = 0) and $OtherOperatingIncomeExpenses = 0) then ($OperatingExpenses = $GrossProfit - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-118-IS-Impute-123-formula.xml IS-Impute-13 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-53-IS-Impute-13-formula.xml if ($PreferredStockDividendsAndOtherAdjustments = 0 and not($NetIncomeLossAttributableToParent = 0) and not( $NetIncomeLossAvailableToCommonStockholdersBasic = 0)) then ($PreferredStockDividendsAndOtherAdjustments = $NetIncomeLossAttributableToParent - $NetIncomeLossAvailableToCommonStockholdersBasic) else ($PreferredStockDividendsAndOtherAdjustments = $PreferredStockDividendsAndOtherAdjustments) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-53-IS-Impute-13-formula.xml IS-Impute-14 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-54-IS-Impute-14-formula.xml if ($NetIncomeLossAvailableToCommonStockholdersBasic = 0 and $PreferredStockDividendsAndOtherAdjustments = 0 and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAttributableToParent) else ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAvailableToCommonStockholdersBasic) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-54-IS-Impute-14-formula.xml IS-Impute-15 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-55-IS-Impute-15-formula.xml if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($NetIncomeLoss = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $NetIncomeLoss - $IncomeLossFromDiscontinuedOperationsNetOfTax) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-55-IS-Impute-15-formula.xml IS-Impute-16 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-56-IS-Impute-16-formula.xml if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-56-IS-Impute-16-formula.xml IS-Impute-17 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-57-IS-Impute-17-formula.xml if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossBeforeEquityMethodInvestments = 0) and not($IncomeLossFromEquityMethodInvestments = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossBeforeEquityMethodInvestments + $IncomeLossFromEquityMethodInvestments) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-57-IS-Impute-17-formula.xml IS-Impute-18 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-58-IS-Impute-18-formula.xml if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax + $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-58-IS-Impute-18-formula.xml IS-Impute-19 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-59-IS-Impute-19-formula.xml if ($IncomeLossBeforeEquityMethodInvestments = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0) and not($IncomeLossFromEquityMethodInvestments = 0)) then ($IncomeLossBeforeEquityMethodInvestments = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeLossFromEquityMethodInvestments) else ($IncomeLossBeforeEquityMethodInvestments = $IncomeLossBeforeEquityMethodInvestments) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-59-IS-Impute-19-formula.xml IS-Impute-20 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-60-IS-Impute-20-formula.xml if ($NonoperatingIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsBeforeTax= 0) and not($OperatingIncomeLoss = 0)) then ($NonoperatingIncomeLoss = $IncomeLossFromContinuingOperationsBeforeTax - $OperatingIncomeLoss) else ($NonoperatingIncomeLoss = $NonoperatingIncomeLoss) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-60-IS-Impute-20-formula.xml IS-Impute-200 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-108-IS-Impute-200-formula.xml if ($NonoperatingIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsBeforeTax= 0) and not($OperatingIncomeLoss = 0)) then ($NonoperatingIncomeLoss = $IncomeLossFromContinuingOperationsBeforeTax - $OperatingIncomeLoss) else ($NonoperatingIncomeLoss = $NonoperatingIncomeLoss) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-108-IS-Impute-200-formula.xml IS-Impute-202 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-107-IS-Impute-202-formula.xml if ($BenefitsCostsExpenses = 0 and not($Revenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($BenefitsCostsExpenses = $Revenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($BenefitsCostsExpenses = $BenefitsCostsExpenses) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-107-IS-Impute-202-formula.xml IS-Impute-21 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-61-IS-Impute-21-formula.xml if ($GrossProfit = 0 and not($Revenues = 0) and not($CostOfRevenue = 0)) then ($GrossProfit = $Revenues - $CostOfRevenue) else ($GrossProfit = $GrossProfit) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-61-IS-Impute-21-formula.xml IS-Impute-22 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-62-IS-Impute-22-formula.xml if ($OperatingExpenses = 0 and not($OperatingIncomeLoss = 0)) then ($OperatingExpenses = $GrossProfit - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-62-IS-Impute-22-formula.xml IS-Impute-23 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-63-IS-Impute-23-formula.xml if ($CostOfRevenue = 0 and not($Revenues = 0) and not($GrossProfit = 0)) then ($CostOfRevenue = $Revenues - $GrossProfit) else ($CostOfRevenue = $CostOfRevenue) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-63-IS-Impute-23-formula.xml IS-Impute-24 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-64-IS-Impute-24-formula.xml if ($NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLoss = 0) and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLoss - $NetIncomeLossAttributableToParent) else ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLossAttributableToNoncontrollingInterest) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-64-IS-Impute-24-formula.xml IS-Impute-55 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-90-IS-Impute-55-formula.xml if ($OperatingAndNonoperatingRevenues = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($OperatingAndNonoperatingRevenues = $IncomeLossFromContinuingOperationsBeforeTax + $OperatingAndNonoperatingCostsAndExpenses) else ($OperatingAndNonoperatingRevenues = $OperatingAndNonoperatingRevenues) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-90-IS-Impute-55-formula.xml IS-Impute-56 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-91-IS-Impute-56-formula.xml if ($OperatingAndNonoperatingCostsAndExpenses = 0 and not($OperatingAndNonoperatingRevenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($OperatingAndNonoperatingCostsAndExpenses = $OperatingAndNonoperatingRevenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($OperatingAndNonoperatingCostsAndExpenses = $OperatingAndNonoperatingCostsAndExpenses) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-91-IS-Impute-56-formula.xml IS-Impute-64 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-103-IS-Impute-64-formula.xml if ($NonoperatingIncomeLoss = 0 and not($Revenues =0) and not($OperatingExpenses =0)) then ($NonoperatingIncomeLoss = $IncomeLossFromContinuingOperationsBeforeTax - $Revenues + $OperatingExpenses) else ($NonoperatingIncomeLoss = $NonoperatingIncomeLoss) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-103-IS-Impute-64-formula.xml IS-Impute-73 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-86-IS-Impute-73-formula.xml if ($OperatingExpenses = 0 and not($Revenues = 0) and not($OperatingIncomeLoss = 0)) then ($OperatingExpenses = $Revenues - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-86-IS-Impute-73-formula.xml IS-Impute-74 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-87-IS-Impute-74-formula.xml if ($Revenues = 0 and not($OperatingExpenses = 0) and not($OperatingIncomeLoss = 0)) then ($Revenues = $OperatingIncomeLoss + $OperatingExpenses) else ($Revenues = $Revenues) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-87-IS-Impute-74-formula.xml IS-Impute-75 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-88-IS-Impute-75-formula.xml if ($OperatingIncomeLoss = 0 and not($Revenues = 0) and not($OperatingExpenses = 0)) then ($OperatingIncomeLoss = $Revenues - $OperatingExpenses) else ($OperatingIncomeLoss = $OperatingIncomeLoss) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-88-IS-Impute-75-formula.xml IS-Impute-77 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-74-IS-Impute-77-formula.xml if ($ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = 0) then ($ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = $PreferredStockDividendsAndOtherAdjustments + $UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic) else ($ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = $ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-74-IS-Impute-77-formula.xml IS-Impute-80 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-106-IS-Impute-80-formula.xml if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and not($IncomeLossFromEquityMethodInvestments = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax + $IncomeTaxExpenseBenefit - $IncomeLossFromEquityMethodInvestments) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-106-IS-Impute-80-formula.xml IS-Impute-86 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-105-IS-Impute-86-formula.xml if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromEquityMethodInvestments = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit + $IncomeLossFromEquityMethodInvestments) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-105-IS-Impute-86-formula.xml IS-Impute-88 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-81-IS-Impute-88-formula.xml if ($IncomeLossFromDiscontinuedOperationsNetOfTax = 0) then ($IncomeLossFromDiscontinuedOperationsNetOfTax = $IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut + $IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal + $IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal + $IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal) else ($IncomeLossFromDiscontinuedOperationsNetOfTax = $IncomeLossFromDiscontinuedOperationsNetOfTax) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-81-IS-Impute-88-formula.xml IS-Impute-89 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-82-IS-Impute-89-formula.xml if ($NetIncomeLossAttributableToNoncontrollingInterest = 0) then ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLossAttributableToNonredeemableNoncontrollingInterest + $NetIncomeLossAttributableToRedeemableNoncontrollingInterest) else ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLossAttributableToNoncontrollingInterest) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-82-IS-Impute-89-formula.xml IS-Impute-93 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-83-IS-Impute-93-formula.xml if ($OperatingIncomeLoss = 0 and not($Revenues = 0) and not($CostsAndExpenses = 0)) then ($OperatingIncomeLoss = $Revenues - $CostsAndExpenses) else ($OperatingIncomeLoss = $OperatingIncomeLoss) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-83-IS-Impute-93-formula.xml IS-Impute-94 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-84-IS-Impute-94-formula.xml if ($CostsAndExpenses = 0 and not($Revenues = 0) and not($OperatingIncomeLoss = 0)) then ($CostsAndExpenses = $Revenues - $OperatingIncomeLoss) else ($CostsAndExpenses = $CostsAndExpenses) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-84-IS-Impute-94-formula.xml IS-Impute-95 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-85-IS-Impute-95-formula.xml if ($Revenues = 0 and not($CostsAndExpenses = 0) and not($OperatingIncomeLoss = 0)) then ($Revenues = $CostsAndExpenses + $OperatingIncomeLoss) else ($Revenues = $Revenues) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-85-IS-Impute-95-formula.xml IS-InterestBased-Impute-101 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-75-IS-InterestBased-Impute-101-formula.xml if (($InterestIncomeExpenseAfterProvisionForLosses = 0) and not($InterestIncomeExpenseOperatingNet = 0) and not($ProvisionForLoanLeaseAndOtherLosses = 0)) then ($InterestIncomeExpenseAfterProvisionForLosses = $InterestIncomeExpenseOperatingNet - $ProvisionForLoanLeaseAndOtherLosses) else ($InterestIncomeExpenseAfterProvisionForLosses = $InterestIncomeExpenseAfterProvisionForLosses) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-75-IS-InterestBased-Impute-101-formula.xml IS-InterestBased-Impute-102 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-76-IS-InterestBased-Impute-102-formula.xml if (($ProvisionForLoanLeaseAndOtherLosses = 0) and not($InterestIncomeExpenseAfterProvisionForLosses = 0) and not($InterestIncomeExpenseOperatingNet = 0)) then ($ProvisionForLoanLeaseAndOtherLosses = $InterestIncomeExpenseOperatingNet - $InterestIncomeExpenseAfterProvisionForLosses) else ($ProvisionForLoanLeaseAndOtherLosses = $ProvisionForLoanLeaseAndOtherLosses) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-76-IS-InterestBased-Impute-102-formula.xml IS-InterestBased-Impute-103 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-77-IS-InterestBased-Impute-103-formula.xml if (($InterestAndDividendIncomeOperating = 0) and not($InterestExpenseOperating = 0) and not($InterestIncomeExpenseOperatingNet = 0)) then ($InterestAndDividendIncomeOperating = $InterestIncomeExpenseOperatingNet + $InterestExpenseOperating) else ($InterestAndDividendIncomeOperating = $InterestAndDividendIncomeOperating) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-77-IS-InterestBased-Impute-103-formula.xml IS-InterestBased-Impute-104 http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-104-IS-InterestBased-Impute-104-formula.xml if (($InterestIncomeExpenseAfterProvisionForLosses = 0) and not($InterestIncomeExpenseOperatingNet = 0) and $ProvisionForLoanLeaseAndOtherLosses = 0) then ($InterestIncomeExpenseAfterProvisionForLosses = $InterestIncomeExpenseOperatingNet) else ($InterestIncomeExpenseAfterProvisionForLosses = $InterestIncomeExpenseAfterProvisionForLosses) Income statement Thu, 6 May 2021 11:40:19 GMT http://accounting.auditchain.finance/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-104-IS-InterestBased-Impute-104-formula.xml