Business Rules Summary

Assertions Summary

Defined Executed Pass Fail
Existence assertions 1 1 1 0
Value assertions 27 56 56 0
Consistency assertions 0 0 0 0
Total all assertions 28 57 57 0

Formulae Summary

Defined Executed Facts created
Formulae 0 0 0

Calculations Summary

Defined Executed Pass Inconsistent
Calculations 8 55 55 0

Reporting Entity Specific Rules Summary

Defined Executed Pass Inconsistent
Reporting Entity Specific Rules 14 84 84 0

Total Validations Summary

Severity Signal Count
ERROR   0
WARNING   0
REVIEW   0
INCONSISTENCY 0
BEST PRACTICE   0
INFORMATION   0
XBRL Cloud: Business Report
Component: (Network and Table)
Network
1110 - Statement - Statement of Financial Position, Classified
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/StatementOfFinancialPositionClassified)
Table Statement of Financial Position, Classified [Table]

XBRL Calculations

Network
1110 - Statement - Statement of Financial Position, Classified
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/StatementOfFinancialPositionClassified)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Assets, Total [Roll Up]
Current Assets, Total [Roll Up]
Cash and Cash Equivalents 1,000  + 1,000  1,000  DR INF
Receivables, Net, Current 1,000  + 1,000  1,000  DR INF
Inventory 1,000  + 1,000  1,000  DR INF
Prepaid Expenses 500  + 500  500  DR INF
Investments, at Cost 500  + 500  500  DR INF
Other Current Assets 1,000  + 1,000  1,000  DR INF
Current Assets, Total 5,000  + 5,000  5,000  DR INF OK
 
Noncurrent Assets, Total [Roll Up]
Property, Plant, and Equipment, Net, Total 4,000  + 4,000  4,000  DR INF
Investment in Affiliates 0  + 0  0  DR INF
Receivables, Net, Noncurrent 0  + 0  0  DR INF
Other Noncurrent Assets 3,000  + 3,000  3,000  DR INF
Noncurrent Assets, Total 7,000  + 7,000  7,000  DR INF OK
 
Assets, Total 12,000  12,000  12,000  DR INF OK
 
Network
1110 - Statement - Statement of Financial Position, Classified
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/StatementOfFinancialPositionClassified)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Assets, Total [Roll Up]
Current Assets, Total [Roll Up]
Cash and Cash Equivalents 1,000  + 1,000  1,000  DR INF
Receivables, Net, Current 1,000  + 1,000  1,000  DR INF
Inventory 1,000  + 1,000  1,000  DR INF
Prepaid Expenses 500  + 500  500  DR INF
Investments, at Cost 500  + 500  500  DR INF
Other Current Assets 1,000  + 1,000  1,000  DR INF
Current Assets, Total 5,000  + 5,000  5,000  DR INF OK
 
Noncurrent Assets, Total [Roll Up]
Property, Plant, and Equipment, Net, Total 4,000  + 4,000  4,000  DR INF
Investment in Affiliates 0  + 0  0  DR INF
Receivables, Net, Noncurrent 0  + 0  0  DR INF
Other Noncurrent Assets 1,000  + 1,000  1,000  DR INF
Noncurrent Assets, Total 5,000  + 5,000  5,000  DR INF OK
 
Assets, Total 10,000  10,000  10,000  DR INF OK
 
Network
1110 - Statement - Statement of Financial Position, Classified
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/StatementOfFinancialPositionClassified)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Liabilities and Net Assets/Equity, Total [Roll Up]
Liabilities, Total [Roll Up]
Current Liabilities, Total [Roll Up]
Payables from Exchange Transactions 3,000  + 3,000  3,000  CR INF
Long-Term Debt, Current 1,000  + 1,000  1,000  CR INF
Other Current Liabilities 1,000  + 1,000  1,000  CR INF
Current Liabilities, Total 5,000  + 5,000  5,000  CR INF OK
 
Noncurrent Liabilities, Total [Roll Up]
Long-Term Debt, Noncurrent 500  + 500  500  CR INF
Other Noncurrent Liabilities 500  + 500  500  CR INF
Noncurrent Liabilities, Total 1,000  + 1,000  1,000  CR INF OK
 
Liabilities, Total 6,000  + 6,000  6,000  CR INF OK
 
Net Assets [Roll Up]
Controlling Interest [Roll Up]
Share Capital 1,000  + 1,000  1,000  CR INF
Reserves 2,000  + 2,000  2,000  CR INF
Accumulated Surpluses (Deficits) 1,000  + 1,000  1,000  CR INF
Controlling Interest 4,000  + 4,000  4,000  CR INF OK
 
Noncontrolling Interest 2,000  + 2,000  2,000  CR INF
Net Assets 6,000  + 6,000  6,000  CR INF OK
 
Liabilities and Net Assets/Equity, Total 12,000  12,000  12,000  CR INF OK
 
Network
1110 - Statement - Statement of Financial Position, Classified
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/StatementOfFinancialPositionClassified)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Liabilities and Net Assets/Equity, Total [Roll Up]
Liabilities, Total [Roll Up]
Current Liabilities, Total [Roll Up]
Payables from Exchange Transactions 3,000  + 3,000  3,000  CR INF
Long-Term Debt, Current 1,000  + 1,000  1,000  CR INF
Other Current Liabilities 1,000  + 1,000  1,000  CR INF
Current Liabilities, Total 5,000  + 5,000  5,000  CR INF OK
 
Noncurrent Liabilities, Total [Roll Up]
Long-Term Debt, Noncurrent 500  + 500  500  CR INF
Other Noncurrent Liabilities 500  + 500  500  CR INF
Noncurrent Liabilities, Total 1,000  + 1,000  1,000  CR INF OK
 
Liabilities, Total 6,000  + 6,000  6,000  CR INF OK
 
Net Assets [Roll Up]
Controlling Interest [Roll Up]
Share Capital 1,000  + 1,000  1,000  CR INF
Reserves 1,000  + 1,000  1,000  CR INF
Accumulated Surpluses (Deficits) 1,000  + 1,000  1,000  CR INF
Controlling Interest 3,000  + 3,000  3,000  CR INF OK
 
Noncontrolling Interest 1,000  + 1,000  1,000  CR INF
Net Assets 4,000  + 4,000  4,000  CR INF OK
 
Liabilities and Net Assets/Equity, Total 10,000  10,000  10,000  CR INF OK
 
Network
1110 - Statement - Statement of Financial Position, Classified
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/StatementOfFinancialPositionClassified)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2018-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Net Assets [Roll Up]
Controlling Interest [Roll Up]
Share Capital 1,000  + 1,000  1,000  CR INF
Reserves 0  + 0  0  CR INF
Accumulated Surpluses (Deficits) 0  + 0  0  CR INF
Controlling Interest 1,000  + 1,000  1,000  CR INF OK
 
Noncontrolling Interest 0  + 0  0  CR INF
Net Assets 1,000  + 1,000  1,000  CR INF OK
 
Component: (Network and Table)
Network
1160 - Statement - Classes of Share Capital (Parenthetical)
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/ClassesOfCommonStockSchedule)
Table Share Capital, by Class [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 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)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
2 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)
Pass $VARIABLE_Total = sum($VARIABLE_Each)

Member Aggregation Computations

Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Line Item Share Capital
Label Rendered Reported Calculated Balance Decimals Message
All Classes of Common Stock [Member] [Member Aggregation]
Class A Common Stock [Member] 500  + 500  500  INF
Class B Common Stock [Member] 500  + 500  500  INF
All Classes of Common Stock [Member] 1,000  + 1,000  1,000  INF OK
 
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Line Item Share Capital
Label Rendered Reported Calculated Balance Decimals Message
All Classes of Common Stock [Member] [Member Aggregation]
Class A Common Stock [Member] 500  + 500  500  INF
Class B Common Stock [Member] 500  + 500  500  INF
All Classes of Common Stock [Member] 1,000  + 1,000  1,000  INF OK
 
Component: (Network and Table)
Network
1211 - Statement - Statement of Financial Performance, by Function
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/StatementOfFinancialPerformanceByFunction)
Table Statement of Financial Performance, by Function [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
(ASSERTION_IPSAS_Complex_BB-Part-1_IncomeStatementSchedule)
Pass $SurplusDeficit = ($Taxes + $FeesFinesPenaltiesAndLicenses + $RevenueFromExchangeTransactions - ($GeneralPublicServices + $Defense + $EconomicAffairs + $FinanceCosts) - $ShareSurplusDeficitEquityMethodAssociatesJointVentures + $GainLossFromDiscontinuedOperations)
2 BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
(ASSERTION_IPSAS_Complex_BB-Part-1_IncomeStatementSchedule)
Pass $SurplusDeficit = ($Taxes + $FeesFinesPenaltiesAndLicenses + $RevenueFromExchangeTransactions - ($GeneralPublicServices + $Defense + $EconomicAffairs + $FinanceCosts) - $ShareSurplusDeficitEquityMethodAssociatesJointVentures + $GainLossFromDiscontinuedOperations)

XBRL Calculations

Network
1211 - Statement - Statement of Financial Performance, by Function
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/StatementOfFinancialPerformanceByFunction)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Surplus (Deficit) [Roll Up]
Surplus (Deficit) from Continuing Operations [Roll Up]
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures [Roll Up]
Revenue [Roll Up]
Taxes 5,000  + 5,000  5,000  CR INF
Fees, Fines, Penalties, and Licenses 1,000  + 1,000  1,000  CR INF
Revenue from Exchange Transactions 1,000  + 1,000  1,000  CR INF
Revenue 7,000  + 7,000  7,000  CR INF OK
 
Expenses [Roll Up]
General Public Services 3,000  + 3,000  3,000  DR INF
Defense 1,000  + 1,000  1,000  DR INF
Economic Affairs 1,000  + 1,000  1,000  DR INF
Finance Costs 1,000  + 1,000  1,000  DR INF
Expenses 6,000  - 6,000  6,000  DR INF OK
 
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures 1,000  + 1,000  1,000  CR INF OK
 
Share of Surplus (Deficit) of Equity Method Associates and Joint Ventures 500  - 500  500  DR INF
Surplus (Deficit) from Continuing Operations 500  + 500  500  CR INF OK
 
Gain (Loss) from Discontinued Operations 0  + 0  0  CR INF
Surplus (Deficit) 500  500  500  CR INF OK
 
Network
1211 - Statement - Statement of Financial Performance, by Function
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/StatementOfFinancialPerformanceByFunction)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Surplus (Deficit) [Roll Up]
Surplus (Deficit) from Continuing Operations [Roll Up]
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures [Roll Up]
Revenue [Roll Up]
Taxes 6,000  + 6,000  6,000  CR INF
Fees, Fines, Penalties, and Licenses 1,000  + 1,000  1,000  CR INF
Revenue from Exchange Transactions 1,000  + 1,000  1,000  CR INF
Revenue 8,000  + 8,000  8,000  CR INF OK
 
Expenses [Roll Up]
General Public Services 8,000  + 8,000  8,000  DR INF
Defense 1,000  + 1,000  1,000  DR INF
Economic Affairs 1,000  + 1,000  1,000  DR INF
Finance Costs 1,000  + 1,000  1,000  DR INF
Expenses 11,000  - 11,000  11,000  DR INF OK
 
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures (3,000) + (3,000) (3,000) CR INF OK
 
Share of Surplus (Deficit) of Equity Method Associates and Joint Ventures 1,000  - 1,000  1,000  DR INF
Surplus (Deficit) from Continuing Operations (4,000) + (4,000) (4,000) CR INF OK
 
Gain (Loss) from Discontinued Operations 0  + 0  0  CR INF
Surplus (Deficit) (4,000) (4,000) (4,000) CR INF OK
 
Network
1290 - Statement - Statement of Financial Performance, Comparison of Budgeted and Actual Amounts
(https://www.ABCCompany.com/company/level4/VarianceAnalysis)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures [Roll Up]
Revenue 7,000  + 7,000  7,000  CR INF
Expenses 6,000  - 6,000  6,000  DR INF
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures 1,000  1,000  1,000  CR INF OK
 
Network
1290 - Statement - Statement of Financial Performance, Comparison of Budgeted and Actual Amounts
(https://www.ABCCompany.com/company/level4/VarianceAnalysis)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures [Roll Up]
Revenue 8,000  + 8,000  8,000  CR INF
Expenses 11,000  - 11,000  11,000  DR INF
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures (3,000) (3,000) (3,000) CR INF OK
 
Component: (Network and Table)
Network
1240 - Statement - Surplus (Deficit) Breakdown by Controlling and Noncontrolling Interest (Parenthetical)
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/SurplusDeficitBreakdown)
Table Surplus (Deficit) Breakdown [Table]

XBRL Calculations

Network
1240 - Statement - Surplus (Deficit) Breakdown by Controlling and Noncontrolling Interest (Parenthetical)
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/SurplusDeficitBreakdown)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Surplus (Deficit) [Roll Up]
Surplus (Deficit) Attributable to Owners of Controlling Entity 400  + 400  400  CR INF
Surplus (Deficit) Attributable to Noncontrolling Interest 100  + 100  100  CR INF
Surplus (Deficit) 500  500  500  CR INF OK
 
Network
1240 - Statement - Surplus (Deficit) Breakdown by Controlling and Noncontrolling Interest (Parenthetical)
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/SurplusDeficitBreakdown)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Surplus (Deficit) [Roll Up]
Surplus (Deficit) Attributable to Owners of Controlling Entity (3,000) + (3,000) (3,000) CR INF
Surplus (Deficit) Attributable to Noncontrolling Interest (1,000) + (1,000) (1,000) CR INF
Surplus (Deficit) (4,000) (4,000) (4,000) CR INF OK
 
Component: (Network and Table)
Network
1290 - Statement - Statement of Financial Performance, Comparison of Budgeted and Actual Amounts
(https://www.ABCCompany.com/company/level4/VarianceAnalysis)
Table Statement of Financial Performance, Comparison of Bugeted and Actual Amounts [Table]

Assertion Report

Existence Assertions

# Label Result Rule
1 RetainedEarningsAccumulatedLosses is required.
(Exists_AccumulatedSurplusesDeficits)
Pass Specified concept(s) exist

XBRL Calculations

Network
1290 - Statement - Statement of Financial Performance, Comparison of Budgeted and Actual Amounts
(https://www.ABCCompany.com/company/level4/VarianceAnalysis)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures [Roll Up]
Revenue 7,000  + 7,000  7,000  CR INF
Expenses 6,000  - 6,000  6,000  DR INF
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures 1,000  1,000  1,000  CR INF OK
 
Network
1290 - Statement - Statement of Financial Performance, Comparison of Budgeted and Actual Amounts
(https://www.ABCCompany.com/company/level4/VarianceAnalysis)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Variance [Member]
Label Rendered Reported Calculated Balance Decimals Message
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures [Roll Up]
Revenue 5  + 5  5  CR INF
Expenses (5,001) - (5,001) (5,001) DR INF
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures 5,006  5,006  5,006  CR INF OK
 
Network
1290 - Statement - Statement of Financial Performance, Comparison of Budgeted and Actual Amounts
(https://www.ABCCompany.com/company/level4/VarianceAnalysis)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Budgeted [Member]
Label Rendered Reported Calculated Balance Decimals Message
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures [Roll Up]
Revenue 7,005  + 7,005  7,005  CR INF
Expenses 999  - 999  999  DR INF
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures 6,006  6,006  6,006  CR INF OK
 
Component: (Network and Table)
Network
1300 - Statement - Changes in Equity, Prior Period Adjustments
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/PriorPeriodAdjustments)
Table Statement of Changes in Equity, Prior Period Adjustments [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 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)
Pass $VARIABLE_Restated = ($VARIABLE_Origional + $VARIABLE_Adjustment1 + $VARIABLE_Adjustment2)
Component: (Network and Table)
Network
1400 - Statement - Changes in Equity
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/StatementOfEquitySchedule)
Table Statement of Changes in Equity [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 BF, Part 2: Changes in Equity Noncontrolling Interest
(ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_NoncontrollingInterest)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 = $VARIABLE_BalanceEnd
2 BF, Part 2: Changes in Equity Noncontrolling Interest
(ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_NoncontrollingInterest)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 = $VARIABLE_BalanceEnd
3 BF, Part 2: Changes in Equity COMMON STOCK
(ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_ShareCapital)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
4 BF, Part 2: Changes in Equity COMMON STOCK
(ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_ShareCapital)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
5 BF, Part 2: Changes in Equity TOTAL
(ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_Equity)
Pass $Equity_Ending = $Equity_Beginning + (($SurplusDeficit) - ($DividendsPaid) + ($GainOnPropertyRevaluation) + ($LossOnRevaluationOfInvestments) + ($ShareCapitalContributions) - ($ShareCapitalDistributions) - ($ExchangeDifferencesOnTranslationOfForiegnOperations) + ($OtherIncreaseDecreaseInEquity))
6 BF, Part 2: Changes in Equity TOTAL
(ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_Equity)
Pass $Equity_Ending = $Equity_Beginning + (($SurplusDeficit) - ($DividendsPaid) + ($GainOnPropertyRevaluation) + ($LossOnRevaluationOfInvestments) + ($ShareCapitalContributions) - ($ShareCapitalDistributions) - ($ExchangeDifferencesOnTranslationOfForiegnOperations) + ($OtherIncreaseDecreaseInEquity))
7 BF, Part 2: Changes in Equity AccumulatedSurplusesDeficits
(ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_AccumulatedSurplusesDeficits)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
8 BF, Part 2: Changes in Equity AccumulatedSurplusesDeficits
(ASSERTION_IPSAS_RollForward_BF_Part2_ChangesInEquity_AccumulatedSurplusesDeficits)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd

XBRL Calculations

Network
1240 - Statement - Surplus (Deficit) Breakdown by Controlling and Noncontrolling Interest (Parenthetical)
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/SurplusDeficitBreakdown)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Surplus (Deficit) [Roll Up]
Surplus (Deficit) Attributable to Owners of Controlling Entity 400  + 400  400  CR INF
Surplus (Deficit) Attributable to Noncontrolling Interest 100  + 100  100  CR INF
Surplus (Deficit) 500  500  500  CR INF OK
 
Network
1240 - Statement - Surplus (Deficit) Breakdown by Controlling and Noncontrolling Interest (Parenthetical)
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/SurplusDeficitBreakdown)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Surplus (Deficit) [Roll Up]
Surplus (Deficit) Attributable to Owners of Controlling Entity (3,000) + (3,000) (3,000) CR INF
Surplus (Deficit) Attributable to Noncontrolling Interest (1,000) + (1,000) (1,000) CR INF
Surplus (Deficit) (4,000) (4,000) (4,000) CR INF OK
 

Roll Forward Computations

Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Accumulated Surpluses (Deficits), Closing Balance [Roll Forward]
Accumulated Surpluses (Deficits), Opening Balance 1,000  + 1,000  1,000  CR INF
Surplus (Deficit) Attributable to Owners of Controlling Entity 400  + 400  400  CR INF
Dividends Paid (1,000) - 1,000  1,000  DR INF
Accumulated Surpluses (Deficits), Other Increase (Decrease) 600  + 600  600  CR INF
Accumulated Surpluses (Deficits), Closing Balance 1,000  + 1,000  1,000  CR INF OK
 
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Accumulated Surpluses (Deficits), Closing Balance [Roll Forward]
Accumulated Surpluses (Deficits), Opening Balance 0  + 0  0  CR INF
Surplus (Deficit) Attributable to Owners of Controlling Entity (3,000) + (3,000) (3,000) CR INF
Dividends Paid (1,000) - 1,000  1,000  DR INF
Accumulated Surpluses (Deficits), Other Increase (Decrease) 5,000  + 5,000  5,000  CR INF
Accumulated Surpluses (Deficits), Closing Balance 1,000  + 1,000  1,000  CR INF OK
 
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Equity, Closing Balance [Roll Forward]
Equity, Opening Balance 4,000  + 4,000  4,000  CR INF
Gain on Property Revaluation 1,000  + 1,000  1,000  CR INF
Loss on Revaluation of Investments 0  + 0  0  CR INF
Exchange Differences on Translation of Foriegn Operations (1,000) - 1,000  1,000  DR INF
Share Capital, Contributions 2,000  + 2,000  2,000  CR INF
Share Capital, Distributions (1,000) - 1,000  1,000  DR INF
Dividends Paid (1,000) - 1,000  1,000  DR INF
Surplus (Deficit) 500  + 500  500  CR INF
Other Increase (Decrease) in Equity 1,500  + 1,500  1,500  CR INF
Equity, Closing Balance 6,000  + 6,000  6,000  CR INF OK
 
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Equity, Closing Balance [Roll Forward]
Equity, Opening Balance 1,000  + 1,000  1,000  CR INF
Gain on Property Revaluation 1,000  + 1,000  1,000  CR INF
Loss on Revaluation of Investments 0  + 0  0  CR INF
Exchange Differences on Translation of Foriegn Operations (1,000) - 1,000  1,000  DR INF
Share Capital, Contributions 3,000  + 3,000  3,000  CR INF
Share Capital, Distributions (2,000) - 2,000  2,000  DR INF
Dividends Paid (1,000) - 1,000  1,000  DR INF
Surplus (Deficit) (4,000) + (4,000) (4,000) CR INF
Other Increase (Decrease) in Equity 7,000  + 7,000  7,000  CR INF
Equity, Closing Balance 4,000  + 4,000  4,000  CR INF OK
 
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Noncontrolling Interest, Closing Balance [Roll Forward]
Noncontrolling Interest, Opening Balance 1,000  + 1,000  1,000  CR INF
Surplus (Deficit) Attributable to Noncontrolling Interest 100  + 100  100  CR INF
Noncontrolling Interest, Other Increase (Decrease) 900  + 900  900  CR INF
Noncontrolling Interest, Closing Balance 2,000  + 2,000  2,000  CR INF OK
 
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Noncontrolling Interest, Closing Balance [Roll Forward]
Noncontrolling Interest, Opening Balance 0  + 0  0  CR INF
Surplus (Deficit) Attributable to Noncontrolling Interest (1,000) + (1,000) (1,000) CR INF
Noncontrolling Interest, Other Increase (Decrease) 2,000  + 2,000  2,000  CR INF
Noncontrolling Interest, Closing Balance 1,000  + 1,000  1,000  CR INF OK
 
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Reserves, Closing Balance [Roll Forward]
Reserves, Opening Balance 1,000  + 1,000  1,000  CR INF
Gain on Property Revaluation 1,000  + 1,000  1,000  CR INF
Loss on Revaluation of Investments 0  + 0  0  CR INF
Exchange Differences on Translation of Foriegn Operations (1,000) - 1,000  1,000  DR INF
Reserves, Other Increase (Decrease) 1,000  + 1,000  1,000  CR INF
Reserves, Closing Balance 2,000  + 2,000  2,000  CR INF OK
 
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Reserves, Closing Balance [Roll Forward]
Reserves, Opening Balance 0  + 0  0  CR INF
Gain on Property Revaluation 1,000  + 1,000  1,000  CR INF
Loss on Revaluation of Investments 0  + 0  0  CR INF
Exchange Differences on Translation of Foriegn Operations (1,000) - 1,000  1,000  DR INF
Reserves, Other Increase (Decrease) 1,000  + 1,000  1,000  CR INF
Reserves, Closing Balance 1,000  + 1,000  1,000  CR INF OK
 
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Share Capital, Closing Balance [Roll Forward]
Share Capital, Opening Balance 1,000  + 1,000  1,000  CR INF
Share Capital, Contributions 2,000  + 2,000  2,000  CR INF
Share Capital, Distributions (1,000) - 1,000  1,000  DR INF
Share Capital, Other Increase (Decrease) (1,000) + (1,000) (1,000) CR INF
Share Capital, Closing Balance 1,000  + 1,000  1,000  CR INF OK
 
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Share Capital, Closing Balance [Roll Forward]
Share Capital, Opening Balance 1,000  + 1,000  1,000  CR INF
Share Capital, Contributions 3,000  + 3,000  3,000  CR INF
Share Capital, Distributions (2,000) - 2,000  2,000  DR INF
Share Capital, Other Increase (Decrease) (1,000) + (1,000) (1,000) CR INF
Share Capital, Closing Balance 1,000  + 1,000  1,000  CR INF OK
 
Component: (Network and Table)
Network
1600 - Statement - Cash Flow Statement, Direct Method
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/CashFlowDirectSchedule)
Table Cash Flow Statement, Direct Method [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 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)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change = $VARIABLE_BalanceEnd
2 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)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change = $VARIABLE_BalanceEnd

XBRL Calculations

Network
1600 - Statement - Cash Flow Statement, Direct Method
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/CashFlowDirectSchedule)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Net Cash Flow [Roll Up]
Net Cash Flow from (used in) Operating Activities [Roll Up]
Proceeds from Taxation 1,000  + 1,000  1,000  DR INF
Payments of Employee Costs (1,000) - 1,000  1,000  CR INF
Payments of Interest (1,000) - 1,000  1,000  CR INF
Net Cash Flow from (used in) Operating Activities (1,000) + (1,000) (1,000) DR INF OK
 
Net Cash Flows from (used in) Investing Activities [Roll Up]
Payments for Purchases of Property, Plant, and Equipment (1,000) - 1,000  1,000  CR INF
Proceeds from Sale of Property, Plant, and Equipment 3,000  + 3,000  3,000  DR INF
Net Cash Flows from (used in) Investing Activities 2,000  + 2,000  2,000  DR INF OK
 
Net Cash Flows from (used in) Financing Activities [Roll Up]
Repayment of Borrowings (3,000) - 3,000  3,000  CR INF
Proceeds from Additional Borrowings 1,000  + 1,000  1,000  DR INF
Net Cash Flows from (used in) Financing Activities (2,000) + (2,000) (2,000) DR INF OK
 
Net Cash Flow (1,000) (1,000) (1,000) DR INF OK
 
Network
1600 - Statement - Cash Flow Statement, Direct Method
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/CashFlowDirectSchedule)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Net Cash Flow [Roll Up]
Net Cash Flow from (used in) Operating Activities [Roll Up]
Proceeds from Taxation 6,000  + 6,000  6,000  DR INF
Payments of Employee Costs (1,000) - 1,000  1,000  CR INF
Payments of Interest (1,000) - 1,000  1,000  CR INF
Net Cash Flow from (used in) Operating Activities 4,000  + 4,000  4,000  DR INF OK
 
Net Cash Flows from (used in) Investing Activities [Roll Up]
Payments for Purchases of Property, Plant, and Equipment (2,000) - 2,000  2,000  CR INF
Proceeds from Sale of Property, Plant, and Equipment 1,000  + 1,000  1,000  DR INF
Net Cash Flows from (used in) Investing Activities (1,000) + (1,000) (1,000) DR INF OK
 
Net Cash Flows from (used in) Financing Activities [Roll Up]
Repayment of Borrowings (1,000) - 1,000  1,000  CR INF
Proceeds from Additional Borrowings 2,000  + 2,000  2,000  DR INF
Net Cash Flows from (used in) Financing Activities 1,000  + 1,000  1,000  DR INF OK
 
Net Cash Flow 4,000  4,000  4,000  DR INF OK
 

Roll Forward Computations

Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance [Roll Forward]
Cash and Cash Equivalents, per Cash Flow Statement, Beginning Balance 1,000  + 1,000  1,000  DR INF
Net Cash Flow (1,000) + (1,000) (1,000) DR INF
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance 0  + 0  0  DR INF OK
 
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance [Roll Forward]
Cash and Cash Equivalents, per Cash Flow Statement, Beginning Balance (3,000) + (3,000) (3,000) DR INF
Net Cash Flow 4,000  + 4,000  4,000  DR INF
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance 1,000  + 1,000  1,000  DR INF OK
 
Component: (Network and Table)
Network
2220 - Disclosure - Property, Plant and Equipment, Net Subclassifications
(https://accounting.auditchain.finance/ipsas/role/support/level4/PropertyPlantAndEquipmentAxisDetails)
Table Property, Plant and Equipment, Net, Subclassifications [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 Details of property, plant, and equipment foots.
(ASSERTION_IPSAS_MemberAggregation_KF-Part-2_PropertyPlantAndEquipmentNet)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
2 Details of property, plant, and equipment foots.
(ASSERTION_IPSAS_MemberAggregation_KF-Part-2_PropertyPlantAndEquipmentNet)
Pass $VARIABLE_Total = sum($VARIABLE_Each)
3 KF, Part 2: Property, Plant and Equipment Roll Forward (Axis/Member approach)
(ASSERTION_IPSAS_RollForward_KF_Part2PropertyPlantAndEquipmentRollForward_Total)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
4 KF, Part 2: Property, Plant and Equipment Roll Forward (Axis/Member approach)
(ASSERTION_IPSAS_RollForward_KF_Part2PropertyPlantAndEquipmentRollForward_Total)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd

XBRL Calculations

Network
2220 - Disclosure - Property, Plant and Equipment, Net Subclassifications
(https://accounting.auditchain.finance/ipsas/role/support/level4/PropertyPlantAndEquipmentAxisDetails)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Subclassification [Axis] All Subclassifications [Member]
Label Rendered Reported Calculated Balance Decimals Message
Property, Plant and Equipment, Net [Roll Up]
Property, Plant and Equipment, Gross 5,000  + 5,000  5,000  DR INF
Accumulated Depreciation 1,000  - 1,000  1,000  CR INF
Property, Plant and Equipment, Net 4,000  4,000  4,000  DR INF OK
 
Network
2220 - Disclosure - Property, Plant and Equipment, Net Subclassifications
(https://accounting.auditchain.finance/ipsas/role/support/level4/PropertyPlantAndEquipmentAxisDetails)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Subclassification [Axis] All Subclassifications [Member]
Label Rendered Reported Calculated Balance Decimals Message
Property, Plant and Equipment, Net [Roll Up]
Property, Plant and Equipment, Gross 5,000  + 5,000  5,000  DR INF
Accumulated Depreciation 1,000  - 1,000  1,000  CR INF
Property, Plant and Equipment, Net 4,000  4,000  4,000  DR INF OK
 

Member Aggregation Computations

Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Line Item Property, Plant and Equipment, Net
Label Rendered Reported Calculated Balance Decimals Message
All Subclassifications [Member] [Member Aggregation]
Land [Member] 1,000  + 1,000  1,000  INF
Buildings [Member] 1,000  + 1,000  1,000  INF
Furniture and Fixtures [Member] 1,000  + 1,000  1,000  INF
Machinery [Member] 1,000  + 1,000  1,000  INF
All Subclassifications [Member] 4,000  + 4,000  4,000  INF OK
 
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Line Item Property, Plant and Equipment, Net
Label Rendered Reported Calculated Balance Decimals Message
All Subclassifications [Member] [Member Aggregation]
Land [Member] 1,000  + 1,000  1,000  INF
Buildings [Member] 1,000  + 1,000  1,000  INF
Furniture and Fixtures [Member] 1,000  + 1,000  1,000  INF
Machinery [Member] 1,000  + 1,000  1,000  INF
All Subclassifications [Member] 4,000  + 4,000  4,000  INF OK
 
Component: (Network and Table)
Network
2221 - Disclosure - Property, Plant, and Equipment, Net Subclassifications (Alternative)
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/PropertyPlantAndEquipmentDetails)
Table Property, Plant and Equipment Components [Table]

XBRL Calculations

Network
2221 - Disclosure - Property, Plant, and Equipment, Net Subclassifications (Alternative)
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/PropertyPlantAndEquipmentDetails)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Property, Plant and Equipment, Net [Roll Up]
Land 1,000  + 1,000  1,000  DR INF
Buildings, Net 1,000  + 1,000  1,000  DR INF
Furniture and Fixtures, Net 1,000  + 1,000  1,000  DR INF
Machinery, Net 1,000  + 1,000  1,000  DR INF
Property, Plant and Equipment, Net 4,000  4,000  4,000  DR INF OK
 
Network
2221 - Disclosure - Property, Plant, and Equipment, Net Subclassifications (Alternative)
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/PropertyPlantAndEquipmentDetails)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Property, Plant and Equipment, Net [Roll Up]
Land 1,000  + 1,000  1,000  DR INF
Buildings, Net 1,000  + 1,000  1,000  DR INF
Furniture and Fixtures, Net 1,000  + 1,000  1,000  DR INF
Machinery, Net 1,000  + 1,000  1,000  DR INF
Property, Plant and Equipment, Net 4,000  4,000  4,000  DR INF OK
 
Network
2221 - Disclosure - Property, Plant, and Equipment, Net Subclassifications (Alternative)
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/PropertyPlantAndEquipmentDetails)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2018-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Property, Plant and Equipment, Net [Roll Up]
Land 1,000  + 1,000  1,000  DR INF
Buildings, Net 1,000  + 1,000  1,000  DR INF
Furniture and Fixtures, Net 1,000  + 1,000  1,000  DR INF
Machinery, Net 1,000  + 1,000  1,000  DR INF
Property, Plant and Equipment, Net 4,000  4,000  4,000  DR INF OK
 
Component: (Network and Table)
Network
2230 - Disclosure - Property, Plant, and Equipment Reconciliations
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/PropertyPlantAndEquipmentMovementsSchedule)
Table Property, Plant and Equipment Reconciliations [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) OTHER
(ASSERTION_IPSAS_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Machinery)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
2 KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) OTHER
(ASSERTION_IPSAS_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Machinery)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
3 KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) LAND
(ASSERTION_IPSAS_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Land)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd
4 KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) LAND
(ASSERTION_IPSAS_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Land)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 - $VARIABLE_Change2 + $VARIABLE_Change3 + $VARIABLE_Change4 = $VARIABLE_BalanceEnd

XBRL Calculations

Network
2221 - Disclosure - Property, Plant, and Equipment, Net Subclassifications (Alternative)
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/PropertyPlantAndEquipmentDetails)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Property, Plant and Equipment, Net [Roll Up]
Land 1,000  + 1,000  1,000  DR INF
Buildings, Net 1,000  + 1,000  1,000  DR INF
Furniture and Fixtures, Net 1,000  + 1,000  1,000  DR INF
Machinery, Net 1,000  + 1,000  1,000  DR INF
Property, Plant and Equipment, Net 4,000  4,000  4,000  DR INF OK
 
Network
2221 - Disclosure - Property, Plant, and Equipment, Net Subclassifications (Alternative)
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/PropertyPlantAndEquipmentDetails)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Property, Plant and Equipment, Net [Roll Up]
Land 1,000  + 1,000  1,000  DR INF
Buildings, Net 1,000  + 1,000  1,000  DR INF
Furniture and Fixtures, Net 1,000  + 1,000  1,000  DR INF
Machinery, Net 1,000  + 1,000  1,000  DR INF
Property, Plant and Equipment, Net 4,000  4,000  4,000  DR INF OK
 
Network
2221 - Disclosure - Property, Plant, and Equipment, Net Subclassifications (Alternative)
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/PropertyPlantAndEquipmentDetails)
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2018-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Property, Plant and Equipment, Net [Roll Up]
Land 1,000  + 1,000  1,000  DR INF
Buildings, Net 1,000  + 1,000  1,000  DR INF
Furniture and Fixtures, Net 1,000  + 1,000  1,000  DR INF
Machinery, Net 1,000  + 1,000  1,000  DR INF
Property, Plant and Equipment, Net 4,000  4,000  4,000  DR INF OK
 

Roll Forward Computations

Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Buildings, Net, Closing Balance [Roll Forward]
Buildings, Net, Opening Balance 1,000  + 1,000  1,000  DR INF
Buildings, Net, Additions 1,000  + 1,000  1,000  DR INF
Buildings, Net, Disposals (1,000) - 1,000  1,000  CR INF
Buildings, Net, Revaluations 0  + 0  0  DR INF
Buildings, Net, Other Increase (Decrease) 0  + 0  0  DR INF
Buildings, Net, Closing Balance 1,000  + 1,000  1,000  DR INF OK
 
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Buildings, Net, Closing Balance [Roll Forward]
Buildings, Net, Opening Balance 1,000  + 1,000  1,000  DR INF
Buildings, Net, Additions 1,000  + 1,000  1,000  DR INF
Buildings, Net, Disposals (1,000) - 1,000  1,000  CR INF
Buildings, Net, Revaluations 0  + 0  0  DR INF
Buildings, Net, Other Increase (Decrease) 0  + 0  0  DR INF
Buildings, Net, Closing Balance 1,000  + 1,000  1,000  DR INF OK
 
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Furniture and Fixtures, Net, Closing Balance [Roll Forward]
Furniture and Fixtures, Net, Opening Balance 1,000  + 1,000  1,000  DR INF
Furniture and Fixtures, Net, Additions 1,000  + 1,000  1,000  DR INF
Furniture and Fixtures, Net, Disposals (1,000) - 1,000  1,000  CR INF
Furniture and Fixtures, Net, Revaluations 0  + 0  0  DR INF
Furniture and Fixtures, Net, Other Increase (Decrease) 0  + 0  0  DR INF
Furniture and Fixtures, Net, Closing Balance 1,000  + 1,000  1,000  DR INF OK
 
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Furniture and Fixtures, Net, Closing Balance [Roll Forward]
Furniture and Fixtures, Net, Opening Balance 1,000  + 1,000  1,000  DR INF
Furniture and Fixtures, Net, Additions 1,000  + 1,000  1,000  DR INF
Furniture and Fixtures, Net, Disposals (1,000) - 1,000  1,000  CR INF
Furniture and Fixtures, Net, Revaluations 0  + 0  0  DR INF
Furniture and Fixtures, Net, Other Increase (Decrease) 0  + 0  0  DR INF
Furniture and Fixtures, Net, Closing Balance 1,000  + 1,000  1,000  DR INF OK
 
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Land, Closing Balance [Roll Forward]
Land, Opening Balance 1,000  + 1,000  1,000  DR INF
Land, Additions 1,000  + 1,000  1,000  DR INF
Land, Disposals (1,000) - 1,000  1,000  CR INF
Land, Revaluations 0  + 0  0  DR INF
Land, Other Increase (Decrease) 0  + 0  0  DR INF
Land, Closing Balance 1,000  + 1,000  1,000  DR INF OK
 
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Land, Closing Balance [Roll Forward]
Land, Opening Balance 1,000  + 1,000  1,000  DR INF
Land, Additions 1,000  + 1,000  1,000  DR INF
Land, Disposals (1,000) - 1,000  1,000  CR INF
Land, Revaluations 0  + 0  0  DR INF
Land, Other Increase (Decrease) 0  + 0  0  DR INF
Land, Closing Balance 1,000  + 1,000  1,000  DR INF OK
 
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Machinery, Net, Closing Balance [Roll Forward]
Machinery, Net, Opening Balance 1,000  + 1,000  1,000  DR INF
Machinery, Net, Additions 1,000  + 1,000  1,000  DR INF
Machinery, Net, Disposals (1,000) - 1,000  1,000  CR INF
Machinery, Net, Revaluations 0  + 0  0  DR INF
Machinery, Net, Other Increase (Decrease) 0  + 0  0  DR INF
Machinery, Net, Closing Balance 1,000  + 1,000  1,000  DR INF OK
 
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Machinery, Net, Closing Balance [Roll Forward]
Machinery, Net, Opening Balance 1,000  + 1,000  1,000  DR INF
Machinery, Net, Additions 1,000  + 1,000  1,000  DR INF
Machinery, Net, Disposals (1,000) - 1,000  1,000  CR INF
Machinery, Net, Revaluations 0  + 0  0  DR INF
Machinery, Net, Other Increase (Decrease) 0  + 0  0  DR INF
Machinery, Net, Closing Balance 1,000  + 1,000  1,000  DR INF OK
 
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Property, Plant and Equipment, Net, Closing Balance [Roll Forward]
Property, Plant and Equipment, Net, Opening Balance 4,000  + 4,000  4,000  DR INF
Property, Plant and Equipment, Net, Additions 4,000  + 4,000  4,000  DR INF
Property, Plant and Equipment, Net, Disposals (4,000) - 4,000  4,000  CR INF
Property, Plant and Equipment, Net, Revaluations 0  + 0  0  DR INF
Property, Plant and Equipment, Net, Other Increase (Decrease) 0  + 0  0  DR INF
Property, Plant and Equipment, Net, Closing Balance 4,000  + 4,000  4,000  DR INF OK
 
Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Property, Plant and Equipment, Net, Closing Balance [Roll Forward]
Property, Plant and Equipment, Net, Opening Balance 4,000  + 4,000  4,000  DR INF
Property, Plant and Equipment, Net, Additions 4,000  + 4,000  4,000  DR INF
Property, Plant and Equipment, Net, Disposals (4,000) - 4,000  4,000  CR INF
Property, Plant and Equipment, Net, Revaluations 0  + 0  0  DR INF
Property, Plant and Equipment, Net, Other Increase (Decrease) 0  + 0  0  DR INF
Property, Plant and Equipment, Net, Closing Balance 4,000  + 4,000  4,000  DR INF OK
 
Component: (Network and Table)
Network
8500 - Disclosure - Analysis of Revenue
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/SalesAnanysisSchedule)
Table Sales Analysis, by Customer [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 PC Part 3: Sales Analysis foots (Sum of each customer Revenues, Net = total Revenues, Net)
(ASSERTION_IPSAS_MemberAggregation_PC-Part-3-SalesAnalysisFoots)
Pass $VARIABLE_Total_Customer = sum($VARIABLE_Each_Customer)

Member Aggregation Computations

Reporting Entity 1234567890 (https://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Legal Entity [Axis] Consolidated Entity [Member]
Report Date [Axis] Reported as of March 18, 2020 [Member]
Reporting Scenario [Axis] Actual [Member]
Line Item Revenue
Label Rendered Reported Calculated Balance Decimals Message
All Customers [Member] [Member Aggregation]
Customer A [Member] 2,000  + 2,000  2,000  INF
Customer B [Member] 1,000  + 1,000  1,000  INF
Customer C [Member] 4,000  + 4,000  4,000  INF
All Customers [Member] 7,000  + 7,000  7,000  INF OK
 
Component: (Network and Table)
Network
8700 - Document - Document Information
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/DocumentInformation)
Table Document Information [Table]
No business rules found for this component.
Component: (Network and Table)
Network
8800 - Document - Entity Information
(https://accounting.auditchain.finance/ipsas/role/schedule/level4/EntityInformation)
Table Entity Information [Table]
No business rules found for this component.
Component: (Network and Table)
Network
(Component not specified)
(https://www.xbrl.org/2003/role/link)
Table (Implied)

Assertion Report

Value Assertions

# Label Result Rule
1 BA Part 1: Balance sheet balances (Assets = Liabilities and Equity)
(ASSERTION_IPSAS_Equality_BA-Part-1_BalanceSheetFoots)
Pass $VARIABLE_A = $VARIABLE_B
2 BA Part 1: Balance sheet balances (Assets = Liabilities and Equity)
(ASSERTION_IPSAS_Equality_BA-Part-1_BalanceSheetFoots)
Pass $VARIABLE_A = $VARIABLE_B
3 Liabilities = Current Liabilities + Noncurrent Liabilities
(FAC_BS3_LiabilitiesEqualsCurrentPlusNoncurrentLiabilities)
Pass $Liabilities = $CurrentLiabilities + $NoncurrentLiabilities
4 Liabilities = Current Liabilities + Noncurrent Liabilities
(FAC_BS3_LiabilitiesEqualsCurrentPlusNoncurrentLiabilities)
Pass $Liabilities = $CurrentLiabilities + $NoncurrentLiabilities
5 SurplusDeficitFromContinuingOperations = SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures - ShareSurplusDeficitEquityMethodAssociatesJointVentures
(FAC_IS4_IncomeLossFromContinuingOperationsAfterTaxFoots)
Pass $SurplusDeficitFromContinuingOperations = ($SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures - $ShareSurplusDeficitEquityMethodAssociatesJointVentures)
6 SurplusDeficitFromContinuingOperations = SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures - ShareSurplusDeficitEquityMethodAssociatesJointVentures
(FAC_IS4_IncomeLossFromContinuingOperationsAfterTaxFoots)
Pass $SurplusDeficitFromContinuingOperations = ($SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures - $ShareSurplusDeficitEquityMethodAssociatesJointVentures)
7 NetCashFlow = NetCashFlowFromUsedInOperatingActivities + NetCashFlowsFromUsedInInvestingActivities + NetCashFlowsFromUsedInFinancingActivities
(FAC_CF1_NetCashFlowEqualsOperatingInvestingAndFinancing)
Pass $NetCashFlow = $NetCashFlowFromUsedInOperatingActivities + $NetCashFlowsFromUsedInInvestingActivities + $NetCashFlowsFromUsedInFinancingActivities
8 NetCashFlow = NetCashFlowFromUsedInOperatingActivities + NetCashFlowsFromUsedInInvestingActivities + NetCashFlowsFromUsedInFinancingActivities
(FAC_CF1_NetCashFlowEqualsOperatingInvestingAndFinancing)
Pass $NetCashFlow = $NetCashFlowFromUsedInOperatingActivities + $NetCashFlowsFromUsedInInvestingActivities + $NetCashFlowsFromUsedInFinancingActivities
9 Assets = Current assets + Noncurrent assets
(FAC_BS2_AssetsEqualsCurrentPlusNoncurrentAssets)
Pass $Assets = $CurrentAssets + $NoncurrentAssets
10 Assets = Current assets + Noncurrent assets
(FAC_BS2_AssetsEqualsCurrentPlusNoncurrentAssets)
Pass $Assets = $CurrentAssets + $NoncurrentAssets
11 BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
(FAC_ipsas_Complex_IncomeStatement_TEMP)
Pass $SurplusDeficit = ($Taxes + $FeesFinesPenaltiesAndLicenses + $RevenueFromExchangeTransactions - $GeneralPublicServices - $Defense - $FinanceCosts - $EconomicAffairs - $ShareSurplusDeficitEquityMethodAssociatesJointVentures + $GainLossFromDiscontinuedOperations)
12 BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
(FAC_ipsas_Complex_IncomeStatement_TEMP)
Pass $SurplusDeficit = ($Taxes + $FeesFinesPenaltiesAndLicenses + $RevenueFromExchangeTransactions - $GeneralPublicServices - $Defense - $FinanceCosts - $EconomicAffairs - $ShareSurplusDeficitEquityMethodAssociatesJointVentures + $GainLossFromDiscontinuedOperations)
13 SurplusDeficit = SurplusDeficitFromContinuingOperations - GainLossFromDiscontinuedOperations
(FAC_IS5_NetIncomeLossFootsFoots)
Pass $SurplusDeficit = ($SurplusDeficitFromContinuingOperations + $GainLossFromDiscontinuedOperations)
14 SurplusDeficit = SurplusDeficitFromContinuingOperations - GainLossFromDiscontinuedOperations
(FAC_IS5_NetIncomeLossFootsFoots)
Pass $SurplusDeficit = ($SurplusDeficitFromContinuingOperations + $GainLossFromDiscontinuedOperations)
15 BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
(FAC_IPSAS_StatementOfChangesInEquity)
Pass $OtherIncreaseDecreaseInEquity = ($ShareCapitalOtherIncreaseDecrease + $ReservesOtherIncreaseDecrease + $AccumulatedSurplusesDeficitsOtherIncreaseDecrease + $NoncontrollingInterestOtherIncreaseDecrease)
16 BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
(FAC_IPSAS_StatementOfChangesInEquity)
Pass $OtherIncreaseDecreaseInEquity = ($ShareCapitalOtherIncreaseDecrease + $ReservesOtherIncreaseDecrease + $AccumulatedSurplusesDeficitsOtherIncreaseDecrease + $NoncontrollingInterestOtherIncreaseDecrease)
17 SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = Revenue - Expenses
(FAC_IS3_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVenturesFoots)
Pass $SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = ($Revenue - $Expenses)
18 SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = Revenue - Expenses
(FAC_IS3_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVenturesFoots)
Pass $SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = ($Revenue - $Expenses)
19 SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = Revenue - Expenses
(FAC_IS3_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVenturesFoots)
Pass $SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = ($Revenue - $Expenses)
20 SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = Revenue - Expenses
(FAC_IS3_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVenturesFoots)
Pass $SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures = ($Revenue - $Expenses)
21 BF, Part 4: Changes in Equity, Common Stock, Shares
(ASSERTION_IPSAS_RollForward_BF-Part-4_ShareCapital_Shares)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
22 BF, Part 4: Changes in Equity, Common Stock, Shares
(ASSERTION_IPSAS_RollForward_BF-Part-4_ShareCapital_Shares)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
23 BF, Part 4: Changes in Equity, Common Stock, Shares
(ASSERTION_IPSAS_RollForward_BF-Part-4_ShareCapital_Shares)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
24 BF, Part 4: Changes in Equity, Common Stock, Shares
(ASSERTION_IPSAS_RollForward_BF-Part-4_ShareCapital_Shares)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 + $VARIABLE_Change2 + $VARIABLE_Change3 = $VARIABLE_BalanceEnd
25 LiabilitiesAndNetAssetsEquity = Liabilities + Equity
(FAC_BS4_LiabilitiesAndEquityEqualsLiabilitiesPlusEquity)
Pass $LiabilitiesAndNetAssetsEquity = $Liabilities + $Equity
26 LiabilitiesAndNetAssetsEquity = Liabilities + Equity
(FAC_BS4_LiabilitiesAndEquityEqualsLiabilitiesPlusEquity)
Pass $LiabilitiesAndNetAssetsEquity = $Liabilities + $Equity
27 Assets = Liabilities and Equity
(FAC_BS1_BalanceSheetBalances)
Pass $Assets = $LiabilitiesAndNetAssetsEquity
28 Assets = Liabilities and Equity
(FAC_BS1_BalanceSheetBalances)
Pass $Assets = $LiabilitiesAndNetAssetsEquity
29 SurplusDeficit = SurplusDeficitAttributableToOwnersControllingEntity - SurplusDeficitAttributableToNoncontrollingInterest
(FAC_IS8_SurplusDeficitControllingNoncontrollingFoots)
Pass $SurplusDeficit = ($SurplusDeficitAttributableToOwnersControllingEntity + $SurplusDeficitAttributableToNoncontrollingInterest)
30 SurplusDeficit = SurplusDeficitAttributableToOwnersControllingEntity - SurplusDeficitAttributableToNoncontrollingInterest
(FAC_IS8_SurplusDeficitControllingNoncontrollingFoots)
Pass $SurplusDeficit = ($SurplusDeficitAttributableToOwnersControllingEntity + $SurplusDeficitAttributableToNoncontrollingInterest)
31 BA Part 1: Balance sheet balances (Assets = Liabilities and Equity)
(ASSERTION_IPSAS_Equality_BA-Part-1_BalanceSheetLiquidityFoots)
Pass $VARIABLE_A = $VARIABLE_B
32 BA Part 1: Balance sheet balances (Assets = Liabilities and Equity)
(ASSERTION_IPSAS_Equality_BA-Part-1_BalanceSheetLiquidityFoots)
Pass $VARIABLE_A = $VARIABLE_B